BIR Tax
Withholding Tax Calculator
BIR — TRAIN Law · Effective January 1, 2023 onwards
Calculator
Pick a payroll period and enter taxable compensation
Payroll period
Enter taxable compensation to see the withholding tax.
How it works
Pick the payroll period, find the bracket the employee's taxable compensation falls into, then compute:
withholding tax = base tax + marginal rate × (compensation − bracket threshold)
Taxable compensation = gross pay net of mandatory SSS, PhilHealth, Pag-IBIG contributions and other non-taxable items (de minimis benefits, 13th month within ₱90,000, etc.).
Monthly table
- ≤ ₱20,833 Marginal 0%
- Prescribed withholding tax
- 0.00
- ₱20,833 – ₱33,332 Marginal 15%
- Prescribed withholding tax
- 0.00 + 15% over ₱20,833
- ₱33,333 – ₱66,666 Marginal 20%
- Prescribed withholding tax
- ₱1,875.00 + 20% over ₱33,333
- ₱66,667 – ₱166,666 Marginal 25%
- Prescribed withholding tax
- ₱8,541.80 + 25% over ₱66,667
- ₱166,667 – ₱666,666 Marginal 30%
- Prescribed withholding tax
- ₱33,541.80 + 30% over ₱166,667
- ≥ ₱666,667 Marginal 35%
- Prescribed withholding tax
- ₱183,541.80 + 35% over ₱666,667
| Compensation Range | Base tax | Tax rate | Threshold | Prescribed Withholding Tax |
|---|---|---|---|---|
| ≤ ₱20,833 | 0.00 | 0% | — | 0.00 |
| ₱20,833 – ₱33,332 | 0.00 | 15% | ₱20,833 | 0.00 + 15% over ₱20,833 |
| ₱33,333 – ₱66,666 | 1,875.00 | 20% | ₱33,333 | ₱1,875.00 + 20% over ₱33,333 |
| ₱66,667 – ₱166,666 | 8,541.80 | 25% | ₱66,667 | ₱8,541.80 + 25% over ₱66,667 |
| ₱166,667 – ₱666,666 | 33,541.80 | 30% | ₱166,667 | ₱33,541.80 + 30% over ₱166,667 |
| ≥ ₱666,667 | 183,541.80 | 35% | ₱666,667 | ₱183,541.80 + 35% over ₱666,667 |