WITHHOLDING TAX TABLE

REVISED WITHHOLDING TAX TABLE
Effective January 1, 2018 to December 31, 2022 
DAILY
1
2
3
4
5
6
Compensation Range 
₱685 and below
₱685 - ₱1,095
₱1,096 - ₱2,191
₱2,192 - ₱5,478
₱5,479 - ₱21,917
₱21,918 and above
Prescribed Withholding Tax
0.00
0.00 +20% over ₱685
₱82.19 +25% over ₱1,096
₱356.16 +30% over ₱2,192
₱1,342.47 +32% over ₱5,479
₱6,602.74 +35% over ₱21,918
WEEKLY
1
2
3
4
5
6
Compensation Range
₱4,808 and below
₱4,808 - ₱7,691
₱7,692 - ₱15,384
₱15,385 - ₱38,461
₱38,462 - ₱153,845
₱153,846 and above
Prescribed Withholding Tax
0.00
0.00 +20% over ₱4,808
₱576.92 +25% over ₱7,692
₱2,500.00 +30% over ₱15,385
₱9,423.08 +32% over ₱38,462
₱46,346.15 +35% over ₱153,846
SEMI-MONTHLY
1
2
3
4
5
6
Compensation Range
₱10,417 and below
₱10,417 - ₱16,666
₱16,667 - ₱33,332
₱33,333 - ₱83,332
₱83,333 - ₱333,332
₱333,333 and above
Prescribed Withholding Tax
0.00
0.00 +20% over ₱10,417
₱1,250.00 +25% over ₱16,667
₱5,416.67 +30% over ₱33,333
₱20,416.67 +32% over ₱83,333
₱100,416.67 +35% over ₱333,333
MONTHLY
1
2
3
4
5
6
Compensation Range
₱20,833 and below
₱20,833 - ₱33,332
₱33,333 - ₱66,666
₱66,667 - ₱166,666
₱166,667 - ₱666,666
₱666,667 and above
Prescribed Withholding Tax
0.00
0.00 +20% over ₱20,833
₱2,500.00 +25% over ₱33,333
₱10,833.33 +30% over ₱66,667
₱40,833.33 +32% over ₱166,667
₱200,833.33 +35% over ₱666,667
REVISED WITHHOLDING TAX TABLE
Effective January 1, 2023 and onwards
DAILY
1
2
3
4
5
6
Compensation Range 
₱685 and below
₱685 -₱1,095
₱1,096 - ₱2,191
₱2,192 - ₱5,478
₱5,479 - ₱21,917
₱21,918 and above
Prescribed Withholding Tax
0.00
0.00 +15% over ₱685
₱61.65 +20% over ₱1,096
₱280.85 +25% over ₱2,192
₱1,102.60 +30% over ₱5,479
₱6,034.30 +35% over ₱21,918
WEEKLY
1
2
3
4
5
6
Compensation Range
₱4,808 and below
₱4,808 - ₱7,691
₱7,692 - ₱15,384
₱15,385 - ₱38,461
₱38,462 - ₱153,845
₱153,846 and above
Prescribed Withholding Tax
0.00
0.00 +15% over ₱4,808
₱432.60 +20% over ₱7,692
₱1,971.20 +25% over ₱15,385
₱7,740.45 +30% over ₱38,462
₱42,355.65 +35% over ₱153,846
SEMI-MONTHLY
1
2
3
4
5
6
Compensation Range
₱10,417 and below
₱10,417 - ₱16,666
₱16,667 - ₱33,332
₱33,333 - ₱83,332
₱83,333 - ₱333,332
₱333,333 and above
Prescribed Withholding Tax
0.00
0.00 +15% over ₱10,417
₱937.50 +20% over ₱16,667
₱4,270.70 +25% over ₱33,333
₱16,770.70 +30% over ₱83,333
₱91,770.70 +35% over ₱333,333
MONTHLY
1
2
3
4
5
6
Compensation Range
₱20,833 and below
₱20,833 - ₱33,332
₱33,333 - ₱66,666
₱66,667 - ₱166,666
₱166,667 - ₱666,666
₱666,667 and above
Prescribed Withholding Tax
0.00
0.00 +15% over ₱20,833
₱1,875.00 +20% over ₱33,333
₱8,541.80 +25% over ₱66,667
₱33,541.80 +30% over ₱166,667
₱183,541.80 +35% over ₱666,667

ANNUAL TAX TABLE

EFFECTIVE DATE JANUARY 1, 2018 to DECEMBER 31, 2022 
Not over ₱ 250,000.000%
Over ₱ 250,000.00 but not over ₱ 400,000.0020% of the excess over ₱ 250,000.00
Over ₱ 400,000.00 but not over ₱ 800,000.00₱ 30,000.00 + 25% of the excess over ₱ 400,000.00
Over ₱ 800,000.00 but not over ₱ 2,000,000.00₱ 130,000.00 + 30% of the excess over ₱ 800,000.00
Over ₱ 2,000,000.00 but not over ₱ 8,000,000.00₱ 490,000.00 + 32% of the excess over ₱ 2,000,000.00
Over ₱ 8,000,000.00₱ 2,410,000.00 + 35% of the excess over ₱ 8,000,000.00
EFFECTIVE DATE JANUARY 1, 2023
Not over ₱ 250,000.000%
Over ₱ 250,000.00 but not over ₱ 400,000.0015% of the excess over ₱ 250,000.00
Over ₱ 400,000.00 but not over ₱ 800,000.00₱ 22,500.00 + 20% of the excess over ₱ 400,000.00
Over ₱ 800,000.00 but not over ₱ 2,000,000.00₱ 102,500.00 + 25% of the excess over ₱ 800,000.00
Over ₱ 2,000,000.00 but not over ₱ 8,000,000.00₱ 402,500.00 + 30% of the excess over ₱ 2,000,000.00
Over ₱ 8,000,000.00₱ 2,202,500.00 + 35% of the excess over ₱ 8,000,000.00


(Source: https://www.bir.gov.ph/index.php/tax-information/withholding-tax.html#wt10)