BIR Withholding Tax Table Effective January 1, 2023
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Modified on: Tue, 3 Jan, 2023 at 3:46 PM
WITHHOLDING TAX TABLE
| REVISED WITHHOLDING TAX TABLE |
| Effective January 1, 2018, to December 31, 2022 |
| DAILY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P685 and below | P685 -P1,095 | P1,096 - P2,191 | P2,192 - P5,478 | P5,479 - P21,917 | P21,918 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +20% over P685 | P82.19 +25% over P1,096 | P356.16 +30% over P2,192 | P1,342.47 +32% over P5,479 | P6,602.74 +35% over P21,918 |
| WEEKLY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P4,808 and below | P4,808 - P7,691 | P7,692 - P15,384 | P15,385 - P38,461 | P38,462 - P153,845 | P153,846 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +20% over P4,808 | P576.92 +25% over p7,692 | P2,500.00 +30% over p15,385 | P9,423.08 +32% over P38,462 | P46,346.15 +35% over P153,846 |
| SEMI-MONTHLY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P10,417 and below | P10,417 - P16,666 | P16,667 - P33,332 | P33,333 - P83,332 | P83,333 - P333,332 | P333,333 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +20% over P10,417 | P1,250.00 +25% over P16,667 | P5,416.67 +30% over P33,333 | P20,416.67 +32% over P83,333 | P100,416.67 +35% over P333,333 |
| MONTHLY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P20,833 and below | P20,833 - P33,332 | P33,333 - P66,666 | P66,667 - P166,666 | P166,667 - P666,666 | P666,667 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +20% over P20,833 | P2,500.00 +25% over 33,333 | P10,833.33 +30% over P66,667 | P40,833.33 +32% over P166,667 | P200,833.33 +35% over P666,667 |
| REVISED WITHHOLDING TAX TABLE |
| Effective January 1, 2023, and onwards |
| DAILY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P685 and below | P685 -P1,095 | P1,096 - P2,191 | P2,192 - P5,478 | P5,479 - P21,917 | P21,918 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +15% over P685 | P82.19 +20% over P1,096 | P356.16 +25% over P2,192 | P1,342.47 +30% over P5,479 | P6,602.74 +35% over P21,918 |
| WEEKLY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P4,808 and below | P4,808 - P7,691 | P7,692 - P15,384 | P15,385 - P38,461 | P38,462 - P153,845 | P153,846 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +15% over P4,808 | P576.92 +20% over p7,692 | P2,500.00 +25% over p15,385 | P9,423.08 +30% over P38,462 | P46,346.15 +35% over P153,846 |
| SEMI-MONTHLY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P10,417 and below | P10,417 - P16,666 | P16,667 - P33,332 | P33,333 - P83,332 | P83,333 - P333,332 | P333,333 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +15% over P10,417 | P1,250.00 +20% over P16,667 | P5,416.67 +25% over P33,333 | P20,416.67 +30% over P83,333 | P100,416.67 +35% over P333,333 |
| MONTHLY | 1 | 2 | 3 | 4 | 5 | 6 |
| Compensation Range | P20,833 and below | P20,833 - P33,332 | P33,333 - P66,666 | P66,667 - P166,666 | P166,667 - P666,666 | P666,667 and above |
| Prescribed Withholding Tax | 0.00 | 0.00 +15% over P20,833 | P2,500.00 +20% over 33,333 | P10,833.33 +25% over P66,667 | P40,833.33 +30% over P166,667 | P200,833.33 +35% over P666,667 |
This has been revised. Please proceed to this link for the updated tax table.
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