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Free calculator · BIR

Withholding Tax Calculator Philippines 2026

Monthly or semi-monthly withholding tax on compensation using the BIR TRAIN tables, with SSS, PhilHealth and Pag-IBIG deducted automatically.

Gross taxable pay (this period)-
SSS employee share-
PhilHealth employee share-
Pag-IBIG employee share-
Taxable compensation-
Withholding tax-
Net pay (before other deductions)-

Bracket: -

Rough annual tax at this pay (×12 or ×24, before 13th month): -

Worked examples (monthly)

₱25,00025,000 - 1,250 SSS - 625 PhilHealth - 200 Pag-IBIG = 22,925 taxable (22,925 - 20,833) × 15% = ₱313.80
₱60,00060,000 - 1,750 - 1,500 - 200 = 56,550 taxable 1,875 + (56,550 - 33,333) × 20% = ₱6,518.40
₱150,000150,000 - 1,750 - 2,500 - 200 = 145,550 taxable 8,541.80 + (145,550 - 66,667) × 25% = ₱28,262.55
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BIR withholding tax tables (2023 onward)

Monthly

Taxable compensationWithholding tax
Below 20,8330
20,833 - 33,3320.00 + 15% of the excess over 20,833
33,333 - 66,6661,875.00 + 20% of the excess over 33,333
66,667 - 166,6668,541.80 + 25% of the excess over 66,667
166,667 - 666,66633,541.80 + 30% of the excess over 166,667
666,667 and above183,541.80 + 35% of the excess over 666,667

Semi-monthly

Taxable compensationWithholding tax
Below 10,4170
10,417 - 16,6660.00 + 15% of the excess over 10,417
16,667 - 33,332937.50 + 20% of the excess over 16,667
33,333 - 83,3324,270.70 + 25% of the excess over 33,333
83,333 - 333,33216,770.70 + 30% of the excess over 83,333
333,333 and above91,770.70 + 35% of the excess over 333,333

Annual (income tax due)

Taxable compensationWithholding tax
Below 250,0000
250,000 - 399,9990.00 + 15% of the excess over 250,000
400,000 - 799,99922,500.00 + 20% of the excess over 400,000
800,000 - 1,999,999102,500.00 + 25% of the excess over 800,000
2,000,000 - 7,999,999402,500.00 + 30% of the excess over 2,000,000
8,000,000 and above2,202,500.00 + 35% of the excess over 8,000,000

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The same verified numbers in a spreadsheet: employee list, semi-monthly or monthly payroll register, automatic SSS / PhilHealth / Pag-IBIG (employee and employer shares), withholding tax, printable payslips, monthly remittance totals, 13th month for everyone (including resigned staff), final pay, a year-end BIR 2316 annualization and a BIR 2307 tracker. Every rate cites its circular. ₱499 for one business, ₱1,499 for bookkeepers (10 clients).

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FAQ

Withholding tax questions

Which withholding tax table applies in 2026?

The TRAIN law table effective January 1, 2023 onward (RR 11-2018 Annex E). No income is withheld on the first ₱250,000 a year (₱20,833 a month); rates on the excess are 15%, 20%, 25%, 30% and 35%.

What is taxable compensation?

Gross taxable pay (basic, overtime, taxable allowances, commissions) minus the employee's mandatory SSS, PhilHealth and Pag-IBIG contributions and non-taxable de minimis benefits. 13th month pay and other benefits are exempt up to ₱90,000 a year.

Are minimum wage earners taxed?

No. The statutory minimum wage, and the holiday, overtime, night-shift differential and hazard pay of minimum wage earners, are exempt. Other taxable pay they receive is taxable.

Monthly or semi-monthly table?

Use the table that matches the payroll period. Semi-monthly payroll uses the semi-monthly brackets (₱10,417, ₱16,667, ₱33,333, ₱83,333, ₱333,333) on each cut-off's taxable pay.

Why does the year-end tax differ from what was withheld?

Withholding per payday is an estimate. In December the employer annualizes the whole year (including the taxable part of the 13th month) on the annual tax table and refunds or collects the difference; that is what BIR Form 2316 reports.

Sources

Every number on this page comes from these official documents, checked on September 23, 2026.

For estimation only. This calculator is not legal, tax or accounting advice. Verify with your accountant and with the agency (SSS, PhilHealth, Pag-IBIG, BIR, DOLE) before you pay or file. Rates change; if you spot an outdated figure, tell us through our Gumroad page.