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Official 2026 Rates
✓ Official BIR Annex E table (2026)

Withholding Tax Calculator (Philippines 2026)

Two tools in one. See the tax your employer withholds each payday (monthly, semi-monthly, weekly or daily), or estimate your December year-end adjustment to find out whether you will get a refund or owe extra tax.

Your Withholding Tax

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Enter your pay to see the tax withheld

Want your full-year income tax or a freelancer 8% comparison instead?

Use the Income Tax Calculator

Withholding tax calculator or income tax calculator?

They answer two different questions, so pick the one that matches yours.

You want to knowUse
How much is deducted from this paycheck (monthly, semi-monthly, weekly, daily)This calculator, Each payday tab
Whether you will get a refund or pay extra in December, or after changing jobsThis calculator, Year-end adjustment tab
Your total tax for the year, or whether 8% beats the graduated rates as a freelancerIncome Tax Calculator
Your full take-home pay after every deductionSalary Calculator

How withholding tax on compensation works

Every payday your employer, acting as the withholding agent, takes a slice of your pay and remits it to the BIR as an advance on your annual income tax. The amount depends on your taxable compensation for that period and your pay frequency.

  1. Start with gross pay for the period.
  2. Subtract mandatory contributions. Your employee share of SSS, PhilHealth and Pag-IBIG is not taxable, so it comes off first. De minimis benefits within their limits and 13th month pay up to ₱90,000 are excluded too.
  3. Find the matching row of the BIR Revised Withholding Tax Table (Annex E of RR 11-2018) for your frequency.
  4. Tax = fixed amount + percentage × (taxable pay − bracket floor).

Taxable pay at or below these amounts is exempt from withholding:

Pay frequencyExempt taxable pay up to
Daily₱685
Weekly₱4,808
Semi-monthly₱10,417
Monthly₱20,833

Source: BIR Revised Withholding Tax Table on Compensation — Annex E of Revenue Regulations No. 11-2018, effective 1 January 2023 and onwards.. Last updated: 2026-10-17.

Monthly withholding tax table 2026 (excerpt)

This is the monthly column, which most office employees use. The daily, weekly and semi-monthly columns are on the full Tax Table 2026 page; the calculator above already applies the right one automatically.

Taxable monthly payFixed taxPlus
₱20,833 and below₱0Exempt (0%)
₱20,833 – ₱33,332₱015% of excess over ₱20,833
₱33,333 – ₱66,666₱1,875.0020% of excess over ₱33,333
₱66,667 – ₱166,666₱8,541.8025% of excess over ₱66,667
₱166,667 – ₱666,666₱33,541.8030% of excess over ₱166,667
₱666,667 and above₱183,541.8035% of excess over ₱666,667

Source: BIR Revised Withholding Tax Table on Compensation — Annex E of Revenue Regulations No. 11-2018, effective 1 January 2023 and onwards.. Last updated: 2026-10-17.

Example 1: ₱30,000 a month

Monthly payroll with ₱2,450 in SSS, PhilHealth and Pag-IBIG (the standard 2026 deduction for this salary).

Gross pay this month₱30,000.00
Less: contributions (tax-exempt)− ₱2,450.00
Taxable compensation₱27,550.00
Row: over ₱20,833 → ₱0 + 15% of the excess15% × ₱6,717.00
Withholding tax₱1,007.55

Example 2: ₱35,000 a month, paid semi-monthly

Two paydays a month, so each cut-off is matched against the semi-monthly column. Contributions of ₱2,825 a month are split across the two cut-offs.

Gross pay per cut-off₱17,500.00
Less: contributions per cut-off− ₱1,412.50
Taxable compensation₱16,087.50
Row: ₱10,417 – ₱16,666 → 15% over ₱10,41715% × ₱5,670.50
Withholding per cut-off₱850.58

Many payrolls take all SSS, PhilHealth and Pag-IBIG in one cut-off and none in the other, so your two paydays can show different tax. The yearly total stays about the same.

Example 3: December year-end adjustment for a March hire

An employee hired in March at ₱30,000 a month works 10 months. Each month ₱1,007.55 was withheld as if the salary would run all 12 months, so the total withheld is ₱10,075.50.

Taxable compensation for the year (10 × ₱27,550)₱275,500.00
Annual tax: 15% × (₱275,500 − ₱250,000)₱3,825.00
Tax already withheld, Mar to Dec₱10,075.50
Refund in December₱6,250.50

The 13th month pay here is ₱25,000 (10 months ÷ 12 × ₱30,000), well under the ₱90,000 exemption, so it does not change the result. Try the Year-end adjustment tab with ₱300,000 regular pay, ₱24,500 contributions, ₱25,000 benefits and ₱10,075.50 withheld.

How the December year-end adjustment is done

Under RR 11-2018, when the year ends (or your employment ends earlier) your employer runs an annualized computation:

  1. Add up the taxable regular and supplementary compensation paid for the whole year.
  2. Add the taxable pay from your previous employer, taken from the Form 2316 you submitted, if you changed jobs.
  3. Add the part of 13th month pay and other benefits that goes above ₱90,000.
  4. Apply the annual TRAIN brackets to the total to get the tax due for the year.
  5. Subtract the tax already withheld (this employer plus previous employer). A negative result is refunded; a positive result is deducted from the last pay of the year.

Read more in why you get a tax refund and how to read your BIR Form 2316.

Minimum wage earners (MWE)

Private-sector workers paid the statutory minimum wage for their region are exempt from income tax and withholding tax on their basic pay, holiday pay, overtime pay, night shift differential and hazard pay (RR 11-2018). Commissions, honoraria, taxable allowances, fringe benefits and benefits above ₱90,000 paid by the same employer are not covered and are withheld using the table. Tick the MWE box to see ₱0 withholding on exempt pay.

Common withholding mistakes

  • Using the wrong column. A weekly-paid worker must use the weekly table, not monthly figures divided by four.
  • Taxing gross pay. Withholding is computed on pay after SSS, PhilHealth and Pag-IBIG, not on gross.
  • Forgetting the previous employer. Without your old Form 2316 the new employer cannot annualize correctly and you may owe tax at filing time.
  • Expecting every refund to be big. A refund only appears if the year's withholding exceeded the true annual tax; most steady full-year employees see little or none.

Frequently Asked Questions

How is withholding tax computed on my salary in the Philippines?
Take your gross pay for the payroll period, subtract your employee share of SSS, PhilHealth and Pag-IBIG, and match what is left (your taxable compensation) to the BIR Revised Withholding Tax Table for your pay frequency. The tax is the fixed amount of your bracket plus a percentage of the excess over the bracket floor. Taxable pay up to ₱20,833 a month is exempt.
Why is my withholding tax different from my annual income tax?
Withholding tax is only an advance collected every payday on that period's pay. Your real income tax is computed on the whole year. Raises, bonuses, unpaid leave, mid-year hiring and the ₱90,000 exemption on 13th month pay and benefits all make the two differ, and the gap is settled in the December year-end adjustment.
What is the year-end adjustment (annualization) and how do I compute it?
In December (or your last payroll if you leave earlier) your employer adds up your taxable compensation for the whole year, including taxable pay from a previous employer, applies the annual TRAIN brackets, and subtracts the tax already withheld. A negative result is a refund added to your pay; a positive result is deducted from your December pay. Use the Year-end adjustment tab above to estimate it.
How much tax is withheld on a ₱30,000 monthly salary?
With ₱2,450 of SSS, PhilHealth and Pag-IBIG contributions, taxable pay is ₱27,550. That is above the ₱20,833 exempt level, so the tax is 15% of ₱6,717, or ₱1,007.55 a month.
Is withholding tax deducted before or after SSS, PhilHealth and Pag-IBIG?
After. Your mandatory contributions are not taxable, so they are deducted first and withholding tax is computed on the remaining taxable compensation. The 13th month pay and other benefits are also excluded up to ₱90,000 a year.
Do minimum wage earners pay withholding tax?
No, not on their statutory minimum wage, holiday pay, overtime pay, night shift differential and hazard pay. These are exempt from income tax and withholding tax. Other income such as commissions, taxable allowances or benefits above ₱90,000 is still taxed using the withholding table.
Which withholding table applies if I am paid weekly or daily?
BIR publishes four columns in its Annex E table: daily, weekly, semi-monthly and monthly. The calculator picks the one that matches your pay frequency, so a weekly worker is matched against weekly brackets (exempt up to ₱4,808) and a daily-paid worker against daily brackets (exempt up to ₱685).
Do I have to pay anything if I changed jobs mid-year?
Your new employer should add the taxable compensation and tax withheld shown on your previous employer's BIR Form 2316 when annualizing in December. If you do not submit it, tax may be under-withheld and you will have to file your own return. Enter the previous employer figures in the Year-end adjustment tab to see the effect.

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Income Tax CalculatorAnnual tax, TRAIN brackets and the 8% option Salary CalculatorNet take-home pay after every deduction SSS Contribution CalculatorThe deduction taken before tax 13th Month Pay CalculatorYour tax-exempt year-end pay