BIR Withholding Tax Calculator
Estimate withholding tax on compensation using BIR's official withholding tax table — for daily, weekly, semi-monthly, or monthly pay.
This calculator provides an estimate based on BIR's published withholding tax table and the taxable compensation you enter. Actual withholding may vary depending on your employer's payroll system, additional exemptions, and any rate changes issued after this calculator was last reviewed.
How is withholding tax calculated?
Withholding tax depends on four things:
- 1Your pay period — daily, weekly, semi-monthly, or monthly, each with its own BIR table
- 2Your taxable compensation for that period — gross pay minus non-taxable amounts
- 3Which bracket your taxable compensation falls into
- 4A fixed base tax for that bracket, plus a percentage of the amount exceeding its threshold
Monthly withholding tax table (BIR Annex "E")
| Monthly Taxable Compensation | Withholding Tax |
|---|---|
| ₱0 – ₱20,833 | ₱0.00 (exempt) |
| ₱20,833 – ₱33,332 | ₱0.00 + 15% of the excess over ₱20,833 |
| ₱33,333 – ₱66,666 | ₱1,875.00 + 20% of the excess over ₱33,333 |
| ₱66,667 – ₱166,666 | ₱8,541.80 + 25% of the excess over ₱66,667 |
| ₱166,667 – ₱666,666 | ₱33,541.80 + 30% of the excess over ₱166,667 |
| Over ₱666,667 | ₱183,541.80 + 35% of the excess over ₱666,667 |
Daily, weekly, and semi-monthly tables use the same structure with different thresholds — use the calculator above for your own pay period.
Important information
You must enter taxable compensation, not gross pay
This calculator applies BIR's withholding tax table directly to the amount you enter. It doesn't derive taxable income from gross salary — subtract SSS/PhilHealth/Pag-IBIG contributions and other non-taxable amounts first.
This doesn't account for exemptions or multiple employers
This estimates standard withholding tax using the published table only. It doesn't handle additional exemptions, minimum-wage-earner status, or income from more than one employer.
Your salary information stays in your browser
This calculator runs entirely client-side. The amount you enter is processed locally and never sent to a server, database, or third-party service.
No account or sign-in required
Use the calculator immediately — nothing is saved between visits, and there's no login, registration, or tracking required.
Frequently asked questions
It's the income tax an employer deducts from an employee's pay each payroll period and remits to the BIR on the employee's behalf, computed using BIR's official withholding tax table.
Your gross pay for the period, minus non-taxable amounts — SSS, PhilHealth, and Pag-IBIG employee contributions, de minimis benefits (like a rice subsidy or uniform allowance, up to their own limits), and the tax-exempt portion of 13th month pay and other bonuses (up to ₱90,000 per year). Enter that net figure, not your raw gross pay.
BIR publishes a separate withholding tax table for daily, weekly, semi-monthly, and monthly pay — each with its own compensation ranges, not just your monthly table divided evenly. Use whichever matches how often you're actually paid.
Not necessarily. Taxable compensation up to a threshold (₱20,833 for a monthly period, scaled down for other periods) is exempt — this corresponds to the ₱250,000 annual income tax exemption under the TRAIN law.
It's closely related — the withholding tax table is derived from the same TRAIN law rate structure as the annual income tax table — but withholding tax is a per-period estimate meant to approximate your full-year tax liability. Your actual annual tax is settled through your income tax return (or, for most purely compensation-income employees, BIR's year-end annualization done by your employer).
No, not directly — those are separate mandatory contributions with their own rates. Use the Government Contributions Calculator to estimate those, then enter your pay minus those contributions (and other non-taxable amounts) here as your taxable compensation.
No. This applies BIR's standard withholding tax table to the taxable compensation you enter. It doesn't account for additional exemptions, multiple employers, or other situations that could change your actual tax liability.
This is a close estimate based on the published table and the taxable compensation you enter, but your employer's payroll system is the authoritative source — differences in how non-taxable amounts are computed can cause small variations.
Yes. Statutory minimum wage earners are exempt from withholding tax on their basic pay, holiday pay, overtime pay, night shift differential, and hazard pay. This calculator doesn't determine minimum-wage-earner status — it assumes the amount you enter is taxable.
No. This tool works without signing in or creating an account.
No. Everything you enter is processed locally in your browser. Nothing is sent to a server, stored in a database, or shared with third parties.
Sources & references
Every rate used in this calculator is based on the following official sources — verify them yourself.
- Bureau of Internal Revenue (BIR)
Revenue Regulations No. 11-2018, Annex "E" — Revised Withholding Tax Table
The official daily, weekly, semi-monthly, and monthly withholding tax tables effective January 1, 2023 onwards, used directly by this calculator.
Last reviewed: August 2026View source - Bureau of Internal Revenue (BIR)
Revenue Regulations No. 11-2018 (Digest)
BIR's own summary of Revenue Regulations No. 11-2018, which amended the withholding tax rules to implement the TRAIN law (Republic Act No. 10963) — the regulatory basis for the withholding tax table this calculator uses.
Last reviewed: August 2026View source
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