Withholding tax on salary in the Philippines by the BIR table from 2023, with year-end tax
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.The BIR withholds nothing from monthly taxable pay up to ₱20,833 and then 15% to 35% by its Revised Withholding Tax Table, in force since 2023. Taxable pay is salary less SSS, PhilHealth and Pag-IBIG, so a ₱40,000 salary leaves ₱37,050 taxable and ₱2,618.40 withheld a month.
Regular allowances that are not de minimis or exempt. Leave at 0 if unsure.
Tax-free up to ₱90,000 a year in total; only the excess is taxed.
Tax withheld each payday: ₱2,618.40
₱2,618.40
Bracket 3 of the BIR table: 20% on taxable pay of ₱37,050.00December adjustment: ₱0.80 to refund.
Work out your 13th month pay: Philippines 13th Month Pay Calculator →
BIR Revised Withholding Tax Table (Annex E, RR 11-2018) and the 2023-onwards rates. One employer, no other income.
| Over | Tax on the lower amount | Plus, on the excess |
|---|---|---|
| ₱0.00 | ₱0.00 | 0% |
| ₱20,833.00 | ₱0.00 | 15% |
| ₱33,333.00 | ₱1,875.00 | 20% |
| ₱66,667.00 | ₱8,541.80 | 25% |
| ₱166,667.00 | ₱33,541.80 | 30% |
| ₱666,667.00 | ₱183,541.80 | 35% |
Monthly table. Your row is in bold.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Choose a monthly or semi-monthly payroll.
Type your monthly basic salary and any taxable allowances.
Leave SSS, PhilHealth and Pag-IBIG worked out, or type your own, and add your 13th month and bonuses.
Read the tax withheld each payday, your take-home pay, and the year’s tax with the December adjustment.
This calculator works out the income tax your employer withholds from your salary in the Philippines under the TRAIN law, and checks it against the year's tax. Choose the payroll, type the salary, and the tax, the take-home pay and the year-end adjustment appear at once.
The table. Revenue Regulations 11-2018 tell employers to withhold by the Revised Withholding Tax Table, Annex E for pay from 1 January 2023. On a monthly payroll nothing is withheld up to ₱20,833; then 15% of the excess over ₱20,833, ₱1,875 plus 20% over ₱33,333, ₱8,541.80 plus 25% over ₱66,667, ₱33,541.80 plus 30% over ₱166,667, and ₱183,541.80 plus 35% over ₱666,667. The semi-monthly table uses half those figures.
What is taxable. The employee's shares of SSS, PhilHealth and Pag-IBIG, and union dues, are taken off first. The calculator works the three contributions out from your pay by the current schedules, or takes the amounts on your payslip. A minimum wage earner's statutory minimum wage is tax-free, though taxable allowances on top of it are still taxed.
Bonuses. The 13th month pay and other benefits are tax-free up to ₱90,000 a year in total; only the excess is added to the year's taxable income.
The year-end adjustment. In December the employer compares the tax withheld with the year's tax at the graduated rates for 2023 onwards: nil up to ₱250,000, then 15%, 20%, 25%, 30% and 35% at ₱400,000, ₱800,000, ₱2 million and ₱8 million. The difference is withheld or refunded.
An example. A ₱40,000 monthly salary carries ₱2,950 of contributions, leaving ₱37,050 taxable and ₱2,618.40 withheld. Over the year the tax is ₱31,420.
Start from the SSS, PhilHealth and Pag-IBIG Calculator for the deductions, and the Philippines 13th Month Pay Calculator for the year-end benefit.
Take the monthly salary and taxable allowances, subtract the employee's SSS, PhilHealth and Pag-IBIG contributions, and apply the BIR's Revised Withholding Tax Table. On a ₱40,000 salary, ₱2,950 of contributions leave ₱37,050 taxable, and the table gives ₱1,875 plus 20% of ₱3,717: ₱2,618.40 a month.
No tax is withheld from monthly taxable pay of ₱20,833 or less under the table in force since 2023, and taxable pay is the salary after SSS, PhilHealth and Pag-IBIG. A ₱20,000 salary therefore has no withholding tax, and neither does a yearly taxable income of ₱250,000 or less.
Only above ₱90,000. Revenue Regulations 11-2018 exempt the 13th month pay and other benefits up to ₱90,000 a year in total. A ₱100,000 total of 13th month pay and bonuses adds ₱10,000 to the year's taxable income, taxed at the graduated rates.
The BIR publishes a separate semi-monthly table with half the monthly figures: nothing up to ₱10,417 a payday, then 15% of the excess, ₱937.50 plus 20% over ₱16,667, and so on. Two semi-monthly withholdings come to almost exactly one monthly withholding on the same pay.
The graduated rates in force since 2023 apply: nothing up to ₱250,000 of taxable income, 15% of the excess up to ₱400,000, ₱22,500 plus 20% up to ₱800,000, ₱102,500 plus 25% up to ₱2 million, ₱402,500 plus 30% up to ₱8 million and ₱2,202,500 plus 35% above.
A minimum wage earner's statutory minimum wage is exempt, together with holiday, overtime, night shift differential and hazard pay, under Revenue Regulations 11-2018. Other taxable pay such as taxable allowances or commissions given to the worker is still taxed by the withholding tables.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Philippines Withholding Tax Calculator (TRAIN) and anybody who knows can answer. No account needed.
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