Updated · By John Nazarene Dela Pisa · Rates checked against the law and agency circulars
BIR withholding tax table 2026
The 2026 withholding tax tables are the ones BIR has used since 1 January 2023 (RR 11-2018, Annex E, under the TRAIN law). If your monthly taxable pay is ₱20,833 or less, no tax is withheld. Above that, tax rises in steps from 15% to 35% of the excess.
The short answer
- Tax-free: ₱250,000 of taxable income a year, about ₱20,833 a month.
- Taxable pay is gross pay less your SSS, PhilHealth and Pag-IBIG shares and tax-exempt items.
- Example: ₱30,000 a month leaves ₱27,550.00 taxable, and ₱1,007.55 is withheld.
- Bonuses: the 13th month and other benefits are tax-free up to ₱90,000 a year.
Annual income tax table (TRAIN law, 2023 onward)
This is the law itself. The withholding tables below spread it over each pay period.
| Annual taxable income | Income tax |
|---|---|
| ₱250,000 and below | ₱0 |
| Over ₱250,000 to ₱400,000 | 15% of the excess over ₱250,000 |
| Over ₱400,000 to ₱800,000 | ₱22,500 + 20% of the excess over ₱400,000 |
| Over ₱800,000 to ₱2,000,000 | ₱102,500 + 25% of the excess over ₱800,000 |
| Over ₱2,000,000 to ₱8,000,000 | ₱402,500 + 30% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 + 35% of the excess over ₱8,000,000 |
Monthly withholding tax table 2026
| Monthly taxable pay | Tax to withhold |
|---|---|
| ₱20,833 and below | ₱0 |
| Over ₱20,833 to ₱33,333 | 15% of the excess over ₱20,833 |
| Over ₱33,333 to ₱66,667 | ₱1,875.00 + 20% of the excess over ₱33,333 |
| Over ₱66,667 to ₱166,667 | ₱8,541.80 + 25% of the excess over ₱66,667 |
| Over ₱166,667 to ₱666,667 | ₱33,541.80 + 30% of the excess over ₱166,667 |
| Over ₱666,667 | ₱183,541.80 + 35% of the excess over ₱666,667 |
Semi-monthly withholding tax table 2026
| Semi-monthly taxable pay | Tax to withhold |
|---|---|
| ₱10,417 and below | ₱0 |
| Over ₱10,417 to ₱16,667 | 15% of the excess over ₱10,417 |
| Over ₱16,667 to ₱33,333 | ₱937.50 + 20% of the excess over ₱16,667 |
| Over ₱33,333 to ₱83,333 | ₱4,270.70 + 25% of the excess over ₱33,333 |
| Over ₱83,333 to ₱333,333 | ₱16,770.70 + 30% of the excess over ₱83,333 |
| Over ₱333,333 | ₱91,770.70 + 35% of the excess over ₱333,333 |
Weekly withholding tax table 2026
| Weekly taxable pay | Tax to withhold |
|---|---|
| ₱4,808 and below | ₱0 |
| Over ₱4,808 to ₱7,692 | 15% of the excess over ₱4,808 |
| Over ₱7,692 to ₱15,385 | ₱432.60 + 20% of the excess over ₱7,692 |
| Over ₱15,385 to ₱38,462 | ₱1,971.20 + 25% of the excess over ₱15,385 |
| Over ₱38,462 to ₱153,846 | ₱7,740.45 + 30% of the excess over ₱38,462 |
| Over ₱153,846 | ₱42,355.65 + 35% of the excess over ₱153,846 |
Daily withholding tax table 2026
| Daily taxable pay | Tax to withhold |
|---|---|
| ₱685 and below | ₱0 |
| Over ₱685 to ₱1,096 | 15% of the excess over ₱685 |
| Over ₱1,096 to ₱2,192 | ₱61.65 + 20% of the excess over ₱1,096 |
| Over ₱2,192 to ₱5,479 | ₱280.85 + 25% of the excess over ₱2,192 |
| Over ₱5,479 to ₱21,918 | ₱1,102.60 + 30% of the excess over ₱5,479 |
| Over ₱21,918 | ₱6,034.30 + 35% of the excess over ₱21,918 |
How to compute your withholding tax
- Start from taxable gross pay for the period: basic pay, overtime and holiday premiums, and taxable allowances.
- Subtract your SSS, PhilHealth and Pag-IBIG shares (GSIS instead of SSS for government employees). What’s left is taxable compensation.
- Find your row in the table for your pay period: the highest floor at or below your taxable pay.
- Apply it: the fixed amount, plus the rate times the amount over the floor.
Worked example: ₱30,000 a month
Contributions are ₱1,500 SSS, ₱750 PhilHealth and ₱200 Pag-IBIG, ₱2,450 in all. Taxable pay is ₱30,000 − ₱2,450 = ₱27,550.00. That falls in the row over ₱20,833, so the tax is 15% × (₱27,550.00 − ₱20,833) = ₱1,007.55 a month. Over a year that matches the annual table: ₱12,090.00, give or take centavos of rounding. See the full breakdown on the ₱30,000 take-home pay page.
Worked example: ₱50,000 a month
Taxable pay is ₱46,800.00 after ₱3,200 of contributions. It falls in the row over ₱33,333: ₱1,875.00 + 20% × (₱46,800.00 − ₱33,333) = ₱4,568.40 a month. Paid twice a month, each payday uses the semi-monthly table on half the pay. See ₱50,000 in full.
What the table leaves out
- Minimum wage earners pay no income tax on their statutory minimum wage, holiday pay, overtime, night differential and hazard pay. See the minimum wage guide.
- The 13th month and bonuses are added to taxable pay only above ₱90,000 a year, usually in December. See the 13th month guide.
- Freelancers and the self-employed don’t use these tables. They choose 8% on gross receipts above ₱250,000 or the graduated rates plus 3% percentage tax, and file quarterly. The calculator’s Freelance mode compares both.
Withholding tax questions
What is the withholding tax table for 2026?
It is the same table BIR has used since 1 January 2023: Annex E of Revenue Regulations 11-2018, built on the TRAIN law's second schedule (RA 10963). Monthly taxable pay of ₱20,833 or less has no withholding tax; above that, rates step up from 15% to 35%.
How much salary is tax-free in the Philippines in 2026?
The first ₱250,000 of taxable income a year, which is about ₱20,833 a month after SSS, PhilHealth and Pag-IBIG. The 13th month and other bonuses are tax-free up to a further ₱90,000, and minimum wage earners pay no income tax on their minimum wage.
How do I compute withholding tax on my salary?
Subtract your SSS, PhilHealth and Pag-IBIG shares from your taxable gross pay, find the row of the table for your pay period, and apply it: the fixed amount plus the rate on the excess over the row's floor. On ₱30,000 a month that is ₱27,550.00 taxable and ₱1,007.55 withheld.
Is income tax lower in 2026?
No. The TRAIN rates that took effect in 2023 are unchanged for 2026. Bills to raise the tax-free amount above ₱250,000 were filed but were not law as of the last check.
Why is my December withholding tax different?
Because December squares up the year (RR 2-98 as amended). Your employer recomputes the tax on your whole year's pay, including any 13th month and bonuses above ₱90,000, and either takes the difference from your last pay or refunds what was over-withheld by 25 January of the next year.
Sources
- Republic Act 10963 (TRAIN law), Sec. 24(A)(2)(a): the income tax table from 1 January 2023
- BIR Revenue Regulations 11-2018, Annex E: withholding tax tables on compensation, effective 1 January 2023
- BIR Revenue Regulations 2-98, Sec. 2.79(B)(5)(b), as amended: year-end adjustment of withholding tax
- NIRC Sec. 32(B)(7)(e), as amended by TRAIN: 13th month and other benefits tax-free up to ₱90,000
Every figure on this page is generated from the same rules file the calculator uses, so the two always agree. PinaSweldo is not affiliated with the BIR, SSS, GSIS, PhilHealth, Pag-IBIG or DOLE. It is an estimate for planning: your employer’s payroll and the agencies have the final word. Spotted a change? Write to [email protected].