Payroll & Tax · Philippines
BIR Withholding Tax Calculator
What an employer withholds from one payday, from the BIR withholding tax table.
Your gross pay before deductions. Your SSS, PhilHealth and Pag-IBIG shares are worked out and taken off first.
Nothing you type is sent anywhere. This is an estimate from the BIR tables, not tax advice.
| Taxable pay per month | Tax |
|---|---|
| ₱20,833 and below | None |
| ₱20,833 to ₱33,332 | 15% over ₱20,833 |
| ₱33,333 to ₱66,666 | ₱1,875.00 + 20% over ₱33,333 |
| ₱66,667 to ₱166,666 | ₱8,541.80 + 25% over ₱66,667 |
| ₱166,667 to ₱666,666 | ₱33,541.80 + 30% over ₱166,667 |
| ₱666,667 and above | ₱183,541.80 + 35% over ₱666,667 |
Work out the income tax withheld from one payday with the BIR withholding tax table, taking off your SSS, PhilHealth and Pag-IBIG first, or the income tax due for a whole year and whether there is any left to pay.
How to use this tool
Choose Tax on one payroll for the BIR withholding table, or Tax for the whole year for the annual income tax.
For one payroll, pick the Pay period and enter your pay, keeping Take off SSS, PhilHealth and Pag-IBIG first on if the amount is before those deductions. For the year, enter the Taxable income for the year and, if you have it, the Tax withheld during the year.
Read the tax, the bracket it falls in and how it was worked out, with your row marked in the table below it.
How to use this tool
Choose Tax on one payroll for the BIR withholding table, or Tax for the whole year for the annual income tax.
For one payroll, pick the Pay period and enter your pay, keeping Take off SSS, PhilHealth and Pag-IBIG first on if the amount is before those deductions. For the year, enter the Taxable income for the year and, if you have it, the Tax withheld during the year.
Read the tax, the bracket it falls in and how it was worked out, with your row marked in the table below it.
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The BIR tax table, applied for you.
Employers withhold tax from each payday using the BIR table for that pay period. This uses the same table and shows which row your pay falls in.
- Every pay period
- Monthly, semi-monthly, weekly and daily tables, each with its own brackets. Monthly and semi-monthly pay can have the contributions taken off for you.
- The whole year
- Enter a year's taxable income to find the tax due at the graduated rates, and the tax withheld to see what is left to pay or refund.
- The table itself
- The full table for the period is shown with your bracket marked, so the result can be checked against a payslip line by line.
Frequently asked questions
How is withholding tax computed in the Philippines?
Take your SSS, PhilHealth and Pag-IBIG shares and any non-taxable pay off your salary to get the taxable pay. Find its row in the BIR table for your pay period, then add the row's fixed amount to its percentage of the part above the row's lower edge.
How much is the tax on a ₱30,000 monthly salary?
About ₱1,007.55 a month. SSS takes ₱1,500, PhilHealth ₱750 and Pag-IBIG ₱200, leaving ₱27,550 of taxable pay. That is in the ₱20,833 to ₱33,332 row, taxed at 15% of the ₱6,717 above ₱20,833.
Up to how much is not taxed?
₱250,000 of taxable income a year, which the withholding table spreads as ₱20,833 a month, ₱10,417 per semi-monthly payday, ₱4,808 a week or ₱685 a day. Minimum wage earners pay no income tax on their minimum wage at all.
Why is my withholding tax different from the annual tax?
The table spreads the yearly tax evenly over the paydays, but pay changes, bonuses above ₱90,000 and rounding mean the two rarely match exactly. Your employer settles the difference in the year-end adjustment, usually in December.
Do I still have to file an income tax return?
Employees with one employer for the whole year, whose tax was withheld correctly, usually do not: the employer's BIR Form 2316 serves as the return under substituted filing. Employees with two employers in a year, or with business income, generally file their own.