Last checked: April 11, 2026

Withholding Tax Calculator in the Philippines

Use this withholding tax calculator to estimate payroll withholding using the BIR Annex E table and your pay frequency. Simple mode is for taxable compensation per payroll period. Advanced mode is still estimate-only and applies validation to common non-taxable items such as employee statutory contributions, qualified de minimis benefits, and exempt bonuses or benefits.

At a Glance

Best UX pattern: Simple mode for reliable pay-period tax, advanced mode for guarded estimates
Pay frequencies: Monthly and semi-monthly
Monthly zero-tax threshold: Up to PHP 20,833 under Annex E
2026 update: RR No. 29-2025 raised several de minimis ceilings
Shared tax-exempt ceiling: 13th month pay and other benefits combined up to PHP 90,000
Last checked: April 11, 2026

Withholding Tax Calculator

Based on the current BIR Annex E withholding tables

Pay Frequency

Taxable compensation for this pay period (PHP)

PHP

Simple mode expects already-taxable compensation for the same payroll period.

Monthly BIR Withholding Tax Table (Annex E)

Monthly Taxable Compensation	Prescribed Withholding Tax
PHP 20,833 and below	0.00
Over PHP 20,833 up to PHP 33,333	15% of the excess over PHP 20,833
Over PHP 33,333 up to PHP 66,667	PHP 1,875 + 20% of the excess over PHP 33,333
Over PHP 66,667 up to PHP 166,667	PHP 8,541.80 + 25% of the excess over PHP 66,667
Over PHP 166,667 up to PHP 666,667	PHP 33,541.80 + 30% of the excess over PHP 166,667
Over PHP 666,667	PHP 183,541.80 + 35% of the excess over PHP 666,667

For semi-monthly payroll, the calculator automatically uses the Annex E semi-monthly schedule.

How Withholding Tax Works

In Simple mode, enter your taxable compensation for the payroll period and choose monthly or semi-monthly to get a bracket-based estimate.

In Advanced mode, start from gross compensation for the same payroll period, then enter only the supported non-taxable items that actually apply. The tool validates common ceilings, but users should still verify every value against the payslip and current BIR rules.

Updated De Minimis Ceilings (RR No. 29-2025)

Rice subsidy: up to PHP 2,500 per month
Uniform and clothing allowance: up to PHP 8,000 per year
Actual medical assistance: up to PHP 12,000 per year
Medical cash allowance to dependents: up to PHP 2,000 per semester
Laundry allowance: up to PHP 400 per month

This tool is designed for compensation income and payroll estimates. Self-employed, freelance, or mixed-income users may need a separate tax guide.

Frequently Asked Questions

How do you compute withholding tax?

Determine taxable compensation after removing qualified non-taxable items, then apply the correct BIR withholding tax bracket based on pay frequency.

Do SSS, PhilHealth, and Pag-IBIG affect withholding tax?

Yes. The employee share of mandatory contributions is generally removed before computing taxable compensation for withholding purposes.

Are de minimis benefits taxable?

Qualified de minimis benefits are non-taxable only up to the ceilings allowed by current BIR rules.

Is 13th month pay taxable?

13th month pay is non-taxable only within the combined ceiling for 13th month pay and other benefits. Any excess over the remaining ceiling becomes taxable compensation.