Withholding Tax Calculator
Based on the current BIR Annex E withholding tables
Enter compensation after exempt items and mandatory employee contributions. Select the table for this pay period.
Enter compensation to see your tax estimate.
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 limits numeric inputs but cannot determine benefit eligibility or year-to-date exemption usage. Confirm those with payroll; annual benefit limits are not monthly allowances.
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.
Official Sources
- BIR Annex E: withholding tables effective January 2023 onwards
Separate monthly and semi-monthly compensation tables.
- BIR RMC 50-2018: compensation deductions and shared benefit exemption
See the compulsory employee contribution rule and the shared PHP 90,000 ceiling. Use later issuances for current de minimis amounts.
- BIR RR 29-2025: revised de minimis benefit ceilings
Benefit-specific monthly, semester and annual ceilings; these are not a single monthly exemption allowance.
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