Withholding Tax Calculator Philippines 2026
Enter a monthly basic salary to see the employee's SSS, PhilHealth and Pag-IBIG deductions, the BIR withholding tax and the take-home pay for each payday.
- Gross pay per cutoff
- ₱15,000.00
- SSS (employee)
- − ₱750.00
- PhilHealth (employee)
- − ₱375.00
- Pag-IBIG (employee)
- − ₱100.00
- Taxable pay
- ₱13,775.00
- Withholding tax
- − ₱503.70
- Take-home pay per cutoff
- ₱13,271.30
BIR withholding tax table (TRAIN, 2023 onwards)
monthly
| Taxable pay over | Tax |
|---|---|
| Up to ₱20,833.00 | ₱0 |
| ₱20,833.00 | 15% of the excess over ₱20,833.00 |
| ₱33,333.00 | ₱1,875.00 + 20% of the excess over ₱33,333.00 |
| ₱66,667.00 | ₱8,541.80 + 25% of the excess over ₱66,667.00 |
| ₱166,667.00 | ₱33,541.80 + 30% of the excess over ₱166,667.00 |
| ₱666,667.00 | ₱183,541.80 + 35% of the excess over ₱666,667.00 |
semi-monthly
| Taxable pay over | Tax |
|---|---|
| Up to ₱10,417.00 | ₱0 |
| ₱10,417.00 | 15% of the excess over ₱10,417.00 |
| ₱16,667.00 | ₱937.50 + 20% of the excess over ₱16,667.00 |
| ₱33,333.00 | ₱4,270.70 + 25% of the excess over ₱33,333.00 |
| ₱83,333.00 | ₱16,770.70 + 30% of the excess over ₱83,333.00 |
| ₱333,333.00 | ₱91,770.70 + 35% of the excess over ₱333,333.00 |
Frequently asked questions
How is withholding tax on compensation computed?
Start with the gross pay for the period, subtract the employee's SSS, PhilHealth and Pag-IBIG contributions to get taxable compensation, then apply the BIR withholding table for the pay period (TRAIN law, in effect since 1 January 2023).
Up to how much salary is tax-free?
Taxable compensation up to ₱20,833 a month (₱250,000 a year) has no withholding tax. Minimum wage earners are exempt on their statutory minimum wage.
What are the tax rates?
15% on the excess over ₱20,833 a month, rising to 20%, 25%, 30% and 35% for higher brackets, each with a fixed base amount.
Is the 13th month pay taxed?
13th month pay and other bonuses are tax-free up to ₱90,000 combined a year. Only the excess is added to taxable compensation.
Paano kinukwenta ang withholding tax sa sahod?
Ibawas muna ang SSS, PhilHealth at Pag-IBIG ng empleyado sa gross pay. Ang matitira ang taxable pay; ilapat dito ang BIR withholding table para sa monthly o semi-monthly na sahod.
More free payroll calculators
SSS Contribution Calculator
Employee and employer share, EC and MPF from the 2026 table.
PhilHealth Contribution Calculator
5% premium, split 50/50, ₱10,000 floor and ₱100,000 ceiling.
Pag-IBIG Contribution Calculator
HDMF shares up to the ₱10,000 maximum fund salary.
13th Month Pay Calculator
One-twelfth of the year's basic salary and the ₱90,000 tax-free limit.
Rates as of 2026. Sources: RA 10963 (TRAIN law); BIR RR 11-2018, Annex E (withholding table from 1 January 2023); SSS Circular 2024-006; PhilHealth Circular 2023-0039; HDMF Circular 460. Results are estimates for planning; check the latest official circulars before filing.