Withholding Tax Calculator Philippines
Compute your withholding tax on compensation in the Philippines by pay frequency — monthly, semi-monthly, weekly, or daily. The calculator deducts SSS, PhilHealth, and Pag-IBIG (estimated automatically or entered manually) and your allowances to find your taxable compensation, then applies the TRAIN Law tax table to estimate your per-period, monthly, and annual withholding tax.
Withholding tax details
This calculator estimates withholding tax on compensation. It deducts SSS, PhilHealth, and Pag-IBIG (or your manual amounts) to get taxable compensation, then applies the TRAIN Law table. Actual payroll may differ due to employer rounding and other income items.
Figures shown as monthly equivalents. Net pay is after tax and mandatory contributions only.
TRAIN Law annual tax brackets (2023 onwards)
Your bracket is based on annualized taxable income of ₱386,100.
Your bracket (based on annual taxable income) is highlighted. Source: TRAIN Law (RA 10963), effective January 1, 2023.
This estimate deducts your SSS, PhilHealth, and Pag-IBIG employee shares and tax-exempt allowances to get taxable compensation, then applies the TRAIN Law table for your chosen pay frequency. For the official brackets, see the BIR withholding tax table 2026.
The calculator subtracts your SSS, PhilHealth, and Pag-IBIG employee shares (estimated automatically or entered manually) and any tax-exempt allowances, then applies the BIR table for your pay frequency.
Your actual payroll withholding may still differ due to employer rounding, supplementary compensation, and payroll-specific rules.
Why pay frequency and deductions matter
Philippine income tax brackets are based on annual taxable income. Because payroll is processed monthly, semi-monthly, weekly, or daily, the BIR publishes a withholding table for each frequency so employers can deduct the right amount each period. This calculator annualizes your taxable compensation, applies the correct bracket, then splits the tax back across your pay frequency.
Taxable compensation is your gross pay plus taxable allowances, minus your SSS, PhilHealth, and Pag-IBIG contributions and any tax-exempt allowances — which is why deductions are entered before the tax is computed.
Current income tax brackets in the Philippines
These are the annual income tax brackets used for the estimate. Annual taxable income up to ₱250,000 is generally exempt from income tax under the current structure.
Source: TRAIN Law (RA 10963), effective January 1, 2023.
Example: how withholding tax is estimated from monthly salary
Here is a simple example to show how the estimate works in practice.
15% of excess over ₱250,000 = ₱20,415/yr ÷ 12. SSS share is approximate and varies with the current SSS table. This example is for illustration only; actual payroll withholding may differ depending on your exact contributions and employer payroll treatment.
Why your actual payroll withholding may be different
Your actual withholding tax in payroll may differ from this estimate for several reasons.
- Mandatory deductions may reduce taxable income beyond the estimates used here.
- Employer payroll settings may apply more specific tax treatment.
- Bonuses, allowances, or irregular pay may affect taxable income.
- Payroll systems may compute using more detailed assumptions and annualization.
- This calculator is designed for estimation, not final payroll output.
Net pay and next steps
The calculator shows your net pay for the pay period after withholding tax and your SSS, PhilHealth, and Pag-IBIG contributions. For a dedicated monthly take-home breakdown, use the Take-Home Pay Calculator, and to learn the rules behind the numbers, read how withholding tax works.