What is the current withholding tax table used in 2026?

BIR's revised withholding tax table in Annex E is the table effective January 1, 2023 and onwards, and it remains the current reference table unless superseded by a later official update.

Why does this page show both annual and monthly views?

The tax framework is annual-based, but many employees think in monthly salary terms. Showing both views makes the structure easier to understand in a payroll context. BIR's Annex E itself includes payroll-period views such as daily, weekly, semi-monthly, and monthly.

Is income up to ₱250,000 still tax-exempt?

Yes. Under the current withholding tax structure used from 2023 onward, annual taxable income up to ₱250,000 is generally exempt.

Does the table already account for SSS, PhilHealth, and Pag-IBIG?

The official computation steps say taxable compensation should exclude mandatory contributions and non-taxable benefits before the withholding tax table is applied. Actual payroll treatment depends on the compensation details used by the employer.

Why is my actual payroll withholding different from the table example?

Payroll systems may account for mandatory deductions, supplementary compensation, allowances, rounding, or other payroll-specific rules. RR 11-2018 explains that more detailed computation methods may be needed in some cases.

Where should I go after checking the table?

Use the Withholding Tax Calculator if you want a faster estimate from salary input, or read the Withholding Tax Guide if you want a plain-language explanation of how withholding tax works.

Withholding Tax Table Philippines 2026

View the current withholding tax table used for compensation income in the Philippines, with both annual and monthly reference views. Understand the tax brackets, see how monthly salary maps to annual taxable income, and check a worked example before using the calculator.

Updated March 16, 2026

Withholding Tax Table Reference

View the current and previous withholding tax tables for compensation income. The current table is effective January 1, 2023 onwards under the TRAIN Law (RA 10963). The previous table was in effect from January 1, 2018 to December 31, 2022.

Monthly Withholding Tax Table

Current

Effective January 1, 2023 onwards (TRAIN Law, RA 10963 — Annex E)

Compensation Range	Prescribed Withholding Tax	Rate
₱20,833 and below	₱0	0%
₱20,833 – ₱33,332	0.00 +15% over ₱20,833	15%
₱33,333 – ₱66,666	₱1,875.00 +20% over ₱33,333	20%
₱66,667 – ₱166,666	₱8,541.80 +25% over ₱66,667	25%
₱166,667 – ₱666,666	₱33,541.80 +30% over ₱166,667	30%
₱666,667 and above	₱183,541.80 +35% over ₱666,667	35%

Previous Monthly Withholding Tax Table

January 1, 2018 – December 31, 2022 (TRAIN Law Phase 1)

Compensation Range	Prescribed Withholding Tax	Rate
₱20,833 and below	₱0	0%
₱20,833 – ₱33,332	0.00 +20% over ₱20,833	20%
₱33,333 – ₱66,666	₱2,500.00 +25% over ₱33,333	25%
₱66,667 – ₱166,666	₱10,833.33 +30% over ₱66,667	30%
₱166,667 – ₱666,666	₱40,833.33 +32% over ₱166,667	32%
₱666,667 and above	₱200,833.33 +35% over ₱666,667	35%

Source: TRAIN Law (RA 10963), BIR Revenue Regulations No. 11-2018, Annex E.

Worked Example: Monthly Salary Estimate

Here is a simple example using the current monthly withholding tax table.

₱35,000 Monthly Taxable Compensation

Monthly taxable compensation: ₱35,000
Matching monthly bracket: ₱33,333 – ₱66,666
Prescribed tax: ₱1,875
Excess over ₱33,333: ₱1,667
Additional tax (20%): ₱333.40

Est. Monthly Withholding₱2,208.40

This is a simplified reference example. Actual payroll withholding may differ if taxable compensation is adjusted for mandatory deductions, allowances, supplementary compensation, or payroll-specific computation rules. RR 11-2018 notes that supplementary compensation and exceptional computations can affect the result.

Why Your Actual Payroll Withholding May Differ

The table is a strong reference, but actual payroll withholding can differ because:

employers may compute on taxable compensation after mandatory contributions
supplementary compensation may be included separately
more detailed payroll rules and rounding may apply
RR 11-2018 discusses both regular and supplementary compensation methods

Want a Faster Estimate?

If you already know your salary and want a quick estimate, use the Withholding Tax Calculator to see your monthly withholding tax, annual tax, and tax-only take-home pay faster.

USE THE WITHHOLDING TAX CALCULATOR

Frequently Asked Questions

Related tax pages and payroll tools

Withholding Tax Calculator

Withholding Tax Guide

Take-Home Pay Calculator

Calculators Hub

Government Hub

Source & Freshness

Source

Bureau of Internal Revenue (BIR) — TRAIN Law (RA 10963), RR 11-2018, Annex E

Updated

March 16, 2026

Review cycle

Every 90 days

This page is not affiliated with any Philippine government agency. Information is based on publicly available official sources and may change. Always verify details with the relevant government office.