BIR Withholding Tax Table 2026 Philippines

The 2026 BIR withholding tax table in the Philippines follows the TRAIN Law schedule effective January 1, 2023 onwards. Use the tables below to check monthly, semi-monthly, weekly, daily, and annual withholding tax brackets for compensation income.

Updated June 26, 2026

2026 BIR Withholding Tax Table

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. Each payroll frequency — monthly, semi-monthly, weekly, daily, and the annual income tax brackets — is listed in full below.

Monthly Withholding Tax Table 2026 Philippines

Withholding tax brackets for employees paid on a monthly basis. Match your monthly taxable compensation to the matching row.

Monthly withholding tax tableCurrent

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

Compensation Range
Prescribed Withholding Tax
Rate
₱20,833 and belowExempt
₱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 tablePrevious

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

Compensation Range
Prescribed Withholding Tax
Rate
₱20,833 and belowExempt
₱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%

Semi-Monthly Withholding Tax Table 2026 Philippines

Withholding tax brackets for employees paid on a semi-monthly basis. Match your semi-monthly taxable compensation to the matching row.

Semi-Monthly withholding tax tableCurrent

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

Compensation Range
Prescribed Withholding Tax
Rate
₱10,417 and belowExempt
₱0
0%
₱10,417 – ₱16,666
0.00
+ 15% over ₱10,417
15%
₱16,667 – ₱33,332
₱937.50
+ 20% over ₱16,667
20%
₱33,333 – ₱83,332
₱4,270.70
+ 25% over ₱33,333
25%
₱83,333 – ₱333,332
₱16,770.70
+ 30% over ₱83,333
30%
₱333,333 and above
₱91,770.70
+ 35% over ₱333,333
35%
Previous semi-monthly withholding tax tablePrevious

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

Compensation Range
Prescribed Withholding Tax
Rate
₱10,417 and belowExempt
₱0
0%
₱10,417 – ₱16,666
0.00
+ 20% over ₱10,417
20%
₱16,667 – ₱33,332
₱1,250.00
+ 25% over ₱16,667
25%
₱33,333 – ₱83,332
₱5,416.67
+ 30% over ₱33,333
30%
₱83,333 – ₱333,332
₱20,416.67
+ 32% over ₱83,333
32%
₱333,333 and above
₱100,416.67
+ 35% over ₱333,333
35%

Weekly Withholding Tax Table 2026 Philippines

Withholding tax brackets for employees paid on a weekly basis. Match your weekly taxable compensation to the matching row.

Weekly withholding tax tableCurrent

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

Compensation Range
Prescribed Withholding Tax
Rate
₱4,808 and belowExempt
₱0
0%
₱4,808 – ₱7,691
0.00
+ 15% over ₱4,808
15%
₱7,692 – ₱15,384
₱432.60
+ 20% over ₱7,692
20%
₱15,385 – ₱38,461
₱1,971.20
+ 25% over ₱15,385
25%
₱38,462 – ₱153,845
₱7,740.45
+ 30% over ₱38,462
30%
₱153,846 and above
₱42,355.65
+ 35% over ₱153,846
35%
Previous weekly withholding tax tablePrevious

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

Compensation Range
Prescribed Withholding Tax
Rate
₱4,808 and belowExempt
₱0
0%
₱4,808 – ₱7,691
0.00
+ 20% over ₱4,808
20%
₱7,692 – ₱15,384
₱576.92
+ 25% over ₱7,692
25%
₱15,385 – ₱38,461
₱2,500.00
+ 30% over ₱15,385
30%
₱38,462 – ₱153,845
₱9,423.08
+ 32% over ₱38,462
32%
₱153,846 and above
₱46,346.15
+ 35% over ₱153,846
35%

Daily Withholding Tax Table 2026 Philippines

Withholding tax brackets for employees paid on a daily basis. Match your daily taxable compensation to the matching row.

Daily withholding tax tableCurrent

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

Compensation Range
Prescribed Withholding Tax
Rate
₱685 and belowExempt
₱0
0%
₱685 – ₱1,095
0.00
+ 15% over ₱685
15%
₱1,096 – ₱2,191
₱61.65
+ 20% over ₱1,096
20%
₱2,192 – ₱5,478
₱280.85
+ 25% over ₱2,192
25%
₱5,479 – ₱21,917
₱1,102.60
+ 30% over ₱5,479
30%
₱21,918 and above
₱6,034.30
+ 35% over ₱21,918
35%
Previous daily withholding tax tablePrevious

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

Compensation Range
Prescribed Withholding Tax
Rate
₱685 and belowExempt
₱0
0%
₱685 – ₱1,095
0.00
+ 20% over ₱685
20%
₱1,096 – ₱2,191
₱82.19
+ 25% over ₱1,096
25%
₱2,192 – ₱5,478
₱356.16
+ 30% over ₱2,192
30%
₱5,479 – ₱21,917
₱1,342.47
+ 32% over ₱5,479
32%
₱21,918 and above
₱6,602.74
+ 35% over ₱21,918
35%

Annual Income Tax Brackets 2026

The annual graduated income tax brackets used to annualize and true-up withholding for the full year.

Annual withholding tax tableCurrent

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

Compensation Range
Prescribed Withholding Tax
Rate
Not over ₱250,000Exempt
₱0
0%
Over ₱250,000 to ₱400,000
15% of excess over ₱250,000
15%
Over ₱400,000 to ₱800,000
₱22,500
+ 20% of excess over ₱400,000
20%
Over ₱800,000 to ₱2,000,000
₱102,500
+ 25% of excess over ₱800,000
25%
Over ₱2,000,000 to ₱8,000,000
₱402,500
+ 30% of excess over ₱2,000,000
30%
Over ₱8,000,000
₱2,202,500
+ 35% of excess over ₱8,000,000
35%
Previous annual withholding tax tablePrevious

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

Compensation Range
Prescribed Withholding Tax
Rate
Not over ₱250,000Exempt
₱0
0%
Over ₱250,000 to ₱400,000
20% of excess over ₱250,000
20%
Over ₱400,000 to ₱800,000
₱30,000
+ 25% of excess over ₱400,000
25%
Over ₱800,000 to ₱2,000,000
₱130,000
+ 30% of excess over ₱800,000
30%
Over ₱2,000,000 to ₱8,000,000
₱490,000
+ 32% of excess over ₱2,000,000
32%
Over ₱8,000,000
₱2,410,000
+ 35% of excess over ₱8,000,000
35%

How to Compute Withholding Tax Using the BIR Table

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₱1,875.00
Excess over ₱33,333₱1,667.00
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.

Income Exempt From Withholding Tax

These items are excluded from taxable compensation before the withholding tax table is applied:

  • 13th month pay and other benefits up to ₱90,000 per year
  • SSS, PhilHealth, and Pag-IBIG employee contributions
  • De minimis benefits (rice subsidy, uniform, medical allowance, etc.)
  • Mandatory contributions to retirement funds
  • Holiday pay, overtime pay, night shift differential, and hazard pay (for minimum wage earners)

Use the Withholding Tax Calculator

Skip the manual lookup. The Withholding Tax Calculator deducts your SSS, PhilHealth, and Pag-IBIG shares (automatically or with your own figures), handles taxable and tax-exempt allowances, and shows your withholding tax and net pay for the period, the month, and the year.

Want to compute your exact withholding tax?

Enter your gross pay and pay frequency — the calculator nets out mandatory contributions and applies the matching BIR table for you.

Use the withholding tax calculator

Is the 2026 Withholding Tax Table Different From 2025?

No. The 2026 withholding tax table is identical to 2025. The TRAIN Law's lower second-phase rates took effect on January 1, 2023 and have not changed since, so the 2023, 2024, 2025, and 2026 tables are the same. If you searched for a “new 2026 BIR tax table,” this is the schedule you are looking for — there is no separate 2026 rate change for compensation income.

The only thing to double-check is whether you are looking at the current table (2023 onwards) rather than the older 2018–2022 table, which used higher 20%–32% middle rates.

Common Withholding Tax Mistakes

The most frequent errors when reading the BIR withholding tax table:

  • Using gross salary instead of taxable compensation — subtract SSS, PhilHealth, and Pag-IBIG first.
  • Reading the wrong payroll-frequency table (e.g. using the monthly table for semi-monthly pay).
  • Using the old 2018–2022 table instead of the current 2023-onwards schedule.
  • Forgetting that 13th month pay and de minimis benefits are tax-exempt within limits.
  • Assuming the table already nets out contributions — it applies to taxable compensation only.
  • Skipping year-end annualization, which can create a tax refund or extra tax due in December.

Frequently Asked Questions

Related tax pages and payroll tools

Withholding Tax CalculatorHow Withholding Tax WorksHow to Compute Withholding TaxTake-Home Pay CalculatorSSS Contribution Calculator

Source & freshness

Source

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

Updated

June 26, 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.