Withholding Tax Calculator (Philippines 2026)
See exactly how much tax is withheld from your pay. Enter your gross pay for the period and your mandatory contributions — we apply the official BIR Revised Withholding Tax Table for monthly, semi-monthly or daily payroll.
Your pay
Your Withholding Tax
Enter your pay to see the tax withheld
Want your full annual income tax instead?
Use the Income Tax CalculatorHow withholding tax on compensation works
Every payday your employer withholds a slice of your salary and remits it to the BIR as an advance payment of your annual income tax. The amount depends on two things: your taxable compensation for the period and your pay frequency.
- Start with gross pay for the period (monthly, semi-monthly or daily).
- Subtract mandatory contributions — your employee share of SSS, PhilHealth and Pag-IBIG is not taxable, so it comes off first.
- What's left is taxable compensation. Match it to the BIR Revised Withholding Tax Table for your frequency to get the tax.
The table simply takes the annual TRAIN brackets and divides them by the number of pay periods in a year (12 for monthly, 24 for semi-monthly, 365 for daily). Pay of ₱20,833 or less per month (₱10,417 semi-monthly, ₱685 daily) is exempt from withholding tax.
Withholding tax table 2026 (monthly)
This is the monthly column of the BIR Revised Withholding Tax Table. Semi-monthly and daily figures are the same brackets divided by 24 and 365 respectively — the calculator above handles all three.
| Taxable monthly pay | Fixed tax | Plus |
|---|---|---|
| ₱0 – ₱20,833 | ₱0 | 0% |
| ₱20,833 – ₱33,333 | ₱0 | 15% of excess over ₱20,833 |
| ₱33,333 – ₱66,667 | ₱1,875 | 20% of excess over ₱33,333 |
| ₱66,667 – ₱166,667 | ₱8,542 | 25% of excess over ₱66,667 |
| ₱166,667 – ₱666,667 | ₱33,542 | 30% of excess over ₱166,667 |
| ₱666,667 and above | ₱183,542 | 35% of excess over ₱666,667 |
Source: Bureau of Internal Revenue (BIR) — TRAIN Law (RA 10963) graduated income tax schedule, Phase 2 effective 1 January 2023 onward, unchanged for 2026.. Last updated: 2026-06-14.
Worked example: ₱30,000/month employee
With ₱2,450 in SSS, PhilHealth and Pag-IBIG (the standard for a ₱30,000 salary).
Earning ₱20,833/month or less in taxable pay? Your withholding tax is ₱0 — the first bracket is exempt.
Withholding tax vs income tax — and your December refund
They're two sides of the same coin. Withholding tax is collected piece by piece every payday; income tax is your true liability for the whole year. Your employer reconciles them in the annual year-end adjustment:
Over-withheld? 💚
If your total withholding for the year was more than your real income tax, you get a refund — usually in your December or January pay. This is the "13th month refund" many employees notice.
Under-withheld? ⚠️
If too little was withheld (common with mid-year raises or bonuses), the shortfall is deducted from your final pay of the year.
To see your full-year liability, use the Income Tax Calculator.