BIR Withholding Tax Table 2026
The BIR Revised Withholding Tax Table in force for 2026 — annual, monthly and semi-monthly brackets under the TRAIN Law, with the exact tax withheld on common Philippine salaries.
Last updated: 14 September 2026 · Brackets effective 1 January 2023 onwards (RA 10963, TRAIN Law).
Quick answer
Taxable pay of ₱20,833 a month or less is tax-free. Above that, tax is 15% of the excess up to ₱33,333, then 20%, 25%, 30% and 35% for the higher brackets. The rate applies only to the amount above the bracket floor, and only after SSS, PhilHealth and Pag-IBIG contributions are deducted.
Annual income tax table (2026)
Used for annualised income and for filing BIR Form 1700 / 1701.
| Taxable income | Fixed tax | Plus rate on excess |
|---|---|---|
| ₱250,000 and below | ₱0.00 | None — exempt |
| Over ₱250,000 to ₱400,000 | ₱0.00 | 15% over ₱250,000.00 |
| Over ₱400,000 to ₱800,000 | ₱22,500.00 | 20% over ₱400,000.00 |
| Over ₱800,000 to ₱2,000,000 | ₱102,500.00 | 25% over ₱800,000.00 |
| Over ₱2,000,000 to ₱8,000,000 | ₱402,500.00 | 30% over ₱2,000,000.00 |
| Over ₱8,000,000 | ₱2,202,500.00 | 35% over ₱8,000,000.00 |
Monthly withholding tax table (2026)
For employees paid once a month.
| Taxable income | Fixed tax | Plus rate on excess |
|---|---|---|
| ₱20,833 and below | ₱0.00 | None — exempt |
| ₱20,833 to below ₱33,333 | ₱0.00 | 15% over ₱20,833.00 |
| ₱33,333 to below ₱66,667 | ₱2,500.00 | 20% over ₱33,333.00 |
| ₱66,667 to below ₱166,667 | ₱10,833.33 | 25% over ₱66,667.00 |
| ₱166,667 to below ₱666,667 | ₱40,833.33 | 30% over ₱166,667.00 |
| ₱666,667 and above | ₱200,833.33 | 35% over ₱666,667.00 |
Semi-monthly withholding tax table (2026)
For employees paid on the 15th and end of month.
| Taxable income | Fixed tax | Plus rate on excess |
|---|---|---|
| ₱10,417 and below | ₱0.00 | None — exempt |
| ₱10,417 to below ₱16,667 | ₱0.00 | 15% over ₱10,417.00 |
| ₱16,667 to below ₱33,333 | ₱1,250.00 | 20% over ₱16,667.00 |
| ₱33,333 to below ₱83,333 | ₱5,416.67 | 25% over ₱33,333.00 |
| ₱83,333 to below ₱333,333 | ₱20,416.67 | 30% over ₱83,333.00 |
| ₱333,333 and above | ₱100,416.67 | 35% over ₱333,333.00 |
Withholding tax on common salaries
Private-sector employee, mandatory contributions deducted first.
| Monthly gross | Contributions | Taxable pay | Withholding tax | Take-home |
|---|---|---|---|---|
| ₱20,000.00 | ₱1,700.00 | ₱18,300.00 | ₱0.00 | ₱18,300.00 |
| ₱25,000.00 | ₱2,075.00 | ₱22,925.00 | ₱313.75 | ₱22,611.25 |
| ₱30,000.00 | ₱2,450.00 | ₱27,550.00 | ₱1,007.50 | ₱26,542.50 |
| ₱45,000.00 | ₱3,075.00 | ₱41,925.00 | ₱3,593.33 | ₱38,331.67 |
| ₱70,000.00 | ₱3,700.00 | ₱66,300.00 | ₱8,468.33 | ₱57,831.67 |
| ₱120,000.00 | ₱4,450.00 | ₱115,550.00 | ₱20,762.50 | ₱94,787.50 |
Estimates only. Actual withholding depends on your payroll period, taxable allowances, and your employer's year-end annualisation. Run your own figures in the take-home pay calculator.
How BIR withholding tax is computed on your salary
Withholding tax on compensation is your income tax collected in advance, every payday. Your employer applies the BIR Revised Withholding Tax Table to your taxable pay for the payroll period, remits it to the BIR, and reports it on your BIR Form 2316 at year end.
Taxable pay is not your gross salary. First subtract your mandatory contributions — SSS, PhilHealth and Pag-IBIG — plus any non-taxable allowances such as de minimis benefits and the tax-exempt portion of your 13th month pay and other benefits (up to ₱90,000 combined). What remains is what the table is applied to.
Because the first ₱250,000 of annual taxable income is exempt under the TRAIN Law, anyone whose taxable pay stays at or below ₱20,833 a month pays no withholding tax at all. Above that, only the excess over the bracket floor is taxed at the bracket rate — not your whole salary.
- Withholding tax = fixed base for the bracket + (taxable pay − bracket floor) × bracket rate.
- The brackets in force from 2023 onwards are the second and final TRAIN Law reduction — they did not change for 2026.
- 13th month pay and other benefits are tax-exempt up to a combined ₱90,000; the excess is taxable.
- Minimum wage earners are exempt from income tax, including their holiday pay, overtime, night differential, and hazard pay.
- Purely compensation earners with one employer are covered by substituted filing — BIR Form 2316 stands in for your annual return.