Withholding Tax Calculator (Philippines)

Withholding tax on compensation

Employers in the Philippines deduct withholding tax from each paycheck and remit it to the BIR on your behalf. This calculator works out that per-paycheck tax using the TRAIN-law graduated rates, for whatever pay period you're on — monthly, semi-monthly, weekly, or annual.

The graduated rates (2023 onward)

• First ₱250,000 a year — tax-free.
• ₱250,000–400,000 — 15% of the excess.
• ₱400,000–800,000 — ₱22,500 + 20% of the excess.
• ₱800,000–2,000,000 — ₱102,500 + 25% of the excess.
• ₱2,000,000–8,000,000 — ₱402,500 + 30% of the excess.
• Over ₱8,000,000 — ₱2,202,500 + 35% of the excess.

FAQ

What counts as "taxable compensation"?

It's your gross pay minus mandatory contributions (SSS, PhilHealth, Pag-IBIG) and any non-taxable items like the de minimis benefits and the first ₱90,000 of 13th-month pay and bonuses. Enter the taxable figure, not your gross.

Is this withholding tax calculator free and private?

Yes, it's free with no sign-up, and your pay figures are calculated entirely in your browser. Nothing you enter is sent to a server or stored.

Which pay periods does it support?

It computes the tax for monthly, semi-monthly, weekly, and annual pay periods. Pick the schedule that matches your payroll and it applies the TRAIN-law graduated rates scaled to that period.

Why is the first ₱250,000 tax-free?

Under the TRAIN law, annual taxable income up to ₱250,000 is exempt from income tax, so many minimum-wage and lower earners pay no withholding tax at all. Tax only applies to taxable compensation above that threshold.

Why does my payslip's tax differ slightly from this estimate?

Payroll systems may use the BIR's revised withholding tables, handle rounding differently, or factor in items specific to your employer. This tool gives a close graduated-rate estimate, but treat your official payslip as the authoritative figure.

This is an estimate — your payroll's exact computation may differ slightly.