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Withholding Tax Calculator
Based on BIR Individual Income Tax Table and Current Regulations
Income Details
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Tax Calculation Results
Breakdown of your withholding tax computation
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BIR Individual Income Tax Table (Train Law - RA 10963)
| Annual Taxable Income | Tax Rate | Tax Due |
|---|---|---|
| ₱250,000 and below | 0% | ₱0 |
| Over ₱250,000 but not over ₱400,000 | 20% | 20% of the excess over ₱250,000 |
| Over ₱400,000 but not over ₱800,000 | 25% | ₱30,000 + 25% of the excess over ₱400,000 |
| Over ₱800,000 but not over ₱2,000,000 | 30% | ₱130,000 + 30% of the excess over ₱800,000 |
| Over ₱2,000,000 but not over ₱8,000,000 | 32% | ₱490,000 + 32% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | 35% | ₱2,410,000 + 35% of the excess over ₱8,000,000 |
SSS, PhilHealth & Pag-IBIG Contribution Rates (2024)
| Contribution | Employee Rate | Monthly Salary Cap | Maximum Monthly |
|---|---|---|---|
| SSS | 4.5% | ₱30,000 | ₱1,350 |
| PhilHealth | 5% (total 10%, shared with employer) | ₱100,000 | ₱5,000 |
| Pag-IBIG | 2% (₱1,500 and below) / 1% (over ₱1,500) | ₱8,000 | ₱200 |
13th Month Pay & Bonus Tax Treatment
| Benefit Type | Tax Treatment | Annual Limit |
|---|---|---|
| 13th Month Pay | Tax-exempt up to limit | ₱90,000 |
| Christmas Bonus | Tax-exempt up to limit | ₱90,000 |
| Productivity/Performance Bonus | Tax-exempt up to limit | ₱90,000 |
| Excess over ₱90,000 | Subject to withholding tax | - |
Important BIR Notes
TRAIN Law Changes: Personal exemptions and dependent allowances were removed under Republic Act 10963 (TRAIN Law) effective January 1, 2018
Minimum Wage Earners: Remain exempt from income tax on compensation income
13th Month Pay: Tax-exempt up to ₱90,000 annually (combined with other year-end benefits)
Source: Republic Act 10963 (TRAIN Law), current BIR Revenue Regulations from bir.gov.ph
Disclaimer: This calculator provides estimates based on current BIR regulations. For official computations and specific cases, consult with tax consultants or visit bir.gov.ph