Keeping up with the latest BIR tax tables can feel like scanning the night sky for constellations that keep shifting. That’s why we created this always-updated page: your reliable home for the current BIR withholding tax tables, income tax brackets, and contribution rates. Whether you’re a bookkeeper, business owner, freelancer, or HR manager, having the correct tax table at your fingertips saves time, prevents filing mistakes, and keeps your payroll or accounting work running smoothly. Bookmark this page and check back anytime you need fast, accurate, and up-to-date BIR tax information.
Withholding Tax Table
The Withholding Tax Table guides employers on how much tax to deduct each payday based on an employee’s income bracket. These deductions are only advance payments, not the employee’s final income tax. The actual tax due is determined later through annualization using the BIR’s income tax table. If you are a freelancer or sole-proprietor filing using Graduated IT Rate for 1701Q, 1701 or 1701A, please use the income tax table.
| Payroll Frequency | Bracket/Column | From | To | Fix Tax | Tax Rate on Excess |
|---|---|---|---|---|---|
| Daily | 1 | 0 | 685 | 0 | 0 |
| 2 | 685 | 1,095 | 0 | 15% | |
| 3 | 1096 | 2191 | 61.65 | 20% | |
| 4 | 2,192 | 5,478 | 280.85 | 25% | |
| 5 | 5,479 | 21,917 | 1,102.6 | 30% | |
| 6 | 21,918 | and above | 6,034.3 | 35% | |
| Weekly | 1 | 0 | 4,808 | 0 | 0 |
| 2 | 4,808 | 7,691 | 0 | 15% | |
| 3 | 7,692 | 15,384 | 432.6 | 20% | |
| 4 | 15,385 | 38,461 | 1,971.2 | 25% | |
| 5 | 38,462 | 153,845 | 7,740.45 | 30% | |
| 6 | 153,846 | and above | 42,355.65 | 35% | |
| Semi-monthly | 1 | 0 | 10,417 | 0 | 0 |
| 2 | 10,417 | 16,666 | 0 | 15% | |
| 3 | 16,667 | 33,332 | 937.5 | 20% | |
| 4 | 33,333 | 83,332 | 4,270.7 | 25% | |
| 5 | 83,333 | 333,332 | 16,770.7 | 30% | |
| 6 | 333,333 | and above | 91,770.7 | 35% | |
| Monthly | 1 | 0 | 20,833 | 0 | 0 |
| 2 | 20,833 | 33,332 | 0 | 15% | |
| 3 | 33,333 | 66,666 | 1,875 | 20% | |
| 4 | 66,667 | 166,666 | 8,541.8 | 25% | |
| 5 | 166,667 | 666,666 | 33,541.8 | 30% | |
| 6 | 666,667 | and above | 183,541.8 | 35% |
Annual or Income Tax Table
The Income Tax Table shows the final tax due based on a taxpayer’s total annual taxable income. It is used during year-end annualization to confirm whether an employee still owes tax or is due for a refund. This same graduated income tax table is also used by sole proprietors and freelancers when computing their Income Tax Return under the graduated IT rate.
| Bracket | From | To | Fix Tax | Rate on Excess |
|---|---|---|---|---|
| 1 | 0 | 250,000 | 0 | 0 |
| 2 | 250,000 | 400,000 | 0 | 15% |
| 3 | 400,000 | 800,000 | 22,500 | 20% |
| 4 | 800,000 | 2,000,000 | 102,500 | 25% |
| 5 | 2,000,000 | 8,000,000 | 402,500 | 30% |
| 6 | 8,000,000 | and above | 2,202,500 | 35% |
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