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BIR logo with title BIR Tax Table

BIR Tax Table

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 FrequencyBracket/ColumnFromToFix TaxTax Rate on Excess
Daily1068500
26851,095015%
31096219161.6520%
42,1925,478280.8525%
55,47921,9171,102.630%
621,918and above6,034.335%
Weekly104,80800
24,8087,691015%
37,69215,384432.620%
415,38538,4611,971.225%
538,462153,8457,740.4530%
6153,846and above42,355.6535%
Semi-monthly1010,41700
210,41716,666015%
316,66733,332937.520%
433,33383,3324,270.725%
583,333333,33216,770.730%
6333,333and above91,770.735%
Monthly1020,83300
220,83333,332015%
333,33366,6661,87520%
466,667166,6668,541.825%
5166,667666,66633,541.830%
6666,667and above183,541.835%

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.

BracketFromToFix TaxRate on Excess
10250,00000
2250,000400,000015%
3400,000800,00022,50020%
4800,0002,000,000102,50025%
52,000,0008,000,000402,50030%
68,000,000and above2,202,50035%
Completing a BIR form is a daunting task that is why we built a software to automate this and weve been using it since 2012. You can also use this tool for your taxes to save time and so you can focus on more important things. Check it out

Related Posts

  • Non-VAT Freelancers Guide to BIR Tax Compliance
  • BIR Form 1701Q Quarterly Income Tax Return
  • BIR Form 1601C - Monthly Withholding Tax on Compensation
  • BIR Form 1701 - Annual Income Tax Return
  • BIR Tax Penalties for Failure to File and Pay Taxes
  • Tips to Legally Avoid Paying BIR Penalties During Tax Mapping

Note: The content of this article may become outdated because of changes in the rules and regulations over time. It does not substitute the need for inquiring professional advice.

Jayson Yanuaria

Jayson Yanuaria

Jayson is MPM’s Head of Product Development with over 20 years of experience in IT and software development. He has led and directly worked on the design, development, and implementation of HRIS, payroll, accounting, and financial systems used by organizations in the Philippines and overseas. His work focuses on building compliant, reliable payroll and accounting software aligned with Philippine statutory requirements and real-world business processes.

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