Withholding Tax Calculator Philippines
Compute your withholding tax on compensation in the Philippines by pay frequency — monthly, semi-monthly, weekly, or daily. The calculator deducts SSS, PhilHealth, and Pag-IBIG (estimated automatically or entered as monthly amounts) and your allowances to find your taxable compensation, then reads the withholding straight from the BIR withholding table for your pay period, with monthly and annual figures shown as estimates.
Withholding tax details
Minimum-wage earners: This calculator does not separately apply the income-tax exemption for statutory minimum-wage pay and related exempt pay (holiday pay, overtime pay, night shift differential, and qualifying hazard pay). If you are a minimum-wage earner, your actual withholding tax may be lower than this estimate. Other taxable compensation can still be taxed. Check your payslip or ask your payroll team. How minimum-wage exemptions work
This calculator estimates withholding tax on compensation. It deducts SSS, PhilHealth, and Pag-IBIG (or your manual monthly amounts) to get taxable compensation for the pay period, then reads the withholding directly from the BIR table for your pay frequency (RR 11-2018, Annex E). Monthly and annual figures are estimates that assume the same pay every period; your actual payroll and year-end adjustment may differ.
The BIR table for your pay frequency sets the withholding for each pay period, so monthly equivalents from different pay frequencies can differ. The monthly and projected annual figures assume the same pay every period, and your payroll's year-end adjustment may change what is actually withheld. The annual income tax is a separate TRAIN-formula estimate, not a year-end result.
Monthly equivalents of your per-period figures (estimates assuming the same pay every period, not year-end amounts). Net pay is after withholding and mandatory contributions only.
TRAIN Law annual tax brackets (2023 onwards)
Your bracket is based on annualized taxable income of ₱386,100.
Your annualized bracket is highlighted for reference. This is the annual income tax schedule (TRAIN Law, RA 10963, effective January 1, 2023); your payroll withholding comes from the BIR period table above, which can differ by a few pesos.
This estimate deducts your SSS, PhilHealth, and Pag-IBIG employee shares and tax-exempt allowances to get taxable compensation, then applies the TRAIN Law table for your chosen pay frequency. For the official brackets, see the BIR withholding tax table 2026.
The calculator subtracts your SSS, PhilHealth, and Pag-IBIG employee shares (estimated automatically or entered as monthly amounts from your payslip) from your gross pay plus taxable allowances, then applies the BIR table for your pay frequency.
Your actual payroll withholding may still differ due to employer rounding, supplementary compensation, and payroll-specific rules.
Why pay frequency and deductions matter
Philippine income tax brackets are based on annual taxable income. Because payroll is processed monthly, semi-monthly, weekly, or daily, the BIR publishes a withholding table for each frequency so employers can deduct the right amount each period. This calculator reads your withholding directly from the BIR table for your pay frequency (RR 11-2018, Annex E) and shows the annual income tax separately for reference.
Taxable compensation is your gross pay plus taxable allowances, minus your SSS, PhilHealth, and Pag-IBIG contributions. Tax-exempt allowances are paid on top of your pay and never enter the tax base. That is why contributions are deducted before the tax is computed.
Current income tax brackets in the Philippines
These are the annual income tax brackets used for the estimate. Annual taxable income up to ₱250,000 is generally exempt from income tax under the current structure.
Source: TRAIN Law (RA 10963), effective January 1, 2023.
Example: how withholding tax is estimated from monthly salary
Here is a simple example to show how the estimate works in practice.
15% × (₱32,175.00 − ₱20,833) = ₱1,701.30 per month, per the BIR monthly withholding table (RR 11-2018, Annex E). Twelve months of this is ₱20,415.60, a few centavos from the annual TRAIN income tax of ₱20,415.00 because the BIR tables round differently from the annual formula. This example is for illustration only; actual payroll withholding may differ depending on your exact contributions and employer payroll treatment.
Why your actual payroll withholding may be different
Your actual withholding tax in payroll may differ from this estimate for several reasons.
- Mandatory deductions may reduce taxable income beyond the estimates used here.
- Employer payroll settings may apply more specific tax treatment.
- Bonuses, allowances, or irregular pay may affect taxable income.
- Payroll systems may compute using more detailed assumptions and annualization.
- This calculator is designed for estimation, not final payroll output.
Net pay and next steps
The calculator shows your net pay for the pay period after withholding tax and your SSS, PhilHealth, and Pag-IBIG contributions. For a dedicated monthly take-home breakdown, use the Take-Home Pay Calculator, and to learn the rules behind the numbers, read how withholding tax works.