WITHHOLDING TAX TABLE

 REVISED WITHHOLDING TAX TABLE

Effective January 1, 2018 to December 31, 2022 
DAILY 1 2 3 4 5 6
Compensation Range  P685 and below P685 -P1,095 P1,096 - P2,191 P2,192 - P5,478 P5,479 - P21,917 P21,918 and above
Prescribed Withholding 0.00 +20% over P82.19 +25% over P356.16 +30% over P1,342.47 +32% over P6,602.74 +35% over
0.00
Tax P685 P1,096 P2,192 P5,479 P21,918
WEEKLY 1 2 3 4 5 6
P4,808 and
Compensation Range P4,808 - P7,691 P7,692 - P15,384 P15,385 - P38,461 P38,462 - P153,845 P153,846 and above
below
Prescribed Withholding 0.00 +20% over P576.92 +25% over P2,500.00 +30% over P9,423.08 +32% over P46,346.15 +35% over
0.00
Tax P4,808 p7,692 p15,385 P38,462 P153,846
SEMI-MONTHLY 1 2 3 4 5 6
P10,417 and
Compensation Range P10,417 - P16,666 P16,667 - P33,332 P33,333 - P83,332 P83,333 - P333,332 P333,333 and above
below
Prescribed Withholding 0.00 +20% over P1,250.00 +25% over P5,416.67 +30% over P20,416.67 +32% over P100,416.67 +35% over
0.00
Tax P10,417 P16,667 P33,333 P83,333 P333,333
MONTHLY 1 2 3 4 5 6
P20,833 and
Compensation Range P20,833 - P33,332 P33,333 - P66,666 P66,667 - P166,666 P166,667 - P666,666 P666,667 and above
below
Prescribed Withholding 0.00 +20% over P2,500.00 +25% over P10,833.33 +30% over P40,833.33 +32% over P200,833.33 +35% over
0.00
Tax P20,833 33,333 P66,667 P166,667 P666,667  

ANNUAL TAX TABLE

EFFECTIVE DATE JANUARY 1, 2018 to DECEMBER 31, 2022 

Not over P250,000
Over P250,000 but not over P400,000
Over P400,000 but not over P800,000
Over P800,000 but not over P2,000,000 P130,000 + 30% of the excess over P800,000
Over P2,000,000 but not over
P8,000,000
Over P8,000,000
0%
20% of the excess over P250,000
P30,000 + 25% of the excess over P400,000
P490,000 + 32% of the excess over P2,000,000
P2,410,000 + 35% of the excess over
P8,000,000
 WITHHOLDING TAX FORMS

WITHHOLDING TAX FORMS DESCRIPTION

REGISTRATION FORM  
BIR FORM NO. 1901 Application for Registration for Self-Employed and Mixed Income Individuals, Estates and Trusts
BIR FORM NO. 1902 Application for Registration for Individuals Earning Purely Compensation Income and Non-Residnet Citizens/Resident Alien Employee
BIR FORM NO. 1903 Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs
BIR FORM NO. 1904 Application for Registration for One-time Taxpayer and Persons Registering under E.O. 98 (Securing a TIN to be able to transact with any government office)
BIR FORM NO. 1905 Application for Information Update
PAYMENT FORM  
BIR FORM NO. 0605 Payment form
BIR FORM NO. 0619-E Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)
BIR FORM NO. 0619-F Monthly Remittance Form of Final Income Taxes Withheld 
REMITTANCE FORM  
BIR FORM NO. 1600-VT Monthly Remittance Return of Value-Added Tax 
BIR FORM No. 1600-PT Monthly Remittance Return of Percentage Tax 
BIR FORM NO. 1600WP Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators
BIR FORM NO. 1601-C Monthly Remittance Return of Income Taxes Withheld on Comnpensation
BIR FORM NO. 1601-EQ Quarterly Remittance Return of Creditable Income Taxes withheld (Expanded)
BIR FORM NO. 1601-FQ Quarterly Remittance Return of Final Income Taxes Withheld
BIR FORM NO. 1602-Q Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and Deposits Substitutes/Trusts/Etc.
BIR FORM NO. 1603-Q Quarterly Remittance Return of Final Income Taxes Withheld on Fringe benefits Paid to Employees Other Than Rank and File
CERTIFICATES  
BIR FORM NO. 2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
BIR FORM NO. 2306 Certificate of Final Tax Withheld at Source
BIR FORM NO. 2307 Certificate of Creditable Tax Withheld at Source
BIR FORM NO. 2316 Certificate of Compensation Payment/Tax Withheld