WITHHOLDING TAX TABLE
REVISED WITHHOLDING TAX TABLE
Effective January 1, 2018 to December 31, 2022
DAILY 1 2 3 4 5 6
P685
Compensation P685 P1,096 - P2,192 - P5,479 - P21,918 and
and
Range -P1,095 P2,191 P5,478 P21,917 above
below
0.00 P82.19
P356.16 P1,342.47 P6,602.74
Prescribed +20% +25%
0.00 +30% over +32% over +35% over
Withholding Tax over over
P2,192 P5,479 P21,918
P685 P1,096
WEEKLY 1 2 3 4 5 6
P4,808
Compensation P4,808 - P7,692 - P15,385 - P38,462 - P153,846
and
Range P7,691 P15,384 P38,461 P153,845 and above
below
0.00 P576.92
P2,500.00 P9,423.08 P46,346.15
Prescribed +20% +25%
0.00 +30% over +32% over +35% over
Withholding Tax over over
p15,385 P38,462 P153,846
P4,808 p7,692
SEMI-MONTHL
1 2 3 4 5 6
Y
P10,417 P10,417
Compensation P16,667 - P33,333 - P83,333 - P333,333
and -
Range P33,332 P83,332 P333,332 and above
below P16,666
0.00 P1,250.00
P5,416.67 P20,416.67 P100,416.67
Prescribed +20% +25%
0.00 +30% over +32% over +35% over
Withholding Tax over over
P33,333 P83,333 P333,333
P10,417 P16,667
MONTHLY 1 2 3 4 5 6
P20,833 P20,833
Compensation P33,333 - P66,667 - P166,667 - P666,667
and -
Range P66,666 P166,666 P666,666 and above
below P33,332
0.00 P2,500.00
P10,833.33 P40,833.33 P200,833.33
Prescribed +20% +25%
0.00 +30% over +32% over +35% over
Withholding Tax over over
P66,667 P166,667 P666,667
P20,833 33,333
REVISED WITHHOLDING TAX TABLE
Effective January 1, 2023 and onwards
DAILY 1 2 3 4 5 6
P685
Compensation P685 P1,096 - P2,192 - P5,479 - P21,918 and
and
Range -P1,095 P2,191 P5,478 P21,917 above
below
0.00 P82.19
P356.16 P1,342.47 P6,602.74
Prescribed +15% +20%
0.00 +25% over +30% over +35% over
Withholding Tax over over
P2,192 P5,479 P21,918
P685 P1,096
WEEKLY 1 2 3 4 5 6
P4,808
Compensation P4,808 - P7,692 - P15,385 - P38,462 - P153,846
and
Range P7,691 P15,384 P38,461 P153,845 and above
below
0.00 P576.92
P2,500.00 P9,423.08 P46,346.15
Prescribed +15% +20%
0.00 +25% over +30% over +35% over
Withholding Tax over over
p15,385 P38,462 P153,846
P4,808 p7,692
SEMI-MONTHL
1 2 3 4 5 6
Y
P10,417 P10,417
Compensation P16,667 - P33,333 - P83,333 - P333,333
and -
Range P33,332 P83,332 P333,332 and above
below P16,666
0.00 P1,250.00
P5,416.67 P20,416.67 P100,416.67
Prescribed +15% +20%
0.00 +25% over +30% over +35% over
Withholding Tax over over
P33,333 P83,333 P333,333
P10,417 P16,667
MONTHLY 1 2 3 4 5 6
P20,833 P20,833
Compensation P33,333 - P66,667 - P166,667 - P666,667
and -
Range P66,666 P166,666 P666,666 and above
below P33,332
0.00 P2,500.00
P10,833.33 P40,833.33 P200,833.33
Prescribed +15% +20%
0.00 +25% over +30% over +35% over
Withholding Tax over over
P66,667 P166,667 P666,667
P20,833 33,333
EXPANDED WITHHOLDING TAX
The Withholding of Creditable Tax at Source or simply called Expanded Withholding
Tax is a tax imposed and prescribed on the items of income payable to natural or
juridical persons, residing in the Philippines, by a payor-corporation/person which shall
be credited against the income tax liability of the taxpayer for the taxable year.
Tax Rates
TAX TYPE TAX ATC
DESCRIPTION
RATE IND CORP
Professional fees (Lawyers, CPA's,
WE
Engineers, etc.)
- if the gross income for the current
5% WI010
year did not exceed P3M
- if gross income is more than 3M or
10% WI011
VAT registered regardlessof amount
Professional fees (Lawyers, CPA's,
WE
Engineers, etc.)
- if gross income for the current year
10% WC010
did not exceed P720,000
- if gross income exceeds P720,000 15% WC011
Professional entertainer such as, but
WE not limited to actors and actresses,
singers, lyricist, composers, emcees
- if the gross income for the current
5% WI020
year did not exceed P3M
- if gross income is more than 3M or
10% WI021
VAT registered regardless of amount
Professional entertainer such as, but
WE not limited to actors and actresses,
singers, lyricist, composers, emcees
- if gross income for the current year
10% WC020
did not exceed P720,000
- if gross income exceeds P720,000 15% WC021
Professional athletes including
WE basketball players, pelotaris and
jockeys
- if the gross income for the current
5% WI030
year did not exceed P3M
- if gross income is more than 3M or
10% WI031
VAT registered regardless of amount
Professional athletes including
WE
basketball players, pelotaris and
jockeys
- if gross income for the current year
10% WC030
did not exceed P720,000
- if gross income exceeds P720,000 15% WC031
All directors and producers involved in
WE movies, stage, television and musical
productions
- if the gross income for the current
5% WI040
year did not exceed P3M
- if gross income is more than 3M or
10% WI041
VAT registered regardless of amount
All directors and producers involved in
WE movies, stage, television and musical
productions
- if gross income for the current year
10% WC040
did not exceed P720,000
- if gross income exceeds P720,000 15% WC041
WE Management and technical consultants
- if the gross income for the current
5% WI050
year did not exceed P3M
- if gross income is more than 3M or
10% WI051
VAT registered regardless of amount
WE Management and technical consultants
- if gross income for the current year
10% WC050
did not exceed P720,000
- if gross income exceeds P720,000 15% WC051
Business and Bookkeeping agents and
WE
agencies
- if the gross income for the current
5% WI060
year did not exceed P3M
- if gross income is more than 3M or
10% WI061
VAT registered regardless of amount
Business and Bookkeeping agents and
WE
agencies
- if gross income for the current year
10% WC060
did not exceed P720,000
- if gross income exceeds P720,000 15% WC061
Insurance agents and insurance
WE
adjusters
- if the gross income for the current
5% WI070
year did not exceed P3M
- if gross income is more than 3M or
10% WI071
VAT registered regardless of amount
Insurance agents and insurance
WE
adjusters
- if gross income for the current year
10% WC070
did not exceed P720,000
- if gross income exceeds P720,000 15% WC071
WE Other Recipients of Talent Fees
- if the gross income for the current
5% WI080
year did not exceed P3M
- if gross income is more than 3M or
10% WI081
VAT registered regardless of amount
WE Other Recipients of Talent Fees
- if gross income for the current year
10% WC080
did not exceed P720,000
- if gross income exceeds P720,000 15% WC081
Fees of Director who are not employees
WE
of the company
- if the gross income for the current
5% WI090
year did not exceed P3M
- if gross income is more than 3M or
10% WI091
VAT registered regardless of amount
Rentals Oon gross rental or lease for
the continued use or possession of
personal property in excess of P10,000
annually and real property used in
WE 5% WI100 WC100
business which the payor or obligor has
not taken title or is not taking title, or
in which has no equity; poles, satellites,
transmission facilities and billboards
Cinemathographic film rentals and
other payments to resident indivduals
WE 5% WI110 WC110
and corporate cinematographic film
owners, lessors and distributors
Income payments to certain
WE 2% WI120 WC120
contractors
WE Income distribution to the beneficiaries 15% WI130
of estate and trusts
Gross Commission of service fees of
customs, insurance, stock, immigration
and commercial brokers, fees of agents
of professional entertainers and real
WE
estate service practitioners
(RESPs)(i.e. real estate consultants,
real estate appraisers and real estate
brokers
- if the gross income for the current
5% WI139
year did not exceed P3M
- if gross income is more than 3M or
10% WI140
VAT registered regardless of amount
Gross Commission of service fees of
customs, insurance, stock, immigration
and commercial brokers, fees of agents
of professional entertainers and real
WE
estate service practitioners
(RESPs)(i.e. real estate consultants,
real estate appraisers and real estate
brokers
- if gross income for the current year
10% WC139
did not exceed P720,000
- if gross income exceeds P720,000 15% WC140
Professional fees paid to medical
practitioners (includes doctors of
medicine, doctors of veterinary science
WE
& dentist) by hospitals & clinics or
paid directly by HMO and/or other
semilar establishments
- if the gross income for the current year
5% WI151
did not exceed P3M
- if gross income is more than 3M or
10% WI150
VAT registered regardless of amount
Professional fees paid to medical
practitioners (includes doctors of
medicine, doctors of veterinary science
WE
& dentist) by hospitals & clinics or
paid directly by HMO and/or other
semilar establishments
- if gross income for the current year
10% WC151
did not exceed P720,000
- if gross income exceeds P720,000 15% WC150
Payment by the General Professional
WE
Partnership (GPPs) to its partners
- if gross income for the current year
10% WI152
did not exceed P720,000
- if gross income exceeds P720,000 15% WI153
1% OF
Income payments made by credit card 1/2 of
WE WI158 WC158
companies gross
amount
Additional Income Payments to govt
personnel from importers, shipping
WE 15% WI159
and airline companies or their agents
for overtime services
Income Payment made by NGAs, LGU,
& etc to its local/resident suppliers of
WE 1% WI640 WC640
goods other than those covered by
other rates of withholding tax
Income Payment made by NGAs, LGU,
& etc to its local/resident suppliers of
WE 2% WI157 WC157
services other than those covered by
other rates of withholding tax
Income Payment made by top
withholding agents to their
WE local/resident suppliers of goods other 1% WI158 WC158
than those covered by other rates of
withholding tax
Income Payment made by top
withholding agents to their
WE local/resident suppliers of services 2% WI160 WC160
other than those covered by other rates
of withholding tax
Commissions, rebates, discounts and
other similar considerations
paid/granted to independent and/or
WE
exclusive sales representatives and
marketing agents and sub-agents of
companies, including multi-level
marketing companies
- if the gross income for the current
5% WI515 WC515
year did not exceed P3M
- if the gross income is more than
P3M or VAT registered regardless of 10% WI516 WC516
amount
Gross payments to embalmers by
WE 1% WI530
funeral parlors
Payments made by pre-need companies
WE 1% WI535 WC535
to funeral parlors
WE Tolling fees paid to refineries 5% WI540 WC540
Income payments made to suppliers of
agricultural supplier products in excess
WE 1% WI610 WC610
of cumulative amount of P300,000
within the same taxable year
Income payments on purchases of
minerals, mineral products and quarry
resources, such as but not limited to
WE silver, gold, granite, gravel, sand, 5% WI630 WC630
boulders and other mineral products
except purchases by Bangko Sentral ng
Pilipinas
Income payments on purchases of
minerals, mineral products and quarry
resources by Bangko Sentral ng
WE 1% WI632 WC632
Pilipinas ((BSP) from gold
miners/suppliers under PD 1899, as
amended by RA No. 7076
On gross amount of refund given by
WE MERALCO to customers with active 15% WI650 WC650
contracts as classified by MERALCO
On gross amount of refund given by
MERALCO to customers with
WE 15% WI651 WC651
terminated contracts as classified by
MERALCO
On gross amount of interest on the
refund of meter deposits whether paid
WE directly to the customers or applied 10% WI660 WC660
against customer's billings of
Residential and General Service
customers whose monthly electricity
consumption exceeds 200 kwh as
classified by MERALCO
On gross amount of interest on the
refund of meter deposits whether paid
directly to the customers or applied
against customer's billings of
WE 10% WI661 WC661
Non-Residential customers whose
monthly electricity consumption
exceeds 200 kwh as classified by
MERALCO
On gross amount of interest on the refund
of meter deposits whether paid directly to
the customers or applied against
customer's billings of Residential and
WE 10% WI662 WC662
General Service customers whose
monthly electricity consumption exceeds
200 kwh as classified by other by other
electric Distribution Utilities (DU)
On gross amount of interest on the refund
of meter deposits whether paid directly to
the customers or applied against
customer's billings of Non-Residential
WE 10% WI663 WC663
customers whose monthly electricity
consumption exceeds 200 kwh as
classified by other electric Distribution
Utilities (DU)
Income payments made by political
parties and candidates of local and
national elections on all their purchases of
goods and services relkated to campaign
expenditures, and income payments made
WE 5% WI680 WC680
by individuals or juridical persons for
their purchases of goods and services
intented to be given as campaign
contribution to political parties and
candidates
Income payments received by Real Estate
WE 1% WC690
Investment Trust (REIT)
WE Interest income denied from any other 15% WI710 WC710
debt instruments not within the coverage
of deposit substitutes and Revenue
Regulations 14-2012
Income payments on locally produced
WE 1% WI720 WC720
raw sugar