2026 rate tables
BIR withholding tax table 2026.
The monthly, semi-monthly and annual tax brackets on compensation, and how to work out the tax on a salary.
In one paragraph
The short answer.
In 2026 withholding tax on compensation follows the TRAIN law table in force since 1 January 2023: no tax on monthly taxable pay of ₱20,833.00 or less, then 15% of the excess, rising to 35% above ₱666,667.00 a month. Taxable pay is the salary less the employee's SSS, PhilHealth and Pag-IBIG contributions; a minimum wage earner pays none.
Source: BIR Revenue Regulations No. 11-2018, and RA 10963 (TRAIN), tables from 2023. Checked by Tekhx on 8 November 2026.
| Monthly taxable pay | Withholding tax |
|---|---|
| ₱20,833 and below | ₱0, no tax |
| Over ₱20,833 up to ₱33,333 | 15% of the excess over ₱20,833 |
| Over ₱33,333 up to ₱66,667 | ₱1,875.00 + 20% of the excess over ₱33,333 |
| Over ₱66,667 up to ₱166,667 | ₱8,541.80 + 25% of the excess over ₱66,667 |
| Over ₱166,667 up to ₱666,667 | ₱33,541.80 + 30% of the excess over ₱166,667 |
| Over ₱666,667 | ₱183,541.80 + 35% of the excess over ₱666,667 |
| Semi-monthly taxable pay | Withholding tax |
|---|---|
| ₱10,417 and below | ₱0, no tax |
| Over ₱10,417 up to ₱16,667 | 15% of the excess over ₱10,417 |
| Over ₱16,667 up to ₱33,333 | ₱937.50 + 20% of the excess over ₱16,667 |
| Over ₱33,333 up to ₱83,333 | ₱4,270.70 + 25% of the excess over ₱33,333 |
| Over ₱83,333 up to ₱333,333 | ₱16,770.70 + 30% of the excess over ₱83,333 |
| Over ₱333,333 | ₱91,770.70 + 35% of the excess over ₱333,333 |
| Annual taxable income | Income tax |
|---|---|
| ₱250,000 and below | ₱0, no tax |
| Over ₱250,000 up to ₱400,000 | 15% of the excess over ₱250,000 |
| Over ₱400,000 up to ₱800,000 | ₱22,500.00 + 20% of the excess over ₱400,000 |
| Over ₱800,000 up to ₱2,000,000 | ₱102,500.00 + 25% of the excess over ₱800,000 |
| Over ₱2,000,000 up to ₱8,000,000 | ₱402,500.00 + 30% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500.00 + 35% of the excess over ₱8,000,000 |
Free calculator
Work it out for one salary.
Type a salary and get the SSS, PhilHealth, Pag-IBIG and withholding tax for the employee and the employer, with every step shown.
Questions
Asked and answered.
How do I compute withholding tax on a salary?
Subtract the employee's SSS, PhilHealth and Pag-IBIG from the monthly salary, find the bracket of what is left, and apply it: the fixed amount plus the rate on the excess over the bracket's floor.
Is the 2026 withholding tax table the same as 2025?
Yes. The table that took effect on 1 January 2023 under the TRAIN law is still the one in force.
Who is exempt from withholding tax?
Minimum wage earners, on their statutory minimum wage and the holiday, overtime, night shift and hazard pay on it, and anyone whose taxable pay is within the zero bracket.