Withholding Tax Table 2026 Philippines: Tax by Monthly Salary
Your employer withholds income tax from every payslip using the BIR monthly withholding tax table. Below: the official table, then the actual tax on common salaries after SSS, PhilHealth and Pag-IBIG. For example, a ₱50,000 salary has about ₱4,568 withheld a month.
Uses the BIR graduated rates for 2023 onward (TRAIN law). Estimates for private employees with no other income.
BIR monthly withholding tax table (2026)
| Monthly taxable pay | Withholding tax |
|---|---|
| ₱0 – ₱20,832 | ₱0 |
| ₱20,833 – ₱33,332 | 15% of the excess over ₱20,833 |
| ₱33,333 – ₱66,666 | ₱1,875 + 20% of the excess over ₱33,333 |
| ₱66,667 – ₱166,666 | ₱8,542 + 25% of the excess over ₱66,667 |
| ₱166,667 – ₱666,666 | ₱33,542 + 30% of the excess over ₱166,667 |
| ₱666,667 and above | ₱183,542 + 35% of the excess over ₱666,667 |
Taxable pay = basic monthly salary minus your employee share of SSS, PhilHealth and Pag-IBIG. De minimis benefits and the first ₱90,000 of 13th month pay and bonuses a year are not taxed.
Withholding tax by monthly salary
| Monthly salary | SSS + PhilHealth + Pag-IBIG | Taxable pay | Tax / month | Take-home |
|---|---|---|---|---|
| ₱15,000 | ₱1,325 | ₱13,675 | ₱0 | ₱13,675 |
| ₱20,000 | ₱1,700 | ₱18,300 | ₱0 | ₱18,300 |
| ₱25,000 | ₱2,075 | ₱22,925 | ₱314 | ₱22,611 |
| ₱30,000 | ₱2,450 | ₱27,550 | ₱1,008 | ₱26,543 |
| ₱35,000 | ₱2,825 | ₱32,175 | ₱1,701 | ₱30,474 |
| ₱40,000 | ₱2,950 | ₱37,050 | ₱2,618 | ₱34,432 |
| ₱45,000 | ₱3,075 | ₱41,925 | ₱3,593 | ₱38,332 |
| ₱50,000 | ₱3,200 | ₱46,800 | ₱4,568 | ₱42,232 |
| ₱60,000 | ₱3,450 | ₱56,550 | ₱6,518 | ₱50,032 |
| ₱70,000 | ₱3,700 | ₱66,300 | ₱8,468 | ₱57,832 |
| ₱80,000 | ₱3,950 | ₱76,050 | ₱10,888 | ₱65,163 |
| ₱90,000 | ₱4,200 | ₱85,800 | ₱13,325 | ₱72,475 |
| ₱100,000 | ₱4,450 | ₱95,550 | ₱15,763 | ₱79,788 |
| ₱120,000 | ₱4,450 | ₱115,550 | ₱20,763 | ₱94,788 |
| ₱150,000 | ₱4,450 | ₱145,550 | ₱28,263 | ₱117,288 |
| ₱200,000 | ₱4,450 | ₱195,550 | ₱42,207 | ₱153,343 |
How to compute your withholding tax (example)
- Start with your monthly basic salary: ₱50,000.
- Subtract your SSS, PhilHealth and Pag-IBIG share: ₱50,000 − ₱3,200 = ₱46,800 taxable.
- Find the bracket: ₱33,333 – ₱66,666 → ₱1,875 + 20% of the excess over ₱33,333.
- Compute: ₱1,875 + 20% × (₱46,800 − ₱33,333) ≈ ₱4,568 a month.
Frequently asked questions
How much is the withholding tax on a ₱30,000 salary in the Philippines?
About ₱1,008 a month. After SSS, PhilHealth and Pag-IBIG (₱2,450), the taxable pay is about ₱27,550, which falls in the 15% bracket of the BIR table for the part above ₱20,833.
How much is the tax of a ₱50,000 salary?
About ₱4,568 a month (₱54,820 a year). Your taxable pay after contributions is about ₱46,800: ₱1,875 plus 20% of the excess over ₱33,333.
How much is the tax of a ₱70,000 salary?
About ₱8,468 a month. Taxable pay after contributions is about ₱66,300, which is in the 25% bracket (₱8,541.80 plus 25% of the excess over ₱66,667).
Who pays no withholding tax?
Employees whose taxable compensation is ₱20,833 a month or less (₱250,000 a year) pay no income tax. Minimum wage earners are also exempt on their statutory minimum wage, holiday pay, overtime and night differential.
Is the 13th month pay included in withholding tax?
Your 13th month pay and other benefits are tax-free up to ₱90,000 a year in total. Only the part above ₱90,000 is added to your taxable compensation.
How do I compute monthly withholding tax?
Subtract your employee share of SSS, PhilHealth and Pag-IBIG from your monthly basic pay to get taxable compensation, then apply the BIR monthly table: find your bracket, take its base tax, and add the bracket rate times the amount above the bracket floor.
Related
- Take-home pay & withholding tax calculator: your exact numbers.
- SSS, PhilHealth & Pag-IBIG table 2026: the deductions before tax.
- Freelancer tax calculator: self-employed? Compare 8% vs graduated.
- 13th month pay guide: the ₱90,000 tax-free rule.
Estimates only, not tax advice. Your payroll may differ due to allowances, taxable benefits, mid-year changes or year-end adjustment.
Create a free PesoPilot account to track your money, get your Financial Health Score, and see your next best money move — built for the Philippines.
Get free Filipino money guides by email
Practical PH money tips + rate updates, straight to your inbox. No spam, unsubscribe anytime.