Revised Withholding Tax Table Effective January 1, 2018 To December 31, 2022 Daily 1 2 3 4 5 6

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
0.00 +30% over +32% over +35% 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
0.00 +30% over +32% over +35% over
P33,333 P83,333 P333,333
P10,417 P16,667
MONTHLY 1 2 3 4 5 6
P20,833 P20,833
and -
below P33,332
0.00 P2,500.00
P10,833.33 P40,833.33 P200,833.33
0.00 +30% over +32% over +35% 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
0.00 +25% over +30% over +35% 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
0.00 +25% over +30% over +35% over
p15,385 P38,462 P153,846
P4,808 p7,692
SEMI-MONTHL
1 2 3 4 5 6
Y
P10,417 P10,417
and -
below P16,666
0.00 P1,250.00
P5,416.67 P20,416.67 P100,416.67
0.00 +25% over +30% over +35% over
P33,333 P83,333 P333,333
P10,417 P16,667
MONTHLY 1 2 3 4 5 6
P20,833 P20,833
and -
below P33,332
0.00 P2,500.00
P10,833.33 P40,833.33 P200,833.33
0.00 +25% over +30% over +35% 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

5% WI020

10% WI021
VAT registered regardless of amount
Professional entertainer such as, but

WE not limited to actors and actresses,
singers, lyricist, composers, emcees

10% WC020
Professional athletes including

WE basketball players, pelotaris and
jockeys

5% WI030

10% WI031
Professional athletes including

WE
basketball players, pelotaris and
jockeys

10% WC030
All directors and producers involved in

WE movies, stage, television and musical
productions

5% WI040

10% WI041
All directors and producers involved in

WE movies, stage, television and musical
productions

10% WC040
WE Management and technical consultants

5% WI050

10% WI051
WE Management and technical consultants

10% WC050
Business and Bookkeeping agents and

WE
agencies

5% WI060

10% WI061
Business and Bookkeeping agents and

WE
agencies

10% WC060
Insurance agents and insurance

WE
adjusters
5% WI070

10% WI071
Insurance agents and insurance

WE
adjusters

10% WC070
WE Other Recipients of Talent Fees

5% WI080

10% WI081
WE Other Recipients of Talent Fees

10% WC080
Fees of Director who are not employees

WE
of the company

5% WI090

10% WI091
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

5% WI139

10% WI140
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

10% WC139
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

10% WI150
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
10% WC151
Payment by the General Professional

WE
Partnership (GPPs) to its partners

10% WI152
- 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

5% WI515 WC515
- 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

Revised Withholding Tax Table Effective January 1, 2018 To December 31, 2022 Daily 1 2 3 4 5 6

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Revised Withholding Tax Table Effective January 1, 2018 To December 31, 2022 Daily 1 2 3 4 5 6

Hochgeladen von

Copyright:

Verfügbare Formate

WITHHOLDING TAX TABLE

REVISED WITHHOLDING TAX TABLE

Effective January 1, 2018 to December 31, 2022

REVISED WITHHOLDING TAX TABLE

EXPANDED WITHHOLDING TAX

The Withholding of Creditable Tax at Source or simply called Expanded Withholding

TAX TYPE TAX ATC

Professional fees (Lawyers, CPA's,

- if the gross income for the current

- if gross income is more than 3M or

Professional fees (Lawyers, CPA's,

- if gross income for the current year

- if gross income exceeds P720,000 15% WC011

Professional entertainer such as, but

- if the gross income for the current

- if gross income is more than 3M or

Professional entertainer such as, but

- if gross income for the current year

- if gross income exceeds P720,000 15% WC021

Professional athletes including

- if the gross income for the current

- if gross income is more than 3M or

Professional athletes including

- if gross income for the current year

- if gross income exceeds P720,000 15% WC031

All directors and producers involved in

- if the gross income for the current

- if gross income is more than 3M or

All directors and producers involved in

- if gross income for the current year

- if gross income exceeds P720,000 15% WC041

WE Management and technical consultants

- if the gross income for the current

- if gross income is more than 3M or

WE Management and technical consultants

- if gross income for the current year

- if gross income exceeds P720,000 15% WC051

Business and Bookkeeping agents and

- if the gross income for the current

- if gross income is more than 3M or

Business and Bookkeeping agents and

- if gross income for the current year

- if gross income exceeds P720,000 15% WC061

Insurance agents and insurance

- if gross income is more than 3M or

Insurance agents and insurance

- if gross income for the current year

- if gross income exceeds P720,000 15% WC071

WE Other Recipients of Talent Fees

- if the gross income for the current

- if gross income is more than 3M or

WE Other Recipients of Talent Fees

- if gross income for the current year

- if gross income exceeds P720,000 15% WC081

Fees of Director who are not employees

- if the gross income for the current

- if gross income is more than 3M or

Rentals Oon gross rental or lease for

Cinemathographic film rentals and

Income payments to certain

WE Income distribution to the beneficiaries 15% WI130

Gross Commission of service fees of

- if the gross income for the current