Expanded Withholding Tax CalculatorRent, professional fees, contractors: what to withhold before you pay

Pick the payment type, enter the amount net of VAT, and get the EWT to withhold plus the cash to release. Common rates only; unusual payments deserve the full ATC list and your accountant.

EWT is the payor's obligation: you withhold before you pay, remit it, and certify it on Form 2307. The payee credits that certificate against their own income tax, which is why a missing 2307 hurts them and a missed withholding hurts you.

Rates above cover the common cases. The full alphanumeric tax code list carries more categories and conditions; verify unusual payments against the current regulations.

Remit monthly, return quarterly

Remit through 0619E in the first two months of a quarter, file 1601EQ for the quarter, and summarize the year on 1604E with the alphalist. The deadline page holds the dates.

Questions people actually search

Kanino ako dapat mag issue ng 2307?

To every payee you withheld from, each quarter, so they can credit the tax against their own income tax.

Is the EWT base VAT inclusive?

No. Expanded withholding is computed on the amount net of VAT.

What if I forget to withhold?

The expense risks disallowance as a deduction, on top of the withholding assessment. Withholding is the payor's duty, not the payee's.

Related