tools.mybizmate.io / tables / ewt-rates-table
mybizmate Tools · Reference · Rate Table
EWT Rates TableThe common expanded withholding rates by payment type
The rates that cover most small business payments. The full alphanumeric tax code list runs longer; unusual payments deserve it, and your accountant.
| Payment type | Rate |
|---|---|
| Rent of real property | 5% |
| Professional fees · individual, gross within 3M with sworn declaration | 5% |
| Professional fees · individual, above 3M or VAT registered | 10% |
| Professional fees · non individual, gross within 720,000 | 10% |
| Professional fees · non individual, above 720,000 | 15% |
| Contractors and subcontractors | 2% |
| Goods · purchases by top withholding agents | 1% |
| Services · purchases by top withholding agents | 2% |
The base is the amount net of VAT. Verify unusual payment types against the full ATC list in the current regulations.
Using It
Withhold, remit, certify
The payor withholds at the rate above, remits on the 0619E and 1601EQ cycle, and certifies each payee on Form 2307. The calculator turns any row into pesos.
Related
Rates applied as you record the expense.
mybizmate carries the rate table so each purchase line withholds correctly and the 2307s write themselves.