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mybizmate Tools · Reference · Rate Table

Withholding Tax Table 2026The prescribed compensation table, monthly and semi monthly

The two pay periods most payrolls use, from the prescribed table in effect since January 2023. Taxable compensation means pay after mandatory contributions and exempt benefits.

Last reviewed · Aug 2026Effective January 2023 · verify latest regulations

Monthly

Taxable compensation (PHP)Withholding tax
20,833 and belowNone
20,833 to 33,33215% of the excess over 20,833
33,333 to 66,6661,875.00 + 20% of the excess over 33,333
66,667 to 166,6668,541.80 + 25% of the excess over 66,667
166,667 to 666,66633,541.80 + 30% of the excess over 166,667
Above 666,666183,541.80 + 35% of the excess over 666,667

Semi monthly

Taxable compensation (PHP)Withholding tax
10,417 and belowNone
10,417 to 16,66615% of the excess over 10,417
16,667 to 33,332937.50 + 20% of the excess over 16,667
33,333 to 83,3324,270.70 + 25% of the excess over 33,333
83,333 to 333,33216,770.70 + 30% of the excess over 83,333
Above 333,33291,770.70 + 35% of the excess over 333,333

Figures per the prescribed table effective January 2023; confirm against the latest revenue regulations before payroll use. Weekly and daily tables exist for those pay frequencies.

Reading It

How the table connects to the annual schedule

Each row is the annual TRAIN bracket divided into the pay period, so steady pay withheld by this table lands on the annual tax. The calculator applies these rows and shows its lines.

Related

The table, wired into payroll.

mybizmate applies the current withholding table to every payslip and rolls the month into the 1601C.