BIR Withholding Tax Calculator
TRAIN Law, computed live.
Annual income tax estimator using the 2023-onwards graduated brackets. Tells you the headline annual number for any salary level — and what shows up in your monthly withholding.
Annual withholding tax estimator
TRAIN Law graduated brackets (2023 onwards). Estimates your annual income tax and average monthly withholding. Not a substitute for the BIR 2316 reconciliation done in payroll.
Cash basic only — excludes OT, holiday pay, allowances
First ₱90,000 is tax-exempt under TRAIN; excess is taxable
SSS + PhilHealth + Pag-IBIG combined. Deducted from taxable income.
Taxable allowances on top of basic (e.g., RATA in excess of de-minimis)
20% bracket (₱400,000–₱800,000)
Annual income tax due
≈ ₱4,908 withheld per month · 9.1% effective rate
- Tax-exempt bonus portion
- ₱50,000 (₱90K TRAIN ceiling)
- Taxable bonus excess
- ₱0
- Annual take-home (gross − statutory − tax)
- ₱573,100
Sources. RA 10963 (TRAIN Law), RA 11534 (CREATE Law — kept individual brackets unchanged), Revenue Regulations 8-2018 and successors. Brackets shown are the 2023-onwards rates.
What this doesn't model. Multiple employers in the same year, mid-year resignation true-up, supplemental income (commissions at supplemental rate), de-minimis benefits beyond what's already in basic, substituted-filing eligibility. For those, run the BIR 2316 reconciliation in payroll.
Want the full guide? Read the BIR Form 2316 walkthrough — what it is, how it's computed, the common reconciliation issues, and when to expect a refund or top-up.
Need this for your whole workforce?
Steer Workforce runs the full BIR 2316 reconciliation — per employee, month by month, with the year-end true-up. Generates the form PDFs straight from payroll history.
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