Withholding Tax Calculator 2026 (TRAIN Law)
Result
Withholding tax per payday
₱ 1,007.55
Tables: 2026
| Gross annual income | ₱ 390,000.00 |
|---|---|
| SSS employee share (year) | − ₱ 18,000.00 |
| PhilHealth employee share (year) | − ₱ 9,000.00 |
| Pag-IBIG employee share (year) | − ₱ 2,400.00 |
| Non-taxable allowances (year) | ₱ 0.00 |
| Tax-free part of bonuses | − ₱ 30,000.00 |
| Annual taxable income | ₱ 330,600.00 |
| Annual income tax (effective rate 3.1%) | ₱ 12,090.00 |
| Taxable income per payday | ₱ 27,550.00 |
| Withholding tax per payday | ₱ 1,007.55 |
Notes
- In December your employer compares the tax withheld during the year with the annual tax and adjusts the last payroll (annualization).
How this was computed
Monthly taxable income = basic salary + taxable allowances − employee SSS, PhilHealth and Pag-IBIG shares. Annual taxable income = monthly taxable income × 12 + bonuses above ₱ 90,000 (13th month pay and other benefits are tax-free up to that amount). The tax per payday uses the BIR withholding table for your pay frequency (12 paydays a year), in force since 2023. Effective rate on gross income: 3.1%. Tables: 2026.
Estimate only. Not legal, tax, or financial advice.