BIR Withholding Tax Table for the Year 2023 Onward

Republic Act (RA) 10963 Tax Reform for Acceleration and Inclusion, also known as TRAIN Law, has amended Section 24 of the National Internal Revenue Code (NIRC) which pertains to the Income Tax Rate for Individual.
The act stated two schedule of new income tax rate as follows:
a) Effective January 1, 2018 to December 31, 2022
b) Effective January 1, 2023 and onward
Under Revenue Regulation (RR) 11-2018 Annex E, the new schedule of withholding tax on compensation effective January 1, 2023 and onward is as shown below.

Withholding Tax Table for 2023 Onward

Payroll Frequency	Bracket/Column	From	To	Fix Tax	Tax Rate on Excess
Daily	1	0	685	0	0
	2	685	1,095	0	15%
	3	1096	2191	61.65	20%
	4	2,192	5,478	280.85	25%
	5	5,479	21,917	1,102.6	30%
	6	21,918	and above	6,034.3	35%
Weekly	1	0	4,808	0	0
	2	4,808	7,691	0	15%
	3	7,692	15,384	432.6	20%
	4	15,385	38,461	1,971.2	25%
	5	38,462	153,845	7,740.45	30%
	6	153,846	and above	42,355.65	35%
Semi-monthly	1	0	10,417	0	0
	2	10,417	16,666	0	15%
	3	16,667	33,332	937.5	20%
	4	33,333	83,332	4,270.7	25%
	5	83,333	333,332	16,770.7	30%
	6	333,333	and above	91,770.7	35%
Monthly	1	0	20,833	0	0
	2	20,833	33,332	0	15%
	3	33,333	66,666	1,875	20%
	4	66,667	166,666	8,541.8	25%
	5	166,667	666,666	33,541.8	30%
	6	666,667	and above	183,541.8	35%

Annual Income Tax Table for 2023 Onward

Bracket	From	To	Fix Tax	Rate on Excess
1	0	250,000	0	0
2	250,000	400,000	0	15%
3	400,000	800,000	22,500	20%
4	800,000	2,000,000	102,500	25%
5	2,000,000	8,000,000	402,500	30%
6	8,000,000	and above	2,202,500	35%

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