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(NAR) VOL. 29 NO. 1/ JANUARY - MARCH 18

[ REVENUE MEMORANDUM CIRCULAR NO. 105-2017, January 15, 2018 ]

REVISED WITHHOLDING TAX TABLE ON COMPENSATION PURSUANT TO THE AMENDMENTS TO THE NATIONAL INTERNAL REVENUE CODE OF 1997 AS INTRODUCED BY REPUBLIC ACT NO. 10963, OTHERWISE KNOWN AS THE “TAX REFORM FOR ACCELERATION AND INCLUSION (TRAIN) LAW”



Adopted: 28 December 2017
Date Filed: 15 January 2018

With the forthcoming effectivity of Republic Act No. 10963, otherwise known as the “Tax Reform for Acceleration  and Inclusion (TRAIN) Law” on January 1, 2018,  it  is  imperative  that  a  smooth  transition  as  to  withholding  tax  rates  is ensured.  Thus,  for  the  information  and  guidance  of  all  concerned,  beginning January  1,  2018,  every  employer  making  compensation   payments   to  their respective employees shall conduct and withhold from such compensation  a tax determined  in  accordance  with  the  Revised  Withholding  Tax  Table  attached herein as ANNEX “A”.

All  internal  revenue  officials,  employees  and  other  concerned  are  hereby enjoined to give this Circular as wide a publicity as possible.

(SGD) CAESAR R. DULAY
Commissioner  of Internal Revenue

Annex “A”

Revised Withholding Tax Table

Effective January 1, 2018 to December 31, 2022

DA I LY

1

2

3

4

5

6

Compensation Leve l (CL)

68 5 and bel ow

685

1 , 096

2 , 192

5 , 479

21 , 918

Prescribed Minimum Withholding Tax

 

0 . 00

0 . 00 + 20 % over CL

82 . 19 +
25 % over
CL

356 . 16 +
30 % over
CL

1 , 342. 47
+ 32%
over CL

6 , 602. 74 +
35 % over
CL

WEEKLY

1

2

3

4

5

6

Compensation Leve l (CL)

4 , 808 and bel ow

4 , 808

7 , 692

15 , 385

38 , 462

153 , 846

Prescribed Minimum Withholding Tax

0 . 00

0 . 00 +
20 % over
CL

576 . 92 +
25 % over
CL

2 , 500. 00
+ 30%
over CL

9 , 423. 08
+ 32%
over CL

46 , 346. 15 +
35 % over
CL

SEMI- MONTHLY

1

2

3

4

5

6

Compensation Leve l (CL)

10 , 417 and bel ow

10 , 417

16 , 667

33 , 333

83 , 333

333 , 333

Prescribed Minimum Withholding Tax

0 . 00

0 . 00 +
20 % over
CL

1 , 250. 00
+ 25%
over CL

5 , 416. 67
+ 30%
over CL

20 , 416. 67
+ 32%
ove r CL

100 , 416. 67
+ 35% over
CL

MONTHLY

1

2

3

4

5

6

Compensation Leve l (CL)

20 , 833
and below

20 , 833

33 , 333

66 , 667

166 , 667

666 , 667

Prescribed Minimum Withholding Tax

0 . 00

0 .0 + 20%
over CL

2 , 500. 00 + 25%
over CL

10 , 833. 33
+ 30%
ove r CL

40 , 833. 33
+ 32%
over CL

200 , 833. 33
+ 35% over
CL

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