Restrictions/Limitations on the use of BIR's Withholding Tax Calculator

  • The application is not downloadable.

  • The application is simply an automated computation of the withholding tax due based only on the information entered into by the user in the applicable boxes. Accordingly, the withholding tax due computed by the calculator cannot be used as basis of complaints of employees against their employers.

  • No validation process is being performed on the following information:

    • Basic Salary/Statutory Minimum Wage Earner (whether or not the basic salary is more than or less than the statutory minimum wage in the National Capital Region or in other regions)

    • De Minimis Benefits (whether or not the total de minimis benefits received by the employee is more than or less than the total threshold)

  • The Cumulative Average Method in computing withholding taxes (where the total supplementary compensation is equal or greater than the total regular compensation) cannot be accommodated in the calculator.

To access Withholding Tax Calculator click here.

To estimate the impact of the TRAIN Law on your compensation income, click here.

For inquiries or suggestions on the Withholding Tax Calculator, you may e-mail