Withholding Tax Table 2009 (CURRENT)
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Source: BIR Revenue Regulations No. 10-2008, July 08, 2008
Effective: January 1, 2009
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Mode
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Tax Code
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| Regular Pay
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Supplementary Pay
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| WEEKLY |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
| Bracket WTAX |
0.00 |
0.00 |
9.62 |
48.08 |
163.46 |
432.69 |
961.54 |
2,403.85 |
| Status |
Exemption |
+0% over |
+5% over |
+10% over |
+15% over |
+20% over |
+25% over |
+30% over |
+32% over |
| A. Table for employees without qualified dependent |
| 1. Z |
0 |
0 |
0 |
192 |
577 |
1,346 |
2,692 |
4,808 |
9,615 |
| 2. S |
0 |
0 |
962 |
1,154 |
1,538 |
2,308 |
3,654 |
5,769 |
10,577 |
| 2. ME |
0 |
0 |
962 |
1,154 |
1,538 |
2,308 |
3,654 |
5,769 |
10,577 |
| B. Table for single/married employee with dependent child(ren) |
| 1. S1 |
0 |
0 |
1,442 |
1,635 |
2,019 |
2,788 |
4,135 |
6,250 |
11,058 |
| 2. S2 |
0 |
0 |
1,923 |
2,115 |
2,500 |
3,269 |
4,615 |
6,731 |
11,538 |
| 3. S3 |
0 |
0 |
2,404 |
2,596 |
2,981 |
3,750 |
5,096 |
7,212 |
12,019 |
| 4. S4 |
0 |
0 |
2,885 |
3,077 |
3,462 |
4,231 |
5,577 |
7,692 |
12,500 |
| 1. ME1 |
0 |
0 |
1,442 |
1,635 |
2,019 |
2,788 |
4,135 |
6,250 |
11,058 |
| 2. ME2 |
0 |
0 |
1,923 |
2,115 |
2,500 |
3,269 |
4,615 |
6,731 |
11,538 |
| 3. ME3 |
0 |
0 |
2,404 |
2,596 |
2,981 |
3,750 |
5,096 |
7,212 |
12,019 |
| 4. ME4 |
0 |
0 |
2,885 |
3,077 |
3,462 |
4,231 |
5,577 |
7,692 |
12,500 |
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