Revised Withholding Tax Table on Compensation Pursuant to the Amendments to the NIRC of 1997 as Introduced by RA No. 10963

December 28, 2017 REVENUE MEMORANDUM CIRCULAR NO. 105-17 SUBJECT : 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" TO : All Internal Revenue Officers and Others Concerned 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 in ensured. Thus, for the information and guidance of all concerned, beginning January 1, 2018, every employer making compensation payments to their respective employees shall deduct 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 others 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 DAILY 1 2 3 4 5 6 Compensation Level (CL) 685 and below 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 Level (CL) 4,808 and below 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 Level (CL) 10,417 and below 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% over CL 100,416.67 + 35% over CL MONTHLY 1 2 3 4 5 6 Compensation Level (CL) 20,833 and below 20,833 33,333 66,667 166,667 666,667 Prescribed Minimum Withholding Tax 0.0 0.00 + 20% over CL 2,500.00 + 25% over CL 10,833.33 + 30% over CL 40,833.33 + 32% over CL 200,833.33 + 35% over CL