Scribd
Upload
153 views35 pages

Withholding Tax Rates

The document outlines expanded withholding tax rates applied to various types of income in the Philippines. It provides the withholding tax rates for professionals like CPAs, lawyers, and entertainers based on their gross income for the current year, as well as rates for rentals, contractors, directors' fees, and other income categories. Rates range from 1% to 32% depending on the income type and amount.

Uploaded by

Zonia Mae Cuidno
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
153 views35 pages

Withholding Tax Rates

The document outlines expanded withholding tax rates applied to various types of income in the Philippines. It provides the withholding tax rates for professionals like CPAs, lawyers, and entertainers based on their gross income for the current year, as well as rates for rentals, contractors, directors' fees, and other income categories. Rates range from 1% to 32% depending on the income type and amount.

Uploaded by

Zonia Mae Cuidno
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 35

EXPANDED

WITHHOLDING
TAX RATES

I. WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES
(EXPANDED)

BIR Form 1601 - E

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON : PROFESSIONALS

RATE

CPAs , Lawyers, Engineers, etc./ or


Talent Fees paid to juridical person
If the current years gross income
is P720,000 and below
If the current years gross income
exceeds P720,000

10%
15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT on :

RATE

PROFESSIONAL ENTERTAINERS
If the current years gross
10%
income is P720,000 and below
If the current years gross
15%
income exceeds P720,000

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT on :

RATE

PROFESSIONAL ATHLETES
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000

10%
15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT on :

RATE

Movie, Stage, Radio, Television


and Musical Directors
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000

10%

15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

RATE
EWT on :
Management & Technical Consultants

If the current years gross


income is P720,000 and below

10%

If the current years gross


income exceeds P720,000

15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT

RATE

Business and Bookkeeping


Agents and Agencies
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000

10%
15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT Insurance Agents and
Insurance Adjusters

If the current years gross


income is P720,000 and below
If the current years gross
income exceeds P720,000

RATE

10%
15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT Other recipient of


talent fees

RATE

If the current years gross


income is P720,000 and below
If the current years gross
income exceeds P720,000

10%
15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT Fees of directors who are


not employees of the company

RATE

If the current years gross income is


P720,000 and below
If the current years gross income
exceeds P720,000

10%
15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT Rentals:

RATE

Real/personal properties,
poles, satellites &
transmission facilities,
billboards

5%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT on:
Cinematographic film
rentals

RATE

5%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT on :
Prime contractors /
sub-contractors

RATE

2%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT on :
Income distribution
to beneficiaries of
estates and trusts

RATE

15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT on :
Gross commission or service
fees of customs, insurance,
stocks, real estate,
immigration & commercial
brokers and fees of agents of
professional entertainers

RATE

10%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Payments to medical practitioners by a duly


registered professional partnership
If the current years income payments
for the medical practitioner is
10%
P720,000 and below
If the current years income payments
for the medical practitioner
15%
exceed P720,000

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :

RATE

Payments for medical /dental/veterinary services thru


hospitals/clinics, health maintenance organizations
including direct payments to service providers
If the current years income payments for
the medical/dental/veterinary services is
10%
P720,000 and below
If the current years income payments for
the medical/dental/veterinary services is
15%
exceed P720,000

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Payment by the general professional partnership


(GPP) to its partners

If the current years income payments


for the partner is P720,000 and below

10%

If the current years income payments


for the partner is exceed P720,000

15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :
Payments made by credit card
companies

RATE

1% of
1/2

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Income payments made by the


government to its
local/resident suppliers of
GOODS

1%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Income payments made by the


government to its
local/resident suppliers of
SERVICES

2%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :
Income payments made by top
10,000 private corporations to
their local/resident supplier of
goods

RATE

1%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :
Income payments made by top
10,000 private corporations to
their local/resident supplier of
services

RATE

2%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :
Additional payments to
government personnel from
importers, shipping and airline
companies or their agents for
overtime services

RATE

15%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :
Commission, rebates, discounts and
other similar considerations
paid/granted to independent and
exclusive distributors,
medical/technical and sales
representatives and marketing agents
and sub-agents of multi-level
marketing companies

RATE

10%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Gross payments to embalmers


by funeral companies

1%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Payments made by pre-need


companies to funeral parlors

1%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Tolling fee paid to refineries

5%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

RATE

Income payments made to


suppliers of agricultural
products

1%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

Income payments on purchases


of mineral, mineral products &
quarry resources

RATE

10%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

Income payments on purchases


of gold by Bangko Sentral ng
Pilipinas (BSP) from gold
miners/suppliers under PD
1899, as amended by RA No.
7076

RATE

10%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

Gross amount of refund given


by MERALCO to customers with
active contracts as classified
by MERALCO

RATE

25%

WITHHOLDING TAX RATES ON


CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E

EWT ON :

Gross amount of refund given


by MERALCO to customers with
terminated contracts as
classified by MERALCO

RATE

32%

THANK YOU!
TO GOD BE ALL THE GLORY!

Presented by:
JONAS DP. AMORA
Regional Director, RR7 QC

You might also like