Expanded Withholding Tax Table

Income Payment
Professional fees, talent fees, etc., for services rendered by individuals
Those individually engaged in the practice of professions or callings
Professional entertainers
Professional athletes
All directors and producers involved in movies, stage, radio, television and musical productions
Insurance agents and insurance adjusters
Management and technical consultants
Bookkeeping agents and agencies
Other recipients of talent fees
Fees of directors who are not employees

Professional fees, talent fees, etc., for services of taxable juridical persons (same kinds as above):
Rentals
Rentals of Real properties
Rentals of Personal properties
Rentals of Poles, satellites and transmission facilities
Rentals of Billboards
Cinematographic film rentals and other payments
Income payments to certain contractors whether individual or corporate
General engineering contractors
General Building contractors
Specialty Contractors
Other contractors
Income distribution to the beneficiaries of estates and trusts
Income payments to certain brokers and agents (gross commissions of customs, insurance, stock,
immigration and commercial brokers, fees of agents of professional entertainers and real estate
service practitioners (RESPs), (i.e., real estate consultants, real estate appraisers and real estate
brokers) who failed or did not take up the licensure examination)
Income payments to partners of general professional partnerships
Professional fees paid to medical practitioners by hospitals and clinics or paid directly to the medical
practitioners by health maintenance organizations (HMOs) and/or similar establishments
Gross selling price or total amount of consideration or its equivalent paid to the seller/owner for the
sale, exchange or transfer of real property classified as ordinary asset
Where the seller/transferor is exempt from
creditable withholding tax in accordance with
Sec. 2.57.5 of these regulations
Upon the following values of real property, where the seller/transferor is habitually engaged in
the real estate business:
With a selling price of Five Hundred Thousand Pesos
(P500,000.00) or less 1.5%
With a selling price of more than Five Hundred
Thousand Pesos (P500,000.00) but not more than
Two Million Pesos (P2,000,000.00)
With a selling price of more than Two Million Pesos
(P2,000,000.00)
Where the seller/transferor is not habitually engaged
in the real estate business
Additional income payments to government personnel from importers, shipping and airline companies,
or their agents

Certain income payments made by credit card companies - On one-half (1/2) of the gross amounts
paid by any credit card company in the Philippines to any business entity, whether natural or juridical
person, representing the sales of goods/services made by the aforesaid business entity to cardholders
Income payments made by the top twenty thousand (20,000) private corporations to their
local/resident supplier of goods and local/resident supplier of services other than those covered by
other rates of withholding tax
Supplier of goods
Supplier of services

Income Payment
Income payments made by the government to its local/resident supplier of goods and local/resident
supplier of services other than those covered by other rates of withholding tax.
Supplier of goods
Supplier of services
Commissions of independent and/or exclusive sales representatives, and marketing agents of
companies
Tolling fees paid to refineries
Payments made by pre-need companies to funeral parlors
Payments made to embalmers
Income payments made to suppliers of agricultural products
Income payments on purchases of minerals, mineral products and quarry resources as defined and
discussed in Section 151 of the Code
Interest income on the refund paid either through direct payment or application against customers'
billings by other electric Distribution Utilities (DUs):
Residential and General Service customers whose monthly electricity consumption exceeds 200
kwh as classified by the concerned DU
Non-Residential
Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident
suppliers of goods and local/resident suppliers of services other than those covered by other rates of
withholding tax
Supplier of goods
Supplier of services
Income payments made by political parties and candidates of local and national elections of all their
purchase of goods and services
Interest income derived from any other debt instruments not within the coverage of 'deposit
substitutes'
Income payments to Real Estate Investment Trust (REIT)
Income payments on sugar

Fifteen percent (15%), if the gross income for the current year exceeds P720,000; and Ten percent (10%), if otherwi

**
Fifteen percent (15%), if the income payments to the partner for the current year exceeds P720,000; and Ten percen
otherwise

*** Fifteen percent (15%), if the income payments to the medical practitioner for the current year exceeds P720,000; an
(10%), if otherwise

EWT Rate
Fifteen percent (15%) or Ten
percent (10%) *

Fifteen percent (15%) or Ten

percent (10%) *
Five
Five
Five
Five
Five

percent
percent
percent
percent
percent

(5%)
(5%)
(5%)
(5%)
(5%)

Two percent (2%)

Two percent (2%)
Two percent (2%)
Two percent (2%)
Fifteen percent (15%)
Ten percent (10%)

Fifteen percent (15%) or Ten

percent (10%) **
Fifteen percent (15%) or Ten
percent (10%) ***

Exempt

1.5%
3.0%

5.0%
6.0%
Fifteen percent (15%)

One percent (1%)

One percent (1%)

Two percent (2%)

EWT Rate

One percent (1%)

Two percent (2%)
Ten percent (10%)
Five percent (5%)
One percent (1%)
One percent (1%)
One percent (1%)
Five percent (5%)

Ten percent (10%)

Twenty percent (20%)

One percent (1%)

Two percent (2%)
Five percent (5%)
Twenty Percent (20%)
One percent (1%)
One percent (1%)

Ten percent (10%), if otherwise

eds P720,000; and Ten percent (10%), if

nt year exceeds P720,000; and Ten percent