EXPANDED WITHHOLDING Tax Rates

BIR FORM

TAX TYPE

DESCRIPTION

ATC

TAX RATES

MONTHLY REMITTANCE RETURN OF

CREDITABLE INCOME TAXES WITHHELD
(EXPANDED)

BIR FORM NO. 1601-E

1601-E/2307

WE

Professionals (lawyers, CPAs, engineers, etc.),

talent fees paid to individuals - If the current
years gross income is P720,000 and below

WI010

10%

1601-E/2307

WE

Professionals (lawyers, CPAs, engineers, etc.),

talent fees paid to individuals - If the current
years gross income exceeds P 720,000

WI011

15%

1601-E/2307

WE

Professionals/ talent fees paid to juridical persons

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

WC010

10%

1601-E/2307

WE

Professionals/ talent fees paid to juridical persons

- If the current years gross income exceeds P
720,000

WC011

15%

WE

Professional entertainers, such as, but not limited

to, actors and actresses, singers, lyricist,
composers, emcees - If the current years gross
income is P 720,000 and below

WI020

10%

1601-E/2307

WE

Professional entertainers, such as, but not limited

to, actors and actresses, singers, lyricist,
composers, emcees - If the current years gross
income exceeds P 720,000

WI021

15%

1601-E/2307

WE

Professional athletes, including basketball

players, pelotaris and jockeys - If the current
years gross income is P 720,000 and below

WI030

10%

601-E/2307

WE

Professional athletes including basketball players,

pelotaris and jockeys - If the current years gross
income exceeds P720,000

WI031

15%

1601-E/2307

WE

Movie, stage, radio, television and musical

directors and producers - If the current years
gross income is P720,000 and below

WI040

10%

1601-E/2307

WE

Movie, stage, radio, television and musical

directors and producers - If the current years
gross income exceeds P 720,000

WI041

15%

1601-E/2307

WE

Management and technical consultants paid to

individuals. If the current years gross income is P
720,000 and below

WI050

10%

1601-E/2307

WE

Management and technical consultants paid to

individuals - If the current years gross income
exceeds P 720,000

WI051

15%

1601-E/2307

WE

Management and technical consultants paid to

juridical person - If the current years gross
income is P 720,000 and below

WC050

10%

1601-E/2307

WE

Management and technical consultants paid to

juridical person - If the currents years gross
income exceeds P720,000

WC051

15%

1601-E/2307

WE

Business and bookkeeping agents and agencies

- If the current years gross income is P 720,000
and below

WI060

10%

1601-E/2307

WE

Business and bookkeeping agents and agencies

- If the current years gross income exceeds P
720,000

WI061

15%

1601-E/2307

WE

Insurance agents and insurance adjusters - If the

current years gross income is P 720,000 and
below

WI070

10%

1601-E/2307

WE

Insurance agents and insurance adjusters - If the

current years gross income exceeds P 720,000

WI071

15%

601-E/2307

WE

Other recipients of talent fees - If the current

years gross income is P 720,000 and below

WI080

10%

1601-E/2307

WE

Other recipients of talent fees - If the current

years gross income exceeds P 720,000

WI081

15%

1601-E/2307

WE

Fees of directors who are not employees of the

company - If the current years gross income is P
720,000 and below

WI090

10%

1601-E/2307

WE

Fees of directors who are not employees of the

company - If the current years gross income
exceeds P 720,000

WI091

15%

1601-E/2307

WE

Rentals- real/personal properties, poles, satellites

& transmission facilities, billboards - Individual

WI100

5%

1601-E/2307

WE

Rentals- real/personal properties, poles, satellites

& transmission facilities, billboards - Corporate

WC100

5%

1601-E/2307

WE

Cinematographic film rentals - Individual

WI110

5%

1601-E/2307

WE

Cinematographic film rentals - Corporate

WC110

5%

1601-E/2307

WE

Income payments to prime contractors/subcontractors - Individual

WI120

2%

1601-E/2307

WE

Income payments to prime contractors/subcontractors - Corporate

WC120

2%

1601-E/2307

WE

Income distribution to beneficiaries of estates and

trusts

WI130

15%

WE

Gross commission or service fees of custom,

insurance, stock, real estate, immigration and
commercial brokers & fees of agents of
professional entertainers - Individual

WI140

10%

1601-E/2307

WE

Gross commission or service fees of custom,

insurance, stock, real estate, immigration and
commercial brokers & fees of agents of
professional entertainers - Corporate

WC140

10%

1601-E/2307

WE

Payments to medical practitioners by a duly

WI141

10%

1601-E/2307

1601-E/2307

registered professional partnership for the

practice of the medical profession - If the currents
year's income payments to the medical
practitioner is P720,000 and below

WE

Payments to medical practitioners by a duly

registered professional partnership for the
practice of the medical profession - If the currents
year's income payments to the medical
practitioner exceeds P720,000

WI142

15%

WE

Payments for medical/dental/veterinary services

thru Hospitals/ Clinics/Health Maintenance
Organizations, including direct payments to
service providers - If the current year's income
payments for the medical/dental/veterinary
services exceeds P 720,000

WI150

15%

1601-E/2307

WE

Payments for medical/dental/veterinary services

thru Hospitals/ Clinics/Health Maintenance
Organizations, including direct payments to
service providers - If the current year's income
payments for the medical/dental/veterinary
services is P 720,000 and below

WI151

10%

1601-E/2307

WE

Payment by the general professional partnerships

GPP) to its partners - If the current year's income
payments to the partners is P 720,000 and below

WI152

10%

1601-E/2307

WE

Payment by the general professional partnerships

GPP) to its partners - If the current year's income
payments to the partners exceeds P 720,000

WI153

15%

1601-E/2307

WE

Payments made by credit card companies Individual

WI156

1% of 1/2

1601-E/2307

WE

Payments made by credit card companies Corporate

WC156

1% of 1/2

1601-E/2307

WE

Income payments made by the government to its

local/resident suppliers of goods - Individual

WI640

1%

1601-E/2307

WE

Income payments made by the government to its

local/resident suppliers of goods - Corporate

WC640

1%

1601-E/2307

WE

Income payments made by the government to its

local/resident suppliers of service - Individual

WI157

2%

1601-E/2307

WE

Income payments made by the government to its

local/resident suppliers of services - Corporate

WC157

2%

1601-E/2307

WE

Income payments made by top 20,000 private

corporations to their local/resident suppliers of
goods - Individual

WI158

1%

1601-E/2307

WE

Income payments made by top 20,000 private

corporations to their local/resident suppliers of
goods - Corporate

WC158

1%

1601-E/2307

WE

Income payments made by top 20,000 private

WI160

2%

1601-E/2307

1601-E/2307

corporations to their local/resident suppliers of

services - Individual
WE

Income payments made by top 20,000 private

corporations to their local/resident suppliers of
services - Corporate

WC160

2%

WE

Additional payments to government personnel

from importers, shipping and airline companies or
their agents for overtime services

WI159

15%

WE

Commission, rebates, discounts and other similar

considerations paid/granted to independent &
exclusive distributors, medical/technical & sales
representatives & marketing agents & sub-agents
of multi-level marketing companies - Individual

WI515

10%

1601-E/2307

WE

Commission, rebates, discounts and other similar

considerations paid/granted to independent &
exclusive distributors, medical/technical & sales
representatives & marketing agents and subagents of multi-level marketing companies Corporate

WC515

10%

1601-E/2307

WE

Gross payments to embalmers by funeral parlors

WI530

1%

1601-E/2307

WE

Payments made by pre-need companies to

funeral parlors - Individual

WI535

1%

1601-E/2307

WE

Payments made by pre-need companies to

funeral parlors - Corporate

WC535

1%

1601-E/2307

WE

Tolling fee paid to refineries - Individual

WI540

5%

1601-E/2307

WE

Tolling fee paid to refineries - Corporate

WC540

5%

1601-E/2307

WE

Income payments made to suppliers of

Agricultural products - Individual

WI610

1%

1601-E/2307

WE

Income payments made to suppliers of

Agricultural products - Corporate

WC610

1%

1601-E/2307

WE

Income payments on purchases of minerals,

mineral products & quarry resources - Individual

WI630

5%

1601-E/2307

WE

Income payments on purchases of minerals,

mineral products & quarry resources - Corporate

WC630

5%

WE

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- Individual

WI632

5%

WE

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 - Corporate

WC632

5%

WE

On gross amount of refund given by Meralco to

customers with active contracts as classified by
Meralco - Individual

WI650

25%

1601-E/2307

1601-E/2307

1601-E/2307

1601-E/2307

1601-E/2307

601-E/2307

WE

On gross amount of refund given by Meralco to

customers with active contracts as classified by
Meralco - Corporate

WC650

25%

1601-E/2307

WE

On gross amount of refund given by Meralco to

customers with terminated contracts as classified
by Meralco - Individual

WI651

32%

1601-E/2307

WE

On gross amount of refund given by Meralco to

customers with terminated contracts as classified
by Meralco - Corporate

WC651

32%

WE

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Residential and General Service
customers whose monthly electricity consumption
exceeds 200 kwh as classified by MERALCO Individual

WI660

10%

WE

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Residential and General Service
customers whose monthly electricity consumption
exceeds 200 kwh as classified by MERALCO Corporate

WC660

10%

WE

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Non-Residential customers whose
monthly electricity consumption exceeds 200 kwh
as classified by MERALCO - Individual

WI661

10%

WE

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Non-Residential customers whose
monthly electricity consumption exceeds 200 kwh
as classified by MERALCO - Corporate

WC661

10%

1601-E/2307

WE

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Residential and General Service
customers whose monthly electricity consumption
exceeds 200 kwh as classified by other electric
Distribution Utilities (DU) - Individual

WI662

10%

1601-E/2307

WE

WC662

10%

1601-E/2307

1601-E/2307

1601-E/2307

1601-E/2307

1601-E/2307

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Residential and General Service
customers whose monthly electricity consumption

exceeds 200 kwh as classified by other electric

Distribution Utilities (DU) - Corporate

WE

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Non-Residential customers whose
monthly electricity consumption exceeds 200 kwh
as classified by other electric Distribution Utilities
(DU) - Individual

WI663

20%

WE

Withholding on gross amount of interest on the

refund of meter deposit whether paid directly to
the customers or applied against customer's
billing - Non-Residential customers whose
monthly electricity consumption exceeds 200 kwh
as classified by other electric Distribution Utilities
(DU) - Corporate

WC663

20%

WE

Income payments made by the top five thousand

(5,000) individual taxpayers to their local/resident
suppliers of goods other than those covered by
other rates of withholding tax - Individual

WI670

1%

WE

Income payments made by the top five thousand

(5,000) individual taxpayers to their local/resident
suppliers of goods other than those covered by
other rates of withholding tax - Corporation

WC670

1%

WE

Income payments made by the top five thousand

(5,000) individual taxpayers to their local/resident
suppliers of services other than those covered by
other rates of withholding tax - i) Individual

WI672

2%

WE

Income payments made by the top five thousand

(5,000) individual taxpayers to their local/resident
suppliers of services other than those covered by
other rates of withholding tax - ii) Corporation

WC672

2%

1601-E/2307

WE

Income payments made by political parties and

candidates of local and national elections of all
their purchase of goods and services as
campaign expenditures, and income payments
made by individuals or juridical persons for their
purchases of goods and services intended to be
given as campaign contribution to political parties
and candidates - Individual

WI680

5%

1601-E/2307

WE

WC680

5%

1601-E/2307

1601-E/2307

1601-E/2307

1601-E/2307

1601-E/2307

1601-E/2307

Income payments made by political parties and

candidates of local and national elections of all
their purchase of goods and services as
campaign expenditures, and income payments
made by individuals or juridical persons for their
purchases of goods and services intended to be
given as campaign contribution to political parties

and candidates - Corporation

1601-E/2307

1601-E/2307

1601-E/2307

WE

Income payments received by Real Estate

Investment Trust (REIT)

WC690

1%

WE

Interest income derived from any other debt

instruments not within the coverage of deposit
substitutes and Revenue Regulations No. 142012 subject to Creditable/ Expanded
Withholding Tax - Individual

WI710

20%

WE

Interest income derived from any other debt

instruments not within the coverage of deposit
substitutes and Revenue Regulations No. 142012 subject to Creditable/ Expanded
Withholding Tax - Corporate

WC710

20%