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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

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 .Certain income payments made by credit card companies . whether natural or juridical person.On one-half (1/2) of the gross amounts paid by any credit card company in the Philippines to any business entity. representing the sales of goods/services made by the aforesaid business entity to cardholders Income payments made by the top twenty thousand (20.

000. if the income payments to the medical practitioner for the current year exceeds P720. Supplier of goods Supplier of services Commissions of independent and/or exclusive sales representatives. if the income payments to the partner for the current year exceeds P720. and Ten percent (10%).000. an (10%). 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. 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. if otherwi ** Fifteen percent (15%).000. and Ten percen otherwise *** Fifteen percent (15%). if the gross income for the current year exceeds P720. if otherwise .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%).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.

0% 5.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% Fifteen percent (15%) .0% 6.

One percent (1%) One percent (1%) Two percent (2%) .

if nt year exceeds P720.000.000. and Ten percent .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%). and Ten percent (10%). if otherwise eds P720.