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Creditable Withholding Tax Calculator (BIR Form 2307, EWT)

Compute the expanded (creditable) withholding tax on a payment to a supplier, contractor, professional or landlord: tax to withhold, net amount to pay and the figures for BIR Form 2307.

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Good to know: Expanded withholding tax is taken by the PAYOR from a payment to a supplier and remitted to the BIR; the supplier gets BIR Form 2307 and credits it against income tax. It is computed on the amount WITHOUT the 12% VAT. Rates used (RR 2-98 as amended by RR 11-2018): professionals, talent and commission agents 5% (individual with gross income of ₱3,000,000 or less in the year) or 10% (above ₱3,000,000); 10% or 15% for corporations (up to or above ₱720,000); rent 5%; contractors 2%; top withholding agents 1% on goods and 2% on services. This is different from the tax withheld from an employee’s salary. Rules checked November 10, 2026. The BIR and your accountant has the final word — check your official record or payslip.

How to use it (step by step)

  1. 1Type the amount on the invoice and say whether it already includes 12% VAT.
  2. 2Pick what the payment is for. The rate fills in; choose “Another rate” to type your own.
  3. 3Read the tax to withhold and the net amount to pay the supplier. The “Income payment” and “Tax withheld” lines are the two amounts that go on BIR Form 2307.

Words to know

Expanded (creditable) withholding tax
A part of a supplier’s income tax that the customer holds back from the payment and sends to the BIR. The supplier later subtracts it from the income tax due, so it is an advance payment, not an extra tax.
BIR Form 2307
The certificate the payor gives the supplier showing the income payment and the tax withheld. The supplier attaches it to the income tax return to claim the credit.
Tax base
The amount the rate is applied to: the price without VAT.
Top withholding agent
A large taxpayer named by the BIR that must withhold 1% on goods and 2% on services bought from regular suppliers.

Sources & methods

References checked November 12, 2026. Read each tool’s scope and assumptions before relying on its result.

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