Creditable Withholding Tax Codes - Philippines
The following table shows the new and modified Alphanumeric Tax Codes (ATC) for income payments subject to creditable and final withholding taxes. These tax codes are effective from January 1, 2018, in accordance with Republic Act No. 10963, known as the Tax Report for Acceleration and Inclusion (TRAIN) Law.
The following withholding tax codes and their associated tax type (WE) for the Philippines are provided upon installation of the Withholding Tax SuiteApp. These tax codes are used for generating the BIR Form 1601–EQ and Form 2307 (Certificate of Creditable Tax Withheld at Source). You can inactivate or delete tax codes that are not relevant to your business.
|
Tax Code (ATC) |
Description |
Rate |
|---|---|---|
|
WC010 |
Professional (lawyers, CPAs, engineers, etc.) if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC011 |
Professionals (lawyers, CPAs, engineers, etc.) if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC020 |
Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC021 |
Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC030 |
Professional athletes including basketball players, pelotaris, and jockeys if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC031 |
Professional athletes including basketball players, pelotaris, and jockeys if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC040 |
All directors and producers involved in movies, stage, radio, television, and musical productions if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC041 |
All directors and producers involved in movies, stage, radio, television, and musical productions if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC050 |
Management and technical consultants if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC051 |
Management and technical consultants if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC060 |
Business and bookkeeping agents and agencies if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC061 |
Business and bookkeeping agents and agencies if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC070 |
Insurance agents and insurance adjusters if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC080 |
Other recipients of talent fees if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC081 |
Other recipients of talent fees if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC100 |
Rentals: On gross rental or lease for the continued use or possession of personal property in excess of ten thousand pesos (P10,000) annually, and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity; poles, satellites, transmission facilities and billboards - Corporate |
5.00% |
|
WC110 |
Cinematographic film rentals and other payments to resident individuals and corporate cinematographic film owners, lessors or distributors - Corporate |
5.00% |
|
WC120 |
Income payments to certain contractors - Corporate |
2.00% |
|
WC139 |
Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (such as real estate consultants, real estate appraisers, and real estate brokers) if gross income for the current year did not exceed P720,000 - Corporate |
10.00% |
|
WC140 |
Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (such as real estate consultants, real estate appraisers and real estate brokers) if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC150 |
Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science, and dentists) by hospitals and clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments if gross income exceeds P720,000 - Corporate |
15.00% |
|
WC151 |
Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science and dentists) by hospitals and clinics or paid directly by Health Maintenance Organizations (HMOs) and or similar establishments if gross income for the current year did not exceed P720,000 |
10.00% |
|
WC158-CC |
Income payments made by credit card companies - Corporate |
0.50% |
|
WC157 |
Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other than those covered by other rates of withholding tax - Corporate |
2.00% |
|
WC158 |
Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax - Corporate |
1.00% |
|
WC160 |
Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax - Corporate |
2.00% |
|
WC515 |
Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies if gross income for the current year did not exceed ₱ 3M - Corporate |
5.00% |
|
WC516 |
Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies if gross income is more than ₱ 3M or VAT registered regardless of amount - Corporate |
10.00% |
|
WC535 |
Payments made by pre-need companies to funeral parlors - Corporate |
1.00% |
|
WC540 |
Tolling fees paid to refineries - Corporate |
5.00% |
|
WC610 |
Income payments made to suppliers of agricultural products in excess of cumulative amount of P300,000 within the same taxable year - Corporate |
1.00% |
|
WC630 |
Income payments on purchases of minerals, mineral products and quarry resources, such as but not limited to silver, gold, marble, granite, gravel, sand, boulders and other mineral products except purchases by Bangko Sentral ng Pilipinas - Corporate |
5.00% |
|
WC632 |
Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076 - Corporate |
1.00% |
|
WC640 |
Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than those covered by other rates of withholding tax - Corporate |
1.00% |
|
WC650 |
On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO - Corporate |
15.00% |
|
WC651 |
On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO - Corporate |
15.00% |
|
WC660 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of residential and general service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO - Corporate |
10.00% |
|
WC661 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of non-residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO - Corporate |
10.00% |
|
WC662 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of residential and general service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) - Corporate |
10.00% |
|
WC663 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of non-residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) - Corporate |
10.00% |
|
WC680 |
Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contributions to political parties and candidates - Corporate |
5.00% |
|
WC690 |
Income payments received by Real Estate Investment Trust (REIT) - Corporate |
1.00% |
|
WC710 |
Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 - Corporate |
15.00% |
|
WC720 |
Income payments on locally produced raw sugar - Corporate |
1.00% |
|
WI010 |
Professional (lawyers, CPAs, engineers, etc.) if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI011 |
Professional (lawyers, CPAs, engineers, etc.) if gross income is more than P3M or VAT registered regardless of amount - Individual |
10.00% |
|
WI020 |
Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI021 |
Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees if gross income is more than P3M or VAT registered regardless of amount - Individual |
10.00% |
|
WI030 |
Professional athletes including basketball players, pelotaris and jockeys if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI031 |
Professional athletes including basketball players, pelotaris and jockeys if gross income is more than P3M or VAT registered regardless of amount - Individual |
10.00% |
|
WI040 |
All directors and producers involved in movies, stage, radio, television and musical productions if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI041 |
All directors and producers involved in movies, stage, radio, television and musical productions if gross income is more than P3M or VAT registered regardless of amount - Individual |
10.00% |
|
WI050 |
Management and technical consultants if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI051 |
Management and technical consultants if gross income is more than P3M or VAT registered regardless of amount - Individual |
10.00% |
|
WI060 |
Business and bookkeeping agents and agencies if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI061 |
Business and bookkeeping agents and agencies if gross income is more than P3M or VAT registered regardless of amount - Individual |
10.00% |
|
WI070 |
Insurance agents and insurance adjusters if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI071 |
Insurance agents and insurance adjusters if gross income is more than P3M or VAT Registered regardless of amount - Individual |
10.00% |
|
WI080 |
Other recipients of talent fees if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI081 |
Other recipients of talent fees if gross income is more than P3M or VAT Registered regardless of amount - Individual |
10.00% |
|
WI090 |
Fees of directors who are not employees of the company if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI091 |
Fees of directors who are not employees of the company if gross income is more than P3M or VAT Registered regardless of amount - Individual |
10.00% |
|
WI100 |
Rentals: On gross rental or lease for the continued use or possession of personal property in excess of ten thousand pesos (P10,000) annually and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity; poles, satellites, transmission facilities and billboards - Individual |
5.00% |
|
WI110 |
Cinemathographic film rentals and other payments to resident individuals and corporate cinematographic film owners, lessors and distributors - Individual |
5.00% |
|
WI120 |
Income payments to certain contractors - Individual |
2.00% |
|
WI130 |
Income distribution to the beneficiaries of estates and trusts - Individual |
15.00% |
|
WI139 |
Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (such as real estate consultants, real estate appraisers, and real estate brokers) if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI140 |
Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (such as real estate consultants, real estate appraisers, and real estate brokers) if gross income is more than P3M or VAT Registered regardless of amount - Individual |
10.00% |
|
WI150 |
Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science and dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments if gross income is more than P3M or VAT Registered regardless of amount - Individual |
10.00% |
|
WI151 |
Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science and dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI152 |
Payment by the General Professional Partnerships (GPPs) to its partners if gross income for the current year did not exceed P720,000 - Individual |
10.00% |
|
WI153 |
Payment by the General Professional Partnerships (GPPs) to its partners if gross income exceeds P720,000 - Individual |
15.00% |
|
WI158 |
Income payments made by credit card companies - Individual |
0.50% |
|
WI157 |
Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other than those covered by other rates of withholding tax - Individual |
2.00% |
|
WI158 |
Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax - Individual |
1.00% |
|
WI159 |
Additional income payments to government personnel from importers, shipping and airline companies or their agents for overtime services - Individual |
15.00% |
|
WI160 |
Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax - Individual |
2.00% |
|
WI515 |
Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies if gross income for the current year did not exceed P3M - Individual |
5.00% |
|
WI516 |
Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies if gross income is more than P3M or VAT Registered regardless of amount - Individual |
10.00% |
|
WI530 |
Gross payments to embalmers by funeral parlors - Individual |
1.00% |
|
WI535 |
Payments made by pre-need companies to funeral parlors - Individual |
1.00% |
|
WI540 |
Tolling fees paid to refineries - Individual |
5.00% |
|
WI610 |
Income payments made to suppliers of agricultural products in excess of cumulative amount of P300,000 within the same taxable year - Individual |
1.00% |
|
WI630 |
Income payments on purchases of minerals, mineral products and quarry resources, such as but not limited to silver, gold, marble, granite, gravel, sand, boulders, and other mineral products except purchases by Bangko Sentral ng Pilipinas - Individual |
5.00% |
|
WI632 |
Income payments on purchases of minerals, mineral products, and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076 - Individual |
1.00% |
|
WI640 |
Income Payment made by NGAs, LGU, & etc to its local/resident suppliers of goods other than those covered by other rates of withholding tax - Individual |
1.00% |
|
WI650 |
On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO - Individual |
15.00% |
|
WI651 |
On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO - Individual |
15.00% |
|
WI660 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of residential and general service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO - Individual |
10.00% |
|
WI661 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of non-residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO - Individual |
10.00% |
|
WI662 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of residential and general service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) - Individual |
10.00% |
|
WI663 |
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billings of non-residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) - Individual |
10.00% |
|
WI680 |
Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contributions to political parties and candidates - Individual |
5.00% |
|
WI710 |
Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 - Individual |
15.00% |
|
WI720-2018 |
Income payments on locally produced raw sugar - Individual |
1.00% |