BIR 2307 ATC codes: which one for rent, professional fees, contractors, goods
The ATC (alphanumeric tax code) goes in Part III of BIR Form 2307, one row per code. This guide lists the codes bookkeepers meet most often, with the rate and the rule it comes from. It is a reading aid, not a ruling: the rate depends on who the payee is and who the payor is, so ask your RDO or a CPA when in doubt. PhilForms prints the ATC you give it and does not choose it. To work it out from what you paid for, try the ATC finder.
How to read a code
Codes starting WI are for an individual payee and WC for a corporation or other non-individual. The full schedule is printed on the form itself (BIR Form 2307, January 2018). Rates are in Section 2.57.2 of RR 2-98 as amended by RR 11-2018.
The common codes
Payment · Individual / corporation ATC · Rate · Source; Professional fees, individual payee, gross income up to ₱3M · WI010 · 5% · RR 11-2018 section 2.57.2(A); code on the 2307 form; Professional fees, individual payee, over ₱3M or VAT-registered · WI011 · 10% · RR 11-2018; code on the 2307 form; Professional fees, non-individual payee, gross income up to ₱720,000 · WC010 · 10% · RR 11-2018; code on the 2307 form; Professional fees, non-individual payee, over ₱720,000 · WC011 · 15% · RR 11-2018; code on the 2307 form; Management and technical consultants (same income tiers) · WI050 / WI051, WC050 / WC051 · Same as professional fees · RR 11-2018 section 2.57.2(A)(6); codes on the 2307 form; Rent of real or personal property used in business · WI100 / WC100 · 5% · RR 11-2018 section 2.57.2(B); code on the 2307 form; Certain contractors (engineering, building, and others listed) · WI120 / WC120 · 2% · RR 11-2018 section 2.57.2(C); code on the 2307 form; Goods bought by a top withholding agent · WI158 / WC158 · 1% · RR 11-2018 section 2.57.2(I); code on the 2307 form; Services bought by a top withholding agent · WI160 / WC160 · 2% · RR 11-2018 section 2.57.2(I); code on the 2307 form; Goods bought by a government office or GOCC · WI640 / WC640 · 1% · RR 11-2018 section 2.57.2(J); code on the 2307 form; Services bought by a government office or GOCC · WI157 / WC157 · 2% · RR 11-2018 section 2.57.2(J); code on the 2307 form
Personal-property rent counts only above ₱10,000 a year (RR 11-2018 section 2.57.2(B)(2)). A single government purchase of ₱10,000 or less is not withheld on (RR 11-2018 section 2.57.2(J)).
The two traps
1. The professional-fee tier is about the payee. The 5% rate is for an individual whose gross income for the year did not exceed ₱3M; above that it is 10%. For non-individuals it is 10% and 15% around ₱720,000 (RR 11-2018 section 2.57.2(A)). You cannot read it off the invoice, which is why payees give a sworn declaration of gross income.
2. "1% goods, 2% services" is not a default. It applies to payments made by top withholding agents, those the Commissioner has classified and notified, and by government offices (RR 11-2018 section 2.57.2(I) and (J)). If your client was never notified, WC158 and WC160 are not theirs.
What changed in 2025
RR 24-2025, dated September 25, 2025, amends the top-withholding-agent rule: for gross payments to manufacturers and direct importers of motor vehicles (CBU or SKD) and their parts and accessories, medicines and pharmaceutical products, and solid or liquid fuels, intended for wholesale, the rate is one-half percent (1/2%) instead of 1%. The regulation takes effect 15 days after publication. This page does not list the ATC for that case, so check the current code with your RDO before using one.
Using the right row
Put each ATC on its own row of the 2307, and a payee paid under two codes gets both (how to fill out BIR Form 2307). For a spreadsheet run, see BIR Form 2307 from Excel. A worked example is in the filled sample, and 2307 vs 2306 explains why final-tax payments are not on this table.
Questions
What ATC do I use for rent? WI100 if the lessor is an individual, WC100 if a corporation, at 5% of gross rent for property used in business (RR 11-2018 section 2.57.2(B); code on the form).
What ATC for a freelancer's professional fees? WI010 at 5% if the individual's gross income for the year did not exceed ₱3M, WI011 at 10% above that or if VAT-registered (RR 11-2018; form). Ask the payee for the sworn declaration.
Are WI158 and WI160 for any company? No. They apply to payments by top withholding agents. Government offices use WI640/WC640 and WI157/WC157 (RR 11-2018).
Where do I find the ATC for something not listed here? The complete list is printed on the 2307 form (BIR Form 2307). Ask your RDO or a CPA which line your payment falls under.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.