BIR Form 2307 for Nutritionist-Dietitians and Wellness Consultants: Clinic vs Independent Practice

A business that pays a nutritionist-dietitian or wellness consultant for professional services withholds 5% or 10% expanded withholding tax (EWT), depending on the professional’s income level and VAT status, and issues BIR Form 2307. A nutritionist-dietitian licensed under Republic Act (RA) No. 10862 falls under the general individual professional-fee item of Section 2.57.2(A), Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018 — the same bracket this series covers for architects and engineers and other PRC-licensed professionals.

This guide is part of the BIR Form 2307 series. It covers why a nutritionist-dietitian’s fee is withheld under the general professional item, how a wellness clinic organized as a corporation changes the rate, and a worked example for a corporate wellness program.

Is a nutritionist-dietitian’s fee covered by expanded withholding tax? #

Yes — a nutritionist-dietitian practicing their profession for a fee is an individual engaged in the practice of a profession, and payments to such professionals fall under Section 2.57.2(A) of RR No. 2-98’s general professional-fee item, the same bracket that covers every other individually practicing professional named or implied in the regulation. RR No. 2-98’s enumeration of covered professionals closes with a catch-all that extends beyond the specifically named occupations:

“…the following individuals shall be subjected to expanded withholding tax: …and other recipients of professional, promotional, and talent fees…”

— Section 2.57.2(A) of Revenue Regulations No. 2-98, as amended, closing clause extending the named-professional enumeration

A nutritionist-dietitian licensed by the Professional Regulation Commission under RA No. 10862 (the Nutrition and Dietetics Act) who bills a company directly for professional dietary or nutrition-consulting services is a recipient of a professional fee under this closing clause, and is withheld the same way as any other individually practicing professional covered by this series.

Individual professional or wellness clinic — why the payee type changes the rate #

The ATC and rate turn on whether the payee is the individual nutritionist-dietitian or a wellness/nutrition clinic organized as a corporation, the same individual-vs-entity split applied across this series.

A company that retains “RDN Mia Santos” directly — billing under her own name and PRC license — withholds using WI010/WI011. The same company paying an invoice from “Vital Nutrition Wellness Clinic, Inc.” for identical dietary-consulting services withholds using WC010/WC011 instead, because the payee on that invoice is a corporation.

Who has to withhold on a nutritionist-dietitian’s fee? #

Any business or individual engaged in business that pays a nutritionist-dietitian or wellness consultant for professional services is a withholding agent and must withhold EWT before releasing payment. Common payors include:

• A corporation retaining a nutritionist-dietitian to run an employee corporate wellness program
• A gym or fitness studio paying an independent nutritionist for client meal-planning services
• A hospital or clinic engaging a dietitian as a visiting consultant rather than an employee
• A food manufacturer retaining a nutritionist for product formulation and labeling compliance advice

An individual client paying a nutritionist-dietitian for a personal dietary consultation is not a withholding agent. Withholding under RR No. 11-2018 applies only where the payor is itself in business or the practice of a profession — an ordinary personal wellness expense does not trigger the obligation, even though the same nutritionist would be withheld from when working for a corporate client. The individual professional secures the lower 5% rate from a business payor by filing an Income Payee’s Sworn Declaration of Gross Receipts/Sales, the same mechanic covered in BIR Form 2307 for Professional Fees.

Worked example: a corporate wellness program retainer #

Horizon Tech Corporation engages RDN Mia Santos, an individually licensed nutritionist-dietitian, for a fixed quarterly retainer of ₱120,000 to run a corporate wellness program for its employees, including individual consultations and group nutrition sessions. Santos bills Horizon directly under her own name and TIN and has an Income Payee’s Sworn Declaration of Gross Receipts/Sales (Annex “B-1”) on file confirming her gross income for the year has not exceeded ₱3,000,000, so ATC WI010 at 5% applies.

Horizon remits the ₱6,000 withheld through BIR Form 0619-E monthly and BIR Form 1601-EQ quarterly, and issues Santos a BIR Form 2307 each quarter showing the retainer paid, ATC WI010, and the tax withheld. Had Horizon instead engaged “Vital Nutrition Wellness Clinic, Inc.,” a corporation, for the identical program, it would withhold using ATC WC010 at 10% (assuming the clinic’s gross income for the year does not exceed ₱720,000) — ₱12,000 withheld on the same ₱120,000 retainer.

Frequently asked questions #

Is a nutritionist-dietitian’s professional fee subject to expanded withholding tax? #

Yes, when a business pays the nutritionist-dietitian directly for professional services. A nutritionist-dietitian licensed under Republic Act No. 10862 falls under the general professional-fee item of Section 2.57.2(A) of Revenue Regulations No. 2-98, as amended by RR No. 11-2018, and a paying business must withhold expanded withholding tax (EWT) and issue BIR Form 2307.

What withholding tax rate applies to an individually practicing nutritionist-dietitian? #

An individually practicing nutritionist-dietitian is withheld at 5% (ATC WI010) if their gross income for the current year does not exceed ₱3,000,000 and a sworn declaration is on file, or 10% (ATC WI011) if it exceeds ₱3,000,000, the professional is VAT-registered, or no valid declaration has been submitted.

Does the rate change if the payment goes to a wellness clinic instead of the individual nutritionist-dietitian? #

Yes. If the payee is a wellness or nutrition clinic organized as a corporation rather than the individual professional, the payment falls under the corporate professional-fee item: 10% (ATC WC010) if the clinic’s gross income for the current year does not exceed ₱720,000, or 15% (ATC WC011) if it exceeds ₱720,000.

Does a private individual paying a nutritionist for personal dietary consultation need to withhold tax? #

No. Expanded withholding tax applies only when the payor is itself engaged in business or the practice of a profession. An individual client paying a nutritionist-dietitian for a personal consultation, not in the course of operating a business, is not a withholding agent and does not withhold or issue BIR Form 2307.

Summary #

A nutritionist-dietitian licensed under RA No. 10862 falls under the general individual professional-fee item of RR No. 2-98’s Section 2.57.2(A), the same bracket that covers every other individually practicing professional in this series. An individual professional is withheld at 5%/10% (ATC WI010/WI011) once a sworn declaration is on file, while a wellness or nutrition clinic organized as a corporation is withheld at 10%/15% (ATC WC010/WC011) based on its own gross income threshold — and only a business or professional payor triggers the obligation at all. For the general mechanics this scenario builds on, see BIR Form 2307 for Professional Fees, and for a closely parallel individual-vs-clinic structure, see BIR Form 2307 for Physical Therapists and Rehabilitation Clinics.