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A. For Individuals Earning Purely Compensation Income and Individuals Engaged in Business and Practice of Profession
Amount of Net Taxable Income
Over
Rate
5%
P10,000
P30,000
P30,000
P70,000
P70,000
P140,000
P140,000
P250,000
P250,000
P500,000
P500,000
Note: When the tax due exceeds P2,000.00, the taxpayer may elect to pay in two equal installments, the first installment to be paid at the time the return is filed and
the second installment 15 of the same year at on or before July the Authorized Agent Bank (AAB) within the jurisdiction of the Revenue District Office (RDO) where
the taxpayer is registered.
Tax Rate
Taxable Base
1. Domestic Corporations:
a. In General
2%
Gross Income
10%
10%
10%
a. In General
30%
2%
Gross Income
10%
a. In General
30%
2%
Gross Income
10%
a. In General
30%
2%
Gross Income
10%
6. Taxable Partnerships
7. Exempt Corporation
a. On Exempt Activities
0%
b. On Taxable Activities
30%
0%
2.5%
10%
Taxable Income
10%
30%
10%
30%
*Beginning on the 4th year immediately following the year in which such corporation commenced its business operations, when the minimum corporate income tax is
greater than the tax computed using the normal income tax.
Passive Income
1. Interest from currency deposits, trust funds and deposit substitutes
20%
10%
- In general
20%
5%
- In excess of P10,000
20%
20%
7.5%
10 %
0%
7. On capital gains presumed to have been realized from sale, exchange or other disposition of real property (capital asset)
6%
8. On capital gains for shares of stock not traded in the stock exchange
- Not over P100,000
5%
10%
9. Interest Income from long-term deposit or investment in the form of savings, common or individual trust funds, deposit
substitutes, investment management accounts and other investments evidenced by certificates
Upon pretermination before the fifth year , there should be imposed on the entire income from the proceeds of the long-term deposit
based on the remaining maturity thereof:
Holding Period
Exempt
5%
12%
20%
20%
Exempt
5%
12%
20%
3. On capital gains presumed to have been realized from the sale, exchange or other disposition of real property
6%
4. On capital gains for shares of stock not traded in the Stock Exchange
- Not over P100,000
5%
10%
25%
2. On capital gains presumed to have been realized from the exchange or other disposition of real property located in the Phils.
6%
3. On capital gains for shares of stock not traded in the Stock Exchange
- Not Over P100,000
5%
10%
D) On the gross income in the Philippines of Aliens Employed by Regional Headquarters (RHQ) or Area Headquarters and Regional Operating
Headquarters (ROH), Offshore Banking Units (OBUs), Petroleum Service Contractor and Subcontractor
On the gross income in the Philippines of Aliens Employed by Regional Headquarters (RHQ) or Area Headquarters and Regional
Operating Headquarters (ROH), Offshore Banking Units (OBUs), Petroleum Service Contractor and Subcontractor
15%
0%
30%
2%
10%
10%
10%
- If the gross income from unrelated trade, business or other activity exceeds 50% of the total gross income from all sources
30%
30%
2%
10%
5) Taxable Partnerships
a. In General on net taxable income
30%
2%
10%
6) Exempt Corporation
a. On Exempt Activities
0%
b. On Taxable Activities
30%
30%
2%
10%
2.50%
10%
10%
10%