Not over P100,000 ~ Final ‘On any amount in excess of 100,000 ~ Final Tax of 10% (On the net capital gain: Tax of 5% On any amount in excess of 100,000 ~ Final Tax of 10% Not over P100,000~ Final | Not over P100,000 ~ Final, Tax of 5% (On any amount in excess of 100,000 ~ Final Tax of 10% ‘Stock transaction tax of ¥4 0f1% of the gross selling ‘Stock transaction tax of 4 (f1% of the gross selling ‘Stock transaction tax of f1% of the gross selling domestic corporation price price | Sal of Land ‘and/or Building In the Philippines, | Final Tax of 6% of the gross | 30% Regular Corporate ‘30% Final Tax based on held as a capital asset selling price or fair market | income Tax based on Gross income value, whichever is higher | Taxable Income, or 2% MCIT based on Gross Income, o 15% Gross Income Tax Interest on a currency bank deposit, yield or Final Tax of 20% Final Tax of 20% other monetary benefits from dey substitute, trust fund and similar Interest on Foreign Loans Not Applicable Final Tax of 20% i ‘Cash and/or Property Dividends from a Exempt Final Tax of 30% or 15% | interest income on deposits from Forelgn Currency Deposit Units ‘Other Income Final Tax of 7.5% '30% Regular Corporate Income Tax based on Exempt "30% Regular Corporate‘Non-resident Foreign ‘Corporation Taxable income, or 2% | Taxable income, or 2% McIT based on Gross MCIT based on Gross Hcom [ar 154 ae Income, or 15% Gross Income Tax Income Tax Branch die Remittance Tax Not Applicable Final Tax of 35% Not Applicable properly Accumulated Earnings Tax 10% of Improperly 110% of Improperly Not Applicable ‘Accumulated Taxable ‘Accumulated Taxable Income Income B. Special Corporations Taxpayer Proprietary educatior and non-profit hospital 10% Resident international reciprocity 2.5% subject to Non-resident owner or lessor of vessel 45% utor 25% aft, machinery and oth 75% ating headquarters of multinational corporation | Philippine taxable income 10%| musical compestons Final Tax of 10% Final Tax of 10% Final Tax of 10% Final Tax of 25% Other Royalties, prizes exceeding 10,000 (except PCSO and lotto winnings) Final Tax of 20% Final Tax of 20% Final Tax of 20% Final Tax of 20% Final Tax of 25% Cash and/or Property Dividends from a domestic corporation, or from a Joint stock company, insurance or mutual fund company, and regional operating headquarters of a multinational company, or share in or joint venture or cot Final Tax of 10% Final Tax of 10% Final Tax of 20% Final Tax of 10% Final Tax of 25% as a corporation Interest income on deposits from Final Tax of 7.5% Exempt Final Tax of 7.5% Exempt Foreign Currency Deposit Units B. Other Income On the Taxable Income ~5% to 32% 32% (On the Taxable Income ~5% to ‘On the Taxable 32% Income ~ 5% to ‘On Gross income ~ 25%