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Tax Table on Individuals

A. Passive Income on sources within the Philippines subject to Final Tax


Particulars Resident Citizen Non-resident Resident Alien Non-resident Non-resident
Citizen Alien Alien Not Engaged
Engaged in Trade in Trade or
or Business Business
Sale of shares of stock of a domestic On the net capital On the net capital On the net capital On the net capital On the net capital
corporation not listed and traded in gain: gain: gain: gain: gain:
the local stock exchange, held as a
capital asset Not over P100,000 Not over P100,000 Not over P100,000 Not over P100,000 Not over P100,000
– Final Tax of 5% – Final Tax of 5% – Final Tax of 5% – Final Tax of 5% – Final Tax of 5%

On any amount in On any amount in On any amount in On any amount in On any amount in
excess of excess of excess of excess of excess of
P100,000 – Final P100,000 – Final P100,000 – Final P100,000 – Final P100,000 – Final
Tax of 10% Tax of 10% Tax of 10% Tax of 10% Tax of 10%
Sale of shares of stock of a domestic Stock transaction Stock transaction Stock transaction Stock transaction Stock transaction
corporation listed and traded in the tax of ½ of1% of tax of ½ of1% of tax of ½ of1% of tax of ½ of1% of tax of ½ of1% of
local stock exchange, held as a capital the gross selling the gross selling the gross selling the gross selling the gross selling
asset price price price price price
Sale of Real Property in the Final Tax of 6% of Final Tax of 6% of Final Tax of 6% of Final Tax of 6% of Final Tax of 6% of
Philippines, held as a capital asset the gross selling the gross selling the gross selling the gross selling the gross selling
price or fair price or fair price or fair price or fair price or fair
market value, market value, market value, market value, market value,
whichever is whichever is whichever is whichever is whichever is
higher higher higher higher higher
Interest on a currency bank deposit, Final Tax of 20% Final Tax of 20% Final Tax of 20% Final Tax of 20% Final Tax of 25%
yield or other monetary benefits from
deposit substitute, trust fund and
similar arrangement
Interest on long-term deposit or Exempt Exempt Exempt Exempt Final Tax of 25%
investment in banks with a maturity of
5 years or more
Particulars Resident Citizen Non-resident Resident Alien Non-resident Non-resident
Citizen Alien Alien Not Engaged
Engaged in Trade in Trade or
or Business Business
Royalty from books, literary works and Final Tax of 10% Final Tax of 10% Final Tax of 10% Final Tax of 10% Final Tax of 25%
musical compositions
Other Royalties, prizes exceeding Final Tax of 20% Final Tax of 20% Final Tax of 20% Final Tax of 20% Final Tax of 25%
P10,000 (except PCSO and lotto
winnings)
Cash and/or Property Dividends from Final Tax of 10% Final Tax of 10% Final Tax of 10% Final Tax of 20% Final Tax of 25%
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
the distributive net income after tax of
a partnership (except a general
professional partnership), joint stock
or joint venture or consortium taxable
as a corporation
Interest income on deposits from Final Tax of 7.5% Exempt Final Tax of 7.5% Exempt Exempt
Foreign Currency Deposit Units

B. Other Income
Particulars Resident Citizen Non-resident Resident Alien Non-resident Non-resident
Citizen Alien Alien Not Engaged
Engaged in Trade in Trade or
or Business Business
Other Income On the Taxable On the Taxable On the Taxable On the Taxable On Gross Income –
Income – 5% to Income – 5% to Income – 5% to Income – 5% to 25%
32% 32% 32% 32%

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