Beruflich Dokumente
Kultur Dokumente
Overseas dispatch, message or conversation Amount paid for the service 10%
originating from the Philippines
Banks and non-bank financial intermediaries Interest, commissions and discounts from lending activities
performing quasi-banking functions as well as income from financial leasing, on the basis of
remaining maturities of instruments from which receipts are
derived:
• If maturity period is five years or less 5%
• If maturity period is more than five years 1%
Dividends and equity shares and net income 0%
of subsidiaries
Royalties, rentals of property, real or 7%
personal, profits from exchange and all other
items treated as gross income under Sec. 32
of the Tax Code, as amended
Net trading gains within the taxable year of 7%
foreign currency, debt securities, derivatives
and other similar financial instruments
Other non-bank financial intermediaries Interest, commissions, discounts and all 5%
other items treated as gross income under
the Tax Code, as amended
Interest, commissions, discounts from lending activities, as
well as income from financial leasing on the basis of
remaining maturities of instruments from which such receipts
are derived:
• If maturity period is five years or less 5%
• If maturity period is more than five years 1%
Life Insurance Company/Agent/Corporation (except Total premiums collected 2%
purely cooperative companies or associations)
Agents of foreign insurance companies (except reinsurance premium):
Insurance agents authorized under the Insurance Total premiums collected 4%
Code to procure policies of insurance for companies
not authorized to transact business in the Philippines
Owners of property obtaining insurance directly with Total premiums paid 5%
foreign insurance companies
Proprietor, lessee or operator of the following:
Cockpits Gross receipts 18%
Cabarets, Night or Day Clubs, videoke bars, karaoke Gross receipts 18%
bars, karaoke televisions, karaoke boxes and music
lounges
Boxing exhibitions (except when the World or Oriental Gross receipts 10%
Championship is at stake in any division, provided
further that at least one of the contenders for World
Championship is a citizen of the Philippines and said
exhibitions are promoted by a citizen/s of the
Philippines or by a corporation/ association at least
60% of the capital of which is owned by said citizen/s)
Professional basketball games (in lieu of all other Gross receipts 15%
percentage taxes of whatever nature and description)
Jai-alai and race track Gross receipts 30%
Winnings on horse races Winnings or 'dividends' 10%
Winnings from double forecast/quinella 4%
and trifecta bets
Prizes of owners of winning race 10%
horses
Percentage Tax for Transactions Involving Shares Rates Table