1

2
3
4

Source of Income
Gross Income
Taxable Income
Passive Income - Final Tax
a EFCDS
b Intercorporate Dividends
Interest from any currency bank deposit and yield or any other monetary benefit from deposit
c substitutes and from trust funds and similar arrangements and
d royalties derived from sources within the Philippines
e
f
e
g

Capital Gains Realized from the Sale, Exchange or Disposition of Lands and/or Buildings. Based on
Selling Price or market value, whichever is higher
Income Derived by a depositary ban kunder the Expanded Foreign Currency Deposit System
Interest on Foreign Loans - Final Tax
Capital Gains from Sale of Shares of Stock Not Traded in the Stock Exchange.

Through the Stock Market

Not through the stock market
First 100,000.00
On the excess over 100,000.00
5 MCIT
6 Tax on Resident Foreign Corporations
a International Carrier
Branch Profit Remittance - based on the total profits applied or earmarked for remittance
b without any deduction for the tax component thereof
c Regional or Area Headquarters
d Regional Operating Headquarters
7 Tax on Nonresident Foreign Corporation
a Nonresident Cinematographic Film Owner, Lessor or Distributor

b Nonresident Owner or Lessor of Vessels Chartered by Philippine Nationals

c Nonresident Owner or Lessor of Aircraft, Machineries and Other Equipment.

DC
w/in and w/out
N/A
30%

RFC
w/in
N/A
30%

NRFC
w/in
30% in Genreal
N/A

7.50%
Exempt

7.50%
Exempt

15% FT

20%
20%

20%
20%

6%
10% Final Tax

10% Final Tax

20%

5%
10%
2 % of GI every year

5%
10%
2 % of GI every year

5%
10%

2 1/2% of Gross Philippine Billings

15%
Exempt
10% of TxIn
25% of GI
4 1/2% of Gross rentals,
lease, or charter fees
7 1/2% of Gross Rentals