DIVIDENDS CAPITAL GAINS

Taxpayer Tax Rate Tax Rate

INDIVIDUALS
15%
1. Citizen Section 24 B(2) 10% Section 24 C & D 6%
2. Aliens
15%
a. Resident Alien Section 24 B(2) 10 % Section 24 C & D 6%
b. NRA
15%
– ETB Section 25 A(2) 20% Section 25 A(3) 6%
15%
– Not ETB Section 25 B 25% Section 25 B 6%
CORPORATIONS
15%
1. Domestic Corporation Section 27 D(4) No tax Section 27 D(2) and (5)
6%

2. Foreign Corporation
a. 5%
(not over
P100,000)
– Resident Section 28 A(7)(d) No tax Section 28 A(7)(c) b. 10%
(excess of
P100,000)

a. 5%
(not over
30% P100,000)
– Non Resident Section 28 B(5)(b) Section 28 B(5)(c) b. 10%
15%
(excess of
P100,000)