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Income Subjected to Graduated Rates

1.Compensation Income
2.Business and Professional Income
3.Capital Gains not subjected to Final Tax
4.Passive Income not subjected to final tax
5.Other Income

Income But less Tax Plus Of


Over than Rate excess
over
10,000 5%
10,000 30,000 10% 500 10,000
30,000 70,000 15% 2,500 30,000
70,000 140,000 20% 8,500 70,000
140,000 250,000 25% 22,500 140,000
250,000 500,000 30% 50,000 250,000
500,000 32% 125,000 500,000
Summary of Rates
RC NRC RA NRA NRA DC RC NRC
ETB NETB
Interest
income from 20% 20% 20% 20% 25% 20% 20% 25%
local bank
deposits
Yield from
deposit 20% 20% 20% 20% 25% 20% 20% 25%
substitutes,
trust funds &
other similar
arrangements

Net income
from expanded 7.5% 7.5% 7.5% N/A N/A 7.5% 7.5% N/A
foreign except
currency OCW and
deposit System seamen

Royalties 20% 20% 20% 20% 25% 20% 20% 25%


RC NCR RA NRA NRA DC RC NRC
ETB NETB
Royalties on
books, literary 10% 10% 10% 10% 25% 20% 20% 25%
works &
musical
composition
Share of
partner in the 10% 10% 10% 20% N/A N/A N/A N/A
distributive
income of
General
Professional
partnership
Prizes won in Prizes won Prizes won
the Philippines 20% 20% 20% 20% 20% forms part of forms part of 20%
Php 10,000 or gross income gross income
more
Other things Forms part of Forms part of
except: sweep- 20% 20% 20% 20% 20% gross income gross income 20%
stakes and subject to subject to
lotto winning normal normal
income tax income tax
Cash/property 10% 10% 10% 20% 25% Exempt Exempt 15% subject to
dividends the tax
received from Sparing Rule
domestic
corporation
RC NRC RA NRA NRA DC RC NRC
ETB NETB
Income on time
deposits that is pre-
terminated before
the fifth year:
4 less than 5 yrs. 5% 5% 5% 5% N/A 5% 5% N/A
3 less than 4 years 12% 12% 12% 12% 12% 12%
Less than 3 years 20% 20% 20% 20% 20% 20%
5% if gain is 5% if gain is 5% if gain is 5% if gain is not 5% if gain is 5% if gain 5% if gain 5% if gain
Capital gains from not more not more not more more than P100K. not more is not is not is not more
sale of shares of than than than 10% in excess of than P100K. more than more than than
stocks not P100K. 10% P100K. 10% P100K. 10% P100K 10% in P100K. P100K. P100K.
listed/traded in the in excess of in excess of in excess of excess of 10% in 10% in 10% in
exchanges P100K P100K P100K P100K excess of excess of excess of
P100K P100K P100K
6% of gross 6% of gross 6% of gross 6% of gross 25% - the 6% of 6% of 25% - the
Capital gains from selling price selling price selling price selling price or capital gross gross capital
sale of real property or FMV or FMV or FMV FMV whichever is assets is selling selling assets is
(capital asset)* which- ever which- ever which- ever higher considered price or price or consi-
is higher is higher is higher an ordinary FMV FMV dered an
assets to whichever whichever ordinary
him is higher is higher assets to it