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Graduated Business Tax Rates Tax Rate of Municipality, unless indicated otherwise Gross Sales/Receipts for Preceding Calendar

Year4 No value Manufacturers, Assemblers, Repackers, Processors, etc. Wholesalers, distributors or dealers Retailers Exporters/ Manufacturers/ who deal with certain essential commodities Max. 0.5% of rates in preceding columns Barangays have See list of essential exclusive right to commodities5 levy taxes on gross sales/receipts of P50k or less (cities) and P30k or less (municipalities) P18 P27.50 P33 P50 P72 P100 P121 P61.60 P143 P165 P187 P165 P220 P302 P275 P165 P104.50 Contractors Metropolitan Manila

Max. 50% of rates in preceding columns

Notes

Less than 1 Less than 5 1 1.99 2 2.99 3 3.99 4 4.99 5 5.99 5 9.99 6 6.99 7 7.99 8 9.99 Less than 10 10 14.99 10 19.99 15 19.99

20 29.99 30 or less Gross Sales/Receipts for Preceding Calendar Year4 30 39.99 40 49.99 50 or less 50 74.99 75 99.99 100 149.99 150 199.99 200 249.99 200 299.99 250 299.99 300 399.99 300 499.99 400 or less 400 499.99 More than 400 500 749.99 750 999.99 1m 1,999.99 2m or more 2m 2,999.99 3m 3,999.99 4m 4,999.99

P440

P330 BGY Max. 1%

P275

Manufacturers, Assemblers, Repackers, Processors, etc. P660 P825 P1,320 P1,650 P2,200 P2,750 P3,850

Wholesalers, distributors or dealers

Retailers

Exporters/ Manufacturers/ who deal with certain essential commodities

Contractors

Metropolitan Manila

P440 P660 BGY Max. 1% P990 P1,320 P1,870 P2,420 P3,300

P385 P550 P880 P1,320 P1,980 P2,640 P3,630 P4,620 P6,160

P5,500

P4,400 2% P8,250 1%

P8,000 P10,000 P13,750 P16,500 P19,800 P23,100

P6,600 P8,800 P10,000 Max. 50% of 1%

P9,250 P10,250 P11,500 Max. 50% of 1%

5m 6,499.99 6.5m or more


4 5

P24,375 Max. 37.5% of 1%

Pesos, in the thousands. .99 indicates less than List of Essential Commodities: 1. Rice and corn 2. Wheat/cassava flour, meat, dairy products, locally made food, sugar, salt, and other agricultural/marine/fresh water products 3. Cooking oil, cooking gas 4. Laundry soap, detergents, medicine 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, etc. 6. Poultry feeds and other animal feeds 7. School supplies 8. Cement

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