SITUS Ordinary Income / NI Tax Passive Income / Final Tax Capital Gains Tax

1. RC

World
wide

GI, world
(AD)
Taxable Income
X Rates__
Tax Due

Interest from FCDS 7.5%
Interest from deposits
Royalties
Prizes exceeding 10K
20%
Royalties from books, music
compositions & literary works
Dividends from Domestic Co.
10%

1. Sale of Shares of
Stock Domestic
Co/ not traded
thru the LSE,
held as CA on
Net Capital
Gains of
P100,000 a 5%
CGT in excess of
P100,000 a 10%
CGT.

2. Sale Real
Property located
Philippines held
as CA on the
FMV or SP
whichever is
higher a 6%
CGT.

2. NRC

Within
Phils.

Same as above

Same as above except Interest
from FCDS - exempted

3. RA

Within
Phils.

Same as above

Same as RC

4. NRA
ETB

Within
Phils.

GI, Phils
(AD, except PE unless there
is reciprocity)
Taxable Income
X Rates_____
Tax Due


Same as RC except
Interest from FCDS
exempted
Dividend from Domestic Co.
20% FT

5. NRA not
ETB

Within
Phils.

GI subject to 25% FT

None

6. SA

Within
Phils.

Compensation Income
15%

Same as RC