Resident citizen Resident Alien NRC NRA-ETB NRA-NETB

within without Within without Within without Within without within without
COMPENSATION INCOME 5%-32% -same- -same- EXEMPT -same- exempt SAME EXEMPT SAME EXEMPT
BUSINESS INCOME 5%-32% 5%-32% 5%-32% EXEMPT 5%-32% EXEMPT 5%-32% EXEMPT 25% EXEMPT
PASSIVE INCOME ROYALTIES BOOKS, MUSIC, LITERARY WORKS 10% 5%-32% 10% EXEMPT 10% EXEMPT 10% EXEMPT 10% EXEMPT
OTHERS 20% 5%-32% 20% EXEMPT 20% EXEMPT 20% EXEMPT 20% EXEMPT
INTEREST In general 20% 20% EXEMPT 20% EXEMPT 20% exempt 20% exempt
SHORT TERM

4 YEARS TO LESS THAN 5 YEARS 5% 5%-32% 5% EXEMPT 5% EXEMPT 5% EXEMPT 5% EXEMPT
3 YEARS TO LESS THAN 4 YEARS 12% 5%-32% 12% EXEMPT 12% EXEMPT 12% EXEMPT 12% EXEMPT
LESS THAN 3 YEARS 20% 5%-32% 20% EXEMPT 20% EXEMPT 20% EXEMPT 20% EXEMPT
LONG TERM MORE THAN 5 YEARS EXEMPT EXEMPT EXEMPT EXEMPT EXEMPT EXEMPT EXEMPT EXEMPT 20% EXEMPT
EXPANDED FOREIGN CURRENCY DEPOSIT 7.5% 5%-32% 7.5% EXEMPT EXEMPT EXEMPT EXEMPT EXEMPT EXEMPT EXEMPT
PRIZES 10K OR LESS 5%-32% 5%-32% 5%-32% EXEMPT 5%-32% EXEMPT 5%-32% EXEMPT 5%-32% EXEMPT
MORE THAN 10K 20% 5%-32% 20% EXEMPT 20% EXEMPT 20% EXEMPT 20% EXEMPT
DIVIDENDS RECEIVED BY FROM A DC BY: 10% 5%-32% 10% EXEMPT 10% EXEMPT 20% EXEMPT 25% EXEMPT
RECEIVED FROM A FOREIGN CORPORATION EXEMPT EXEMPT EXEMPT EXEMPT
WINNINGS 20% 5%-32% 20% EXEMPT 20% EXEMPT 20% EXEMPT 20% EXEMPT
SHARES OF STOCK THROUGH STOCK EXCHANGE- DC .5% OF
1% GSP
.5% OF
1% GSP
EXEMPT .5% OF
1% GSP
EXEMPT .5% OF
1% GSP
EXEMPT .5% OF
1% GSP
EXEMPT
NOT THROUGH SE 100K AND BELOW 5%
MORE THAN 100K 10%
REALTY HELD AS CAPITAL ASSET 6% OF
THE
FMV OR
GSP ,
HIGHER
5%-32% EXEMPT EXEMPT 6% OF
THE
FMV OR
GSP ,
HIGHER
EXEMPT EXEMPT EXEMPT 6% OF
THE
FMV OR
GSP ,
HIGHER
EXEMPT