DC

RFC

FT 5%
FT 10%

FT 5%
FT 10%

Sale of shares of stock

not listed and traded thru
a local stock exchange ( CAPITAL ASSET)
NET CAPITAL GAIN
first 100,000
exceeding the first 100,000
Sale of Land and Building (CAPITAL ASSET)
GSP or FMV at the time of sale whichever
is HIGHER

FT 6%

Interest under the expanded FCDS

Interest on any currency bank deposit
yield
other monetary benefit from deposit substitute
trust fund
Royalty

FT 7 1/2%

FT 7 1/2%

FT 20%

FT 20%

dividend from domestic corporation

Taxable Income(NET) within and/or without
beginning 4th year w/cever is HIGHER
Normal Tax
MCIT (*gross income)

Exempt
NT 30%

Exempt
NT 30%

Optional Corporate Tax

30%
2%

30%
2%

15%

15%

NRFC

FT 5%
FT 10%

Exempt

FT 30%

FT 15%
FT 30%