2.

Rate of Tax on Certain Passive Income

Cash and/or Property Dividends

RC, NRC, RA NRA ET NRA NET

Domestic 10% 20% 25%

Foreign GR GR 25%

A final tax at the rate of ten percent (10%) shall be imposed upon
the cash and/or property dividends actually or constructively
received by an individual from a domestic corporation
3. Capital Gains from Sale of Shares of Stock
not Traded in the Stock Exchange

Final tax at the rate of fifteen percent (15%)

is hereby imposed upon the net capital
gains realized during the taxable year
4. Capital Gains from Sale of Real Property

Final tax of six percent (6%)

● Sale, exchange, or other disposition

of real property located in the
Philippines.

● Based on current fair market value or

gross selling price, whichever is
higher