NON-RESIDENT ALIE

NIRC
Rate

Gross income from all sources WITHIN the

Gross Income Tax Philippines, other than the income subject 25%
to tax under Sec. 24 (C) & (D)

Not Over P100,000 = 5%

Capital Gains from sale of Tax upon the net capital gains from sale,
shares of stock NOT traded barter, exchange or other disposition of On any amount in excess of
in the stock exchange Stock in domestic corporation P100,000=10%

Tax based on the gross selling price or

current fair market value whichever is
Capital gains from sale of higher, imposed upon the Capital Gains
PRESUMED to have been realized from the 6%
real property
sale, barter, exchange of a real property
located in the Philippines and classified as
Capital Asset.

Preferential rate for gross income received

Alien Individual Employed 15%
in the Philippines
by RAH or ROH

Alien Individual Employed Preferential rate for gross income received 15%
by Offshore Banking Units in the Philippines

Alien Individual Employed

by Petroleum Service 15%
Contractor and Preferential rate for gross income received
Subcontractor in the Philippines
NON-RESIDENT ALIEN NOT ENGAGED IN TRADE OR BUSINESS
TRAIN
Example Rate

Stockholder of San
25%
Miguel Corporation

5%
Sale of San Miguel
Corporation shares
of stock to a friend.
10%

Sale of an vacant lot

classified as a capital
asset in Manila.

6%

Alien employed by
Nike Philippines 25%

Alien employed by
Chase Bank 25%

Alien employed by
Shell Philippines 25%
 TRAIN
te Example

% Stockholder of San Miguel Corporation

%
Sale of San Miguel Corporation shares of
stock to a friend
%

Sale of an vacant lot classified as a capital

asset in Manila.

% Alien employed by Nike Philippines

% Alien employed by Chase Bank

% Alien employed by Shell Philippines

 N
NIRC
Category
Rate

Based on gross income from all sources

Gross Income Tax
WITHIN except those under (B) (5) (c)

NR Cinematographic Film Owner, Based on gross income from all sources

Lessor, Distributor WITHIN

NR Owner or Lessor of Vessels Based on gross rentals/charter fees

Chartered by PH Nationals from PH citizens/corp.

NR Owner or Lessor of Aircraft,

Based on gross rentals/fees
Machineries, etc.
B
Final tax on interest income on foreign
Interests on Foreign Loans
loans

Capital Gains from sale of shares of

Final Tax on net capital gains from sale,
stock NOT traded in the stock etc. of shares of stock in DC
exchange

Dividends received by an NRFC from

Intercorporate Dividends
DC

Capital gains from sale of

lands/buildings

A (2) MCIT
A (5) BRPT
29 IAET
,
 NON-RESIDENT FOREIGN CORPORATION
NIRC
Rate Example Rate

Based on gross income from all

Harvard U's income from
30% sources WITHIN except those under
matriculation of PH students
(B) (5) (c)

Based on gross income from all sources

25% Marvel's movie sales in PH
WITHIN

Based on gross rentals/charter fees

4.5% SS Beijing leased to Henry Sy
from PH citizens/corp.

7.5% Lufthansa leased 5 Airbuses to PAL Based on gross rentals/fees

Well's Fargo loans to SMDC earning Final tax on interest income on foreign
20%
1M interest loans

Not Over P100,000 = 5%

Final Tax on net capital gains from sale,
Harvard U's sale of shares in SMDC etc. of shares of stock in DC
In Excess of P100,00 = 10%

15% subject to tax sparing Harvard U's cash dividends from

Dividends received by an NRFC from DC
credit SMDC

N/A

N/A
N/A
N/A
 TRAIN
Rate Example

Harvard University's income from

30%
matriculation of PH students

25% Marvel's movie sales in PH

4.5% SS Beijing leased to Henry Sy

7.5% Lufthansa leased 5 Airbuses to PAL

Well's Fargo loans to SMDC

20%
earning 1M interest

Not Over P100,000 = 5%

Harvard U's sale of shares in SMDC
In Excess of P100,00 = 10%

Harvard U's cash dividends from

15% subject to tax sparing credit
SMDC