UNLISTED SHARES OF STOCKS – Seller is INDIVIDUAL

• Capital gains tax – Final tax rate of 15% for net capital gains realized during the taxable year from
the sale, barter, exchange or other disposition of shares of stock in a domestic corporation not
traded through the stock exchange
• Formula: Selling Price xxx
Cost xxx
Net Capital Gain xxx
CGT rate 15%
Capital gains tax xxx

UNLISTED SHARES OF STOCKS – Seller is NON-

INDIVIDUAL
• Capital gains tax – Final tax rate of 15% for net capital gains realized during the taxable year from
the sale, barter, exchange or other disposition of shares of stock in a domestic corporation not
traded through the stock exchange.
• Formula: Selling Price xxx
Cost xxx
Net Capital Gain xxx
CGT rate 5%/10%
Capital gains tax xxx