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REGULAR BUSINESS/CORPORATE TAX DC RFC NRFC

Regular Corp. Corporate Income Tax 30% of Taxable Income 30% of Taxable Income 30% of Taxable Income
MCIT 2% of Gross Income if higher 2% of Gross Income if higher n/a
than above than above
IAET 10% of TI on the 4th year n/a n/a
following its commencing
Branch Profit Remittances 15% of total profit
Special Corp. Regional/Area HQ exempt
Regional Operating HQ 10% of Taxable Income

R International Carrier 2.5% of Gross Philippine


Billings
Offshore Banking Units 10% FWT
NR Cinematographic Film 25% of Gross Income
Owner/Lessor/Distributor
NR Vessel Owner/Lessor (chartered 4.5% of Gross Rentals/Fee
by Phil. Natl)
NR Aircraft, Machineries, other eqpt 7.5% of Gross Rentals/Fee
Owner/Lessor

PASSIVE INCOME DC RFC NRFC


Interest Income Interest Income from Phil. Bank 20% FWT 20% FWT 30%
Deposits
Interest Income from EFCDS 7.5% FWT 7.5% FWT exempt
Interest Income on Foreign loans 20%
Interest income in Longterm Deposit Exempt-20% Exempt-20% 20% FWT
Royalties 20% FWT 20% FWT 30%

Dividends Intercorporate Dividends Exempt Exempt 15% (cash/property)

Capital Gains Sale of Shares of Stocks 5% not over P100k or 10% on any amount in excess of P100k

Sale of Real Property 6% of GSP or FMV whichever is n/a


higher
Prizes and n/a
Winnings
PASSIVE INCOME (Within only) RC NRC RA NRAETB NRANETB
Interest Interest Income from Phil. 20% FWT 20% FWT 20% FWT 20% FWT 25% NIT
Income Bank Deposits
Interest Income from 7.5% FWT *n/a (included in 7.5% FWT exempt exempt
EFCDS GI)
exempt
Interest income in LTD Exempt Exempt Exempt Exempt Exempt

Royalties a. Regular 20% FWT 20% FWT 20% FWT 20% FWT 25% NIT
b. Literary works 10% 10% 10% 10% 25% NIT

Prizes and a. P10k and below NIT NIT NIT NIT 25% NIT
Winnings
b. Above P10k 20% FWT 20% FWT 20% FWT 20% FWT 25% NIT

Dividends a. From DC 10% FWT 10% FWT 10% FWT 20% FWT 25% NIT

b. From FC NIT NIT NIT NIT 25% NIT

Capital Gains Sale of Shares of Stocks 5% not over P100k or 10% on any amount in excess of P100k

Sale of Real Property 6% of GSP or FMV whichever is higher