Other Percentage Taxes

Tax on Persons Exempt from Value-Added Tax

3%

Tax on Persons Exempt from Value-Added Tax (July 1, 2020 to June 30, 2023)

1%

Percentage Tax on Domestic Common Carriers and Keepers of Garages

3% Common Carriers Tax (CCT)

Percentage Tax on International Carriers

3% CCT

Tax on Franchises - Radio/Broadcasting

<10M 3%

Tax on Franchises - Gas & Water Utilities

2%

Tax on Overseas Dispatch, Message or Conversation Originating from the Philippines

10%

Tax on Banks & Quasi-Banking Operations - Lending Activities & Financial Leasing (=<5)

5%

Tax on Banks & Quasi-Banking Operations - Lending Activities & Financial Leasing (>5)

1%

Tax on Banks & Quasi-Banking Operations - Dividends in Net Income of Subsidiaries

0%

Tax on Banks & Quasi-Banking Operations - Passive Income & Exchange

7%

Tax on Banks & Quasi-Banking Operations - Net Trading Gains

7%

Tax on Other Non-Bank Financial Intermediaries - Maturity =< 5

5%

Tax on Other Non-Bank Financial Intermediaries - Maturity > 5

1%

Tax on Life Insurance Premiums

2%

Tax on Agents of Foreign Insurance Companies - Agents

4%

Tax on Agents of Foreign Insurance Companies - Owner of Property

5%

Amusement Taxes - Jai-alia and Racetracks

30%

Amusement Taxes - Cockpits, Cabarets, Night/Day Clubs

18%

Amusement Taxes - Professional Basketball Games

15%

Amusement Taxes - Boxing Exhibitions

10%

Gaming Tax on Services Rendered by Offshore Gaming Licensees (OGLs)

5% GGR vs 5% APMMR (higher)

Tax on Winnings - Bettor (Regular)

10%

Tax on Winnings - Bettor (Other Bets)

4%

Tax on Winnings - Horse Owners

10%

Stock Transaction Tax

6/10 of 1%