Philippines Tax & Investment Guides
16 guides covering Philippine taxation, TRAIN Law income tax, corporate income tax (CIT 25%), VAT 12%, capital gains tax, estate tax, donor's tax, SSS, PhilHealth, Pag-IBIG, and key investment topics.
Personal Tax & Residency
TRAIN Law progressive rates 0-35%, taxable income, and residency rules
VAT & Indirect Tax
VAT 12%, percentage tax 3%, and filing requirements
Business & Corporate Tax
CIT 25%, MCIT 2%, and Barangay micro-business exemptions
Investment & Savings
Capital gains 15%, dividends 10%, and passive income
Philippines Capital Gains Tax Guide 2026 — 15% on Shares, 6% on Property, 0.6% Optional
Philippine capital gains tax. CGT on shares: 15% of net gain (listed/unlisted) or 0.6% of gross (optional for large transactions). CGT on property: 6% of gross selling price or zonal value. No short-term vs long-term distinction for 2026.
Philippines Investment Income Guide 2026 — Dividends 10% WHT, Interest 20%, Royalties 20%, CGT 15%
Philippine investment income taxation. Dividends: 10% WHT for residents, 15-25% for non-residents, intercorporate exempt. Interest: 20% WHT on bank deposits and bonds. Royalties: 20% WHT. Capital gains on shares at 15%. Tax rules for 2026.
Property & Wealth Tax
Real property tax, estate tax 6%, and donor's tax 6%
Philippines Inheritance & Gift Tax Guide 2026 — Estate Tax 6% Flat, Donor's Tax 6%, Family Exemptions
Philippine inheritance (estate tax) and gift (donor's tax). Estate tax 6% flat on net estate over PHP 200k, PHP 5M family home deduction, PHP 5M standard deduction, vanishing deductions. Donor's tax 6% flat on gifts over PHP 250k per year. TRAIN law reforms for 2026.
Philippines Property Tax Guide 2026 — RPT 0.25–1%, Transfer Tax 0.5–0.75%, CGT 6%, DST 1.5–3%
Philippine property taxes. Real Property Tax (RPT) 0.25–1% of assessed value, transfer tax 0.5–0.75%, CGT 6% on property sale, Documentary Stamp Tax (DST) 1.5–3%, and no annual wealth tax for 2026.
Philippines Wealth Tax Guide 2026 — No Wealth Tax, RPT 0.25–1%, Estate Tax 6%
explaining the absence of wealth tax in the Philippines. No annual wealth tax, net worth tax, or solidarity tax. Real Property Tax (RPT) at 0.25–1% of assessed value serves as the only recurring property holding cost. Estate tax at 6% on estates over PHP 200k is the only wealth transfer tax for 2026.
Other Guides
Philippines Business Registration Guide (SEC, DTI, BIR, LGU 2026)
the Philippines business registration and incorporation for 2026 — the SEC registration for the corporations, the DTI registration for the sole proprietors, the LGU business permit (mayor's permit), the BIR registration (TIN issuance), the COR/ATP (Certificate of Registration / Authority to Print), the books of accounts registration, and the VAT registration for the gross sales exceeding PHP 3 million.
Philippines Cross-Border Tax Guide (183-Day Rule, OFW Exemption, DTA Network 2026)
Philippines cross-border taxation for 2026 — the 183-day rule (or 183+ days in 12 months) for tax residency, the resident citizen vs resident alien vs non-resident citizen/alien classification, the worldwide income for resident citizens, the source-only income for resident aliens, the OFW exemption from filing, the DTA network of 40+ treaties, and the foreign tax credit.
Philippines Crypto Tax Guide (CGT 15%, IIT 0-35%, BIR Guidance 2026)
the Philippines cryptocurrency taxation for 2026 — the crypto gains taxed as CGT at 15% (if classified as the securities) or IIT at 0% to 35% (if the trading constitutes the business), the BIR guidance issued in 2022 and updated, the SEC exchange licensing requirements under the Revised Corporation Code, the lack of the specific crypto law, and the crypto-to-crypto transactions subject to the CGT.
Philippines Pension Guide (SSS Pension, Retirement Age 60, WISP 2026)
the Philippines SSS pension system for 2026 — the defined benefit monthly pension formula (300 + 20% of AMSC + 2% of AMSC for years beyond 10), the minimum pension for 10+ years of contributions, the retirement age of 60, and the optional SSS WISP (Worker's Investment and Savings Program) for the additional retirement savings.
Philippines Rental Income Guide (IIT 0-35%, OSD 40%, CGT 6% 2026)
the Philippines rental income taxation for 2026 — the rental income taxed as IIT at 0% to 35% (if owned personally) or at 25% (if held by the corporation), the 40% Optional Standard Deduction (OSD) on the gross income (or the itemised deduction), the no separate rental tax regime, and the CGT at 6% on the property sale.
Philippines Social Contributions Guide (SSS, PhilHealth, Pag-IBIG 2026)
Philippines mandatory social contributions for 2026 — SSS (Social Security System) employee 4.5% up to PHP 30,000 MSC, employer 8.5%; PhilHealth 4-5% (split 50/50, salary bracket based); Pag-IBIG 2% employee + 2% employer up to PHP 5,000/month.
Philippines Tax Filing Guide (ITR April 15, eBIRForms, VAT Returns 2026)
the Philippines tax filing and compliance for 2026 — the annual ITR deadline of April 15 for the individuals, the BIR e-filing system (eBIRForms), the monthly/quarterly VAT returns (2550M/2550Q), the withholding tax returns (monthly), the expanded withholding tax (EWT), and the income tax returns 1701/1700.
Philippines Tax Residency Guide (183-Day Rule, Citizenship-Based Taxation, RA 8424 2026)
the Philippines tax residency rules for 2026 — the 183-day presence test, the citizenship-based taxation for citizens (worldwide income regardless of where they live, unique in SE Asia), the RA 8424 (NIRC) rules, the four-way classification (resident citizen, resident alien, non-resident citizen, non-resident alien), and the OFW/sea-based worker exemption from the filing if no purely PH income.
Philippines Calculators (9)
Free calculators for Philippine salary, tax, and personal finance.
Philippines Salary
Net pay after TRAIN Law tax, SSS, PhilHealth, Pag-IBIG.
Philippines VAT
VAT 12% and percentage tax 3% net/gross.
Philippines Corporate Tax
CIT 25% and MCIT 2% calculator.
Philippines CGT
15% capital gains on shares and property.
Philippines Property Tax
Real property tax and transfer tax.
Philippines Estate Tax
Estate tax 6% on net estate.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.