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Types of Individual Taxpayers in the Philippines
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- 21. Summary of individual applications (Courtesy: www.philtaxation.blogspot.com ) Income RC RA NRC NRA-ETB NRA-nETB SAE Taxable W/in & W/out Within Within Within Within Within GCI 5-32% 5-32% 5-32% 5-32% 25% 15% GBI/GPI 5-32% 5-32% 5-32% 5-32% n/a 5-32% COS-AD Yes Yes Yes Yes n/a RA/NRA BPE Yes Yes Yes Yes, cond. n/a RA/NRA APE Yes Yes, cond. Yes n/a n/a RA/NRA HHIP Yes Yes Yes Yes n/a Variable Foreign tax credits Yes n/a n/a n/a n/a n/a
- 23. (Courtesy: www.pihiltaxation.blogspot.com) Summary continued… Income RC RA NRC NRA-ETB NRA-nETB SAE Royalties 20% 20% 20% 20% 25% RA/NRA - books 10% 10% 10% 10% 25% RA/NRA Prizes/Winnings 20% 20% 20% 20% 25% RA/NRA - P10k 5-32% 5-32% 5-32% 5-32% 25% RA/NRA - PCSO/Lotto Exempt Exempt Exempt Exempt Exempt RA/NRA Info. reward 10% 10% 10% 10% 10% RA/NRA Partnership - GPP 5-32% n/a 5-32% n/a n/a RA/NRA - OP 6/8/10% 6/8/10% 6/8/10% 6/8/10% n/a RA/NRA
- 24. Summary continued… (Courtesy: www.philtaxaation.blogspot.com.com ) Income RC RA NRC NRA-ETB NRA-nETB SAE Dividend - Dom. Corp 6/8/10% 6/8/10% 6/8/10% 6/8/10% 25% RA/NRA - For. Corp. 5-32% Exempt Exempt Exempt Exempt Exempt - Stock div. Exempt Exempt Exempt Exempt Exempt Exempt FBT /68%*32% /68%*32% /68%*32% /68%*32% /75%*25% /85%*15%