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# Taxpayer Income Within The Philippines Income Outside Philippines Applicable Tax Rates of

This document outlines the tax rates and applicable income for different taxpayer classifications in the Philippines, including resident citizens, non-resident citizens, resident aliens, non-resident aliens doing business in the Philippines, non-resident aliens not doing business in the Philippines, domestic corporations, and foreign corporations doing and not doing business in the Philippines. Tax rates on net income range from 0-35% while gross income is taxed at either 25% or 30% depending on taxpayer classification.

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Menchu G. Maban
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68 views1 page

# Taxpayer Income Within The Philippines Income Outside Philippines Applicable Tax Rates of

This document outlines the tax rates and applicable income for different taxpayer classifications in the Philippines, including resident citizens, non-resident citizens, resident aliens, non-resident aliens doing business in the Philippines, non-resident aliens not doing business in the Philippines, domestic corporations, and foreign corporations doing and not doing business in the Philippines. Tax rates on net income range from 0-35% while gross income is taxed at either 25% or 30% depending on taxpayer classification.

Uploaded by

Menchu G. Maban
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Income Income

Applicable
# Taxpayer within the outside Of
Tax Rates
Philippines Philippines
1 Resident Citizen (RC) ✓ ✓ 0-35% Net income

2 Non-Resident Citizen (NRC) ✓ 0-35% Net income

3 Resident Alien (RA) ✓ 0-35% Net income

Non-Resident Alien (NRA)


4
doing business in the Philippines
✓ 0-35% Net income

Non-Resident Alien (NRA)


5
NOT doing business in the Philippines
✓ 25% Gross income

6 Domestic Corporation ✓ ✓ 30% Net income

Foreign Corporation doing business in the


7
Philippines
✓ Gross income

Foreign Corporation NOT doing business


8
in the Philippines
✓ Gross income

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