25%

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

On the 15th day of the fourth month following the close of the taxable year.

Quarterly instalments paid within 60 days after each quarter.

25/20/25

25/20/25

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

Private Ownership

Positive

Negative

2-15

2-15

Negative

Negative

Negative

[en_us]100USD:0-40% foreign ownership OR exporting at least 60% of their products or have at least 60 % local ownership<br>100,000USD:Employing at least 50 Filipinos or using advanced technology.

{{NL}}200,000 USD:More than 40% foreign ownership[/en_us][zh_cn]100美元:0-40%的外国所有权或出口至少60%的产品或至少60%的本地所有权 {{NL}}10万美元:雇用至少50名菲律宾人或使用先进技术。 {{NL}}20万美元:外资持股超过40%[/zh_cn][zh_tw]100 美元：0-40% 外國擁有權或出口至少 60% 的產品或至少 60% 本地所有權 {{NL}}10 萬美元：僱用至少 50 名菲律賓人或使用先進的技術。 {{NL}}20 萬美元：外國股東持有超過 40%[/zh_tw][es_es]100USD: 0-40% de propiedad extranjera O exportar al menos el 60% de sus productos o tener al menos el 60% de propiedad local{{NL}}100.000 USD: emplear al menos 50 filipinos o utilizar tecnología avanzada.

<br>200.000 USD: Más del 40% de propiedad extranjera[/es_es]