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Individual Taxpayer - Coggle Diagram
Individual Taxpayer
Interest Income
Long Term Deposit
Four (4) years but less than five (5) years
5%
Three (3) years but less than four (4) years
12%
at least 5 yrs
exempt
Less than three (3) years
20%
FCDC
15%
Non Resident - exempt
Resident ONLY
Joint Account - HALF is taxable of 15%
20%
Non Resident Alien
not engaged
25% GI
engaged
more than 180 days
Royalty
10%
royalties on books and other literary works and musical compositions)
20%
Prizes
up to 10K
Basic Tax
10K
20%
Winnings
PCSO
Other Individual
up to 10K
exempt
10K
20%
NRA - ETB
up to 10K
exempt
10K
exempt
NRA - NETB
25%
Other Winnings
Dividends
from Foreign Corp
Basic Tax
from Domestic Corp
10%
25%
NRA NETB
20%
NRA - ETB
Resident Citizen
within & without
NI - GR
Non Resident Citizen
at least 183 (182.5)
within
NI - GR
Resident Alien
within
NI - GR
derived within the philippines