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Capital gains tax in Philippines 2026
Each asset class has its own rate: 15% on gains from unlisted shares (domestic and, since July 2025, foreign), a 6% final tax on the higher of price or market value for real property, and a 0.1% trade tax instead of income tax for listed shares.
Everything else is a capital asset on the ordinary scale — where only half the gain counts once you have held for over 12 months.
At a glance
- top rate
- 15% on unlisted-share gains
- entry band
- 0.1% of the sale value on listed shares
- tax year basis
- Per transaction for the final taxes
- filing deadline
- 15 April for scale-taxed gains
- residency basis
- Same rates for residents and non-residents
- regime flag
- Mutual-fund and unit-trust redemptions exempt since July 2025
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net gain | Shares not traded on an exchange — domestic and foreign companies alike |
| 0.1% | Gross selling price | Shares sold through a local or foreign stock exchange — a transaction tax in place of income tax |
| 6% | Higher of price or fair market value | Land and buildings held as capital assets — final; sellers to the government may elect the scale instead |
| 0% | — | Redemption of mutual-fund shares and unit-trust participations, where final taxes were withheld on the underlying assets |
| 0-35% | Gain (50% counted if held over 12 months) | Other capital assets — taxed with ordinary income |
Thresholds & allowances
- Long-hold inclusion50% of the gain
For capital assets on the ordinary scale held more than 12 months; 100% at 12 months or less
Residency
Residency trigger
The share and property taxes hit the transaction wherever the seller lives; resident citizens also owe scale tax on foreign gains, resident aliens do not.
Non-resident treatment
Non-residents pay the same 15% on unlisted Philippine shares and 6% on Philippine property; foreign-currency-deposit interest paid to them is exempt.
Notes
- The 6% property tax is due even on a loss — it bites on value, not profit; losses on property sales bring no offset.
- Capital losses only offset capital gains; unlisted-share losses only offset unlisted-share gains, and a net capital loss carries forward just 1 year.
- Selling unlisted shares below fair market value can trigger 6% donor's tax on the shortfall unless the price is a genuine arm's-length one.
- Bond gains lost their old 5-year-maturity exemption in July 2025 — they are now ordinary income unless exchange-traded, with special government project bonds still exempt.
FAQ
How are stock gains taxed in the Philippines?
Listed shares: a 0.1% transaction tax on the sale price and no income tax. Unlisted shares: 15% on the net gain.
What tax applies when selling property in the Philippines?
A 6% final tax on the sale price or the fair market value, whichever is higher — whatever your actual profit.
Figures: tax year 2026, compiled from public sources. Not tax advice.