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Crypto tax in Philippines 2026
The Philippines has no crypto-specific tax law: an occasional investor's gains are capital gains folded into the 0-35% scale, and holding over 12 months halves the taxable portion.
Habitual traders, miners and anyone paid in crypto are in ordinary-income territory on the full amount — and small traders can even elect the 8% flat tax on gross receipts.
At a glance
- top rate
- 35% (full inclusion for short holds and traders)
- entry band
- Effective halving of the rate after a 12-month hold
- tax year basis
- Calendar year
- filing deadline
- 15 April with the annual return
- residency basis
- Resident citizens: worldwide; resident aliens: Philippine-source only
- regime flag
- No dedicated statute — general capital-asset rules apply
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0-35% | 50% of the gain | Investment disposals after holding more than 12 months |
| 0-35% | 100% of the gain | Investment disposals within 12 months |
| 0-35% (or 8% flat) | Net business income (or gross receipts) | Habitual trading as a business; the 8% option needs receipts under PHP 3 million |
| 0-35% | Market value received | Mining, staking rewards and crypto received as payment |
Thresholds & allowances
- Holding-period relief50% inclusion after 12 months
The general capital-asset rule for individuals — crypto is not covered by the 15% share rate or the 0.1% trade tax
Residency
Residency trigger
Resident citizens owe tax on crypto gains worldwide; resident foreigners only when the income is Philippine-source.
Non-resident treatment
Non-residents are taxed only on Philippine-source crypto income, at the scale (over-180-day stays) or the 25% final rate.
Notes
- No tax authority regulation yet ring-fences crypto — treatment follows the general capital-asset versus business-income divide, so keeping trade records is what protects the investor treatment.
- Crypto-to-crypto swaps and spending crypto are disposals under the general rules; the gain is measured against your peso cost.
- Exchanges are licensed by the central bank, and reporting runs through the ordinary annual return rather than any special crypto form.
- Losses on capital-asset crypto offset only capital gains, and a net capital loss carries forward 1 year.
- No dedicated tax-bureau crypto guidance exists — the capital-asset reading (50% inclusion after a 12-month hold) rests on general code provisions; verify before relying on it.
FAQ
Is there a crypto tax in the Philippines?
No dedicated one — gains are taxed with ordinary income at 0-35%, and only 50% of the gain counts if you held for more than 12 months.
How are crypto traders taxed in the Philippines?
As a business: full gains at 0-35%, or the 8% flat tax on gross receipts above PHP 250,000 for traders under the PHP 3 million threshold.
Figures: tax year 2026, compiled from public sources. Not tax advice.