Taxes
Philippines — Tax: Capital Gains
Philippine capital gains are taxed at a final 6% on real property (higher of selling price or zonal value) and 15% on unlisted shares, with listed shares under a stock transaction tax.
VerifiedGovernment / official sourceBureau of Internal Revenue — Forms 1706 and 1707 guidelinesLast reviewed: 2026-10-23
Key facts
- Sale of real property classified as a capital asset: final 6% on the higher of the selling price or the zonal value (Form 1706 guidelines).
- A principal residence sale can be exempt under conditions set in the BIR guidance.
- Net capital gains from shares of a domestic corporation not traded on a stock exchange: final 15% for individuals and corporations; the buyer typically withholds and the return is due within 30 days (Form 1707).
- Shares sold through a local or foreign stock exchange fall under the stock transaction tax instead (RR 21-2025 digest).