| Type |
Code |
Tax Rate |
Description |
| Individual |
WI060 |
5.00 |
Business and bookkeeping agents and agencies If gross income for the current year did not exceed P 3M |
|
| Individual |
WI061 |
10.00 |
Business and bookkeeping agents and agencies If gross income is more than P 3M or VAT Registered regardless of amount |
|
| Corporation |
WC060 |
10.00 |
Business and bookkeeping agents and agencies If gross income for the current year did not exceed P 720,000 |
|
| Corporation |
WC061 |
15.00 |
Business and bookkeeping agents and agencies If gross income exceeds P 720,000 |
|
| Individual |
WI070 |
5.00 |
Insurance agents and insurance adjusters If gross income for the current year did not exceed P 3M |
|
| Individual |
WI071 |
10.00 |
Insurance agents and insurance adjusters If gross income is more than P 3M or VAT Registered regardless of amount |
|
| Corporation |
WC070 |
10.00 |
Insurance agents and insurance adjusters If gross income for the current year did not exceed P 720,000 |
|
| Corporation |
WC071 |
15.00 |
Insurance agents and insurance adjusters If gross income exceeds P 720,000 |
|
| Individual |
WI080 |
5.00 |
Other recipients of talent fees If gross income for the current year did not exceed P 3M |
|
| Individual |
WI081 |
10.00 |
Other recipients of talent fees If gross income is more than P 3M or VAT Registered regardless of amount |
|