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Type Code Tax Rate Description
Individual WI130 15.00 Income distribution to the beneficiaries of estates and trusts
Individual WI139 5.00 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i.e. real estate consultants real estate appraisers and real estate brokers) If gross income for the current year did not exceed P 3M
Individual WI140 10.00 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i.e. real estate consultants real estate appraisers and real estate brokers) If gross income is more than P 3M or VAT Registered regardless of amount
Corporation WC139 10.00 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i.e. real estate consultants real estate appraisers and real estate brokers) If gross income for the current year did not exceed P 720,000
Corporation WC140 15.00 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i.e. real estate consultants real estate appraisers and real estate brokers) If gross income exceeds P 720,000
Individual WI151 5.00 Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments If gross income for the current year did not exceed P 3M
Individual WI150 10.00 Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments If gross income is more than P 3M or VAT Registered regardless of amount
Corporation WC151 10.00 Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments If gross income for the current year did not exceed P 720,000
Corporation WC150 15.00 Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments If gross income exceeds P 720,000
Individual WI152 10.00 Payment by the General Professional Partnerships (GPPs) to its partners If gross income for the current year did not exceed P 720,000
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