Philippines Capital Gains Tax

Detailed capital gains tax rates and rules for Philippines in 2026.

Capital GainsPHP

Capital gains on the sale of shares of stock not traded on the stock exchange are taxed at 15%. Capital gains on the sale of real property classified as capital assets are taxed at 6% of the gross selling price or fair market value (whichever is higher). Shares traded on the Philippine Stock Exchange are subject to a stock transaction tax of 0.6% of gross selling price in lieu of capital gains tax.

Standard Rate

15%

Exemptions

Sale of principal residence (proceeds reinvested in a new principal residence within 18 months, up to PHP 10 million)
Gains on shares traded on the Philippine Stock Exchange are subject to stock transaction tax instead (0.6%)
Gains from certain tax-free exchanges under Section 40(C)(2) of the Tax Code

How Philippines Capital Gains compares

Philippines’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.