BIR capital gains tax calculator for Philippine shares and real property

It depends on what you sold. Shares listed on the Philippine Stock Exchange pay the stock transaction tax on the gross selling price, 0.6% through 30 June 2025 and 0.1% from 1 July 2025, in lieu of capital gains tax. Unlisted shares pay a 15% final tax on the net gain. Real property pays 6% of the higher of the gross selling price and the Section 6(E) fair market value. Crypto, funds and other capital assets run the Section 39(B) fraction and then the graduated 0% to 35% income tax schedule.

Yes. The stock transaction tax is imposed on the gross selling price or gross value in money, in lieu of capital gains tax (NIRC Section 127(A)), so no gain is computed and no loss is recognised. The broker collects it on every PSE sale, whether the sale made a profit or a loss.

No. Philippine law gives eighteen (18) calendar months from the sale to fully utilize the proceeds in a new principal residence, requires notice to the Commissioner within thirty (30) days, and allows the exemption once every ten (10) years (NIRC Section 24(B)(4)(2)). The 24-month window does not exist. On partial utilisation the 6% applies to the unutilised fraction of the higher of price and value.

No. The PHP 100,000 figure in the history was the size of the first bracket under the pre-2018 graduated tax on unlisted-share gains; RA 10963 replaced it with the flat 15% final tax in 2018. There is no PHP 100,000 exemption today.

Philippine-resident individuals pay tax on capital gains under the National Internal Revenue Code (NIRC) of 1997, as amended, self-assessed one calendar year at a time and filed with the Bureau of Internal Revenue (BIR). Four separate regimes apply, and only one of them is a tax on a computed gain: listed shares pay the stock transaction tax on the GROSS selling price in lieu of capital gains tax; unlisted shares pay a 15% final tax on the NET capital gain; real property pays a 6% final tax on the higher of the GROSS selling price and the fair market value; and every other capital asset (crypto, funds not listed on the exchange, personal property) runs the ordinary capital-gains route of NIRC Section 39(B) and the graduated schedule of Section 24(A)(2). This record's rates array carries the three flat rates; the graduated table lives in the year's income-tax record. Sources: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html and https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html

Listed shares: The stock transaction tax is 0.1% of the gross selling price (RA 12214 Section 17, in force from 1 July 2025; BIR RR No. 20-2025). The tax is imposed on every sale, exchange or other disposition of shares of stock and other securities listed and traded through the local stock exchange (the Philippine Stock Exchange), other than a sale by a dealer in securities, at the rate of "one-tenths of one percent (1/10 of 1%) of the gross selling price or gross value in money of the shares of stock sold, exchanged, or otherwise disposed which shall be paid by the seller or transferor", "in lieu of capital gain tax" (NIRC Section 127(A) as amended by RA 12214). Because it is in lieu of the capital gains tax, no gain is computed and no loss is recognised: the tax falls on the gross proceeds whether the sale made a profit or a loss, and the broker collects and remits it. RA 12214's Section 127(B) imposes the same 0.1% on shares of a domestic corporation listed and traded through a foreign stock exchange. There is no gross-sales threshold or small-sale exemption for this tax. Source: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html

Unlisted shares: a final tax of 15% is imposed on the net capital gains realized during the taxable year from the sale, exchange or other disposition of shares of stock of a domestic or foreign corporation not traded through a local or foreign stock exchange, "The provisions of Section 39(B) notwithstanding" (NIRC Section 24(B)(3), formerly Section 24(C), as amended first by RA 10963 and then by RA 12214 Section 4, which extended it to foreign corporations). The 12-month holding-period fraction of Section 39(B) therefore never applies to unlisted shares, and no holding-period percentage exists for them. The base is the NET gain (proceeds less basis and selling expenses), and the buyer or transferee withholds the 15% from the price (BIR Form 1707 guidelines). There is NO PHP 100,000 exemption: the only PHP 100,000 feature in the law's history was a 5% rate band on the first PHP 100,000 under the pre-TRAIN Section 24(C) (RA 8424), which the flat 15% replaced from 2018. Source: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html

Real property: a final tax of 6% is imposed on "the gross selling price or current fair market value as determined in accordance with Section 6(E) of this Code, whichever is higher", upon the capital gains "presumed to have been realized" from the sale, exchange or other disposition of real property in the Philippines classified as a capital asset (NIRC Section 24(B)(4), formerly Section 24(D)(1)). The base is therefore the gross price or value, NOT the actual gain: a sale below cost still pays 6% of the higher of the two. Section 6(E) (as amended by RA 10963) fixes the value at the higher of the Commissioner's zonal fair market value and the fair market value in the Provincial or City Assessor's schedule of values. The buyer or transferee withholds the 6% from the price (BIR Form 1706 guidelines); the rate is retained at 6% by BIR RR No. 21-2025. Source: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

Principal residence: the 6% tax does not apply where the proceeds of the sale of a natural person's principal residence are "fully utilized in acquiring or constructing a new principal residence within eighteen (18) calendar months from the date of sale or disposition", provided the taxpayer notifies the Commissioner within thirty (30) days of the sale of the intention to avail of the exemption, and provided the exemption is availed of only "once every ten (10) years" (NIRC Section 24(B)(4)(2), formerly Section 24(D)(2)). On partial utilisation the taxable portion is the higher of the gross selling price and the fair market value multiplied by the fraction the unutilized amount bears to the gross selling price, and the 6% is imposed on that portion. There is NO 24-month reinvestment window in Philippine law: the only sourced window is 18 calendar months. Implementing rules: BIR RR No. 13-1999 as amended by RR No. 14-2000 (the tax otherwise due is deposited in escrow). Source: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

Crypto and other capital assets: no BIR issuance deals specifically with crypto-asset taxation, and the Department of Finance's stated position is to implement the OECD Crypto-Asset Reporting Framework by 2028. On the general rules a crypto gain held as a capital asset is neither a share nor real property, so neither final tax applies: the gain enters the ordinary computation with the Section 39(B) holding-period fraction (100% of the gain or loss if the asset was held for not more than twelve months, 50% if held for more than twelve months), is netted under Section 39(C) (losses allowed only to the extent of gains), and is taxed at the graduated rates of Section 24(A)(2) stacked on the year's other income. For this year the graduated schedule for an individual resident citizen is the 2023-onwards table: 0% to PHP 250,000; 15% of the excess over PHP 250,000 up to PHP 400,000; PHP 22,500 + 20% of the excess over PHP 400,000 up to PHP 800,000; PHP 102,500 + 25% of the excess over PHP 800,000 up to PHP 2,000,000; PHP 402,500 + 30% of the excess over PHP 2,000,000 up to PHP 8,000,000; PHP 2,202,500 + 35% of the excess over PHP 8,000,000 (RA 10963 Section 24(A)(2)(a); the table is carried in the ph-income-tax-2026 record). A net capital loss for the year is carried to the succeeding year as a loss from a capital asset held not more than twelve months (Section 39(D)), and no loss is allowed where substantially identical stock or securities were acquired from 30 days before to 30 days after the sale (Section 38 as amended by RA 12214 Section 10). A fund redemption not listed on the exchange runs this same route; an exchange-traded fund listed on the PSE is a share of stock and pays the stock transaction tax instead. Held or dealt in as a trade or business, the gain is ordinary income outside this calculator. Sources: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html and https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html

Filing: unlisted shares file a return within thirty (30) days after each transaction and a final consolidated return on or before 15 April of the following year covering the preceding year's stock transactions (NIRC Section 51(C)(2)(a) as amended by RA 12214; BIR Forms 1707 and 1707-A). Real property files a return within thirty (30) days following each sale or disposition (Section 51(C)(2)(b); BIR Form 1706). The broker collects and remits the stock transaction tax on listed shares within five banking days, so no return computation is needed for those sales. Listed-share sales are VAT-exempt receipts and an individual outside trade or business is outside the VAT net in any event (RR No. 16-2005; NIRC Sections 106 and 108). Source: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html