What is the CGT rate for real property in the Philippines?

The BIR imposes a 6% final capital gains tax on the sale of real property classified as a capital asset. The tax base is the highest of the actual selling price, the BIR zonal value, or the assessed value of the property.

What is the CGT rate for shares of stock in the Philippines?

The sale of shares in a domestic corporation not listed on the Philippine Stock Exchange is subject to a 15% final CGT on the net capital gain (selling price minus cost basis). This rate applies effective January 1, 2018 under the TRAIN Law (RA 10963).

What is the BIR zonal value?

BIR zonal values are per-square-meter land values set by the Bureau of Internal Revenue for each municipality or city zone. They are periodically updated and used as a minimum valuation for tax purposes. If you do not know the exact zonal value, contact your local BIR Revenue District Office (RDO) or check the BIR website.

When is the Philippine CGT due?

For real property, CGT must be paid within 30 days from the date of notarization of the Deed of Absolute Sale using BIR Form 1706. For shares of stock, CGT is due within 30 days after each sale or exchange using BIR Form 1707.

Are shares traded on the PSE subject to CGT?

No. Shares listed and traded on the Philippine Stock Exchange are subject to the stock transaction tax (0.6% of gross selling price) instead of CGT. This calculator applies only to unlisted shares not traded on the PSE.

Is the principal family home exempt from CGT?

Under Section 24(D)(2) of the Tax Code, the sale of a principal residence may be exempt from the 6% CGT if the proceeds are fully used to acquire a new principal residence within 18 months. The exemption is available once every 10 years and requires prior BIR approval. This calculator does not model the exemption — consult a tax professional if you believe you qualify.

Philippines Capital Gains Tax Calculator

Name: Philippines Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Calculate Philippine CGT on real property (6% of higher of selling price or zonal/assessed value) or shares of stock not traded on the PSE (15% of net gain).

CGT Inputs

Asset Type

Real Property Unlisted Shares

6% CGT on the highest of selling price, zonal value, or assessed value.

Selling Price (PHP)

₱

BIR Zonal Value (PHP) — total, not per sqm

₱

Multiply the per-sqm BIR zonal value by the lot/floor area.

Assessed Value (PHP) — from tax declaration

₱

Found on the real property tax declaration from the local government.

Enter your details and click Calculate CGT

Summary

Calculate Philippine CGT on real property (6% of higher of selling price or zonal/assessed value) or shares of stock not traded on the PSE (15% of net gain).

How it works

Select the asset type: real property or unlisted shares of stock.
For real property, enter the selling price, zonal value, and assessed value; the calculator uses the highest figure as the CGT base.
For shares, enter the selling price and your cost basis; the net gain is the CGT base.
The applicable BIR CGT rate (6% for property, 15% for shares) is applied to the base.
The result shows the CGT due, the taxable base used, and a line-by-line breakdown.

Use cases

Estimate CGT before selling a house, lot, or condominium unit in the Philippines.
Calculate the documentary stamp tax base alongside CGT for real property transfers.
Determine tax liability on the sale of shares in a private Philippine corporation.
Compare the after-tax proceeds of different selling prices for a property.
Plan the timing of an asset sale relative to available zonal or assessed values.
Prepare for BIR filing deadlines (CGT on property is due within 30 days of notarization).

Frequently Asked Questions

Last updated: 2026-07-23 · Reviewed by Nham Vu