Philippines Capital Gains Tax Calculator
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).
Use the Philippines Capital Gains Tax Calculator
CGT Inputs
6% CGT on the highest of selling price, zonal value, or assessed value.
Multiply the per-sqm BIR zonal value by the lot/floor area.
Found on the real property tax declaration from the local government.
Enter your details and click Calculate CGT
CGT Summary
Calculation Breakdown
Estimate only — based on BIR rules under the TRAIN Law (RA 10963). Does not account for the principal residence exemption, documentary stamp tax, or other transfer costs. Consult a BIR-accredited tax professional for personal advice.
Summary
The Philippines imposes a final capital gains tax (CGT) administered by the Bureau of Internal Revenue (BIR). For real property classified as a capital asset, the CGT rate is 6% applied to the higher of the actual selling price, the BIR zonal value, or the assessed value — whichever is greatest. For shares of stock in a domestic corporation not traded on the Philippine Stock Exchange, the rate is 15% of the net capital gain. This tool computes the tax due for both asset types based on your inputs.
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).