08/05/2025
List of Taxes Paid by a Filipino From Birth to Death
(With reference to applicable Philippine tax laws)
BIRTH & EARLY CHILDHOOD
• Documentary Stamp Tax (DST) on Birth Certificate – ₱30
(National Internal Revenue Code [NIRC] Sec. 173)
• Local Civil Registry Fees – ₱50 to ₱200
(Local Government Code of 1991)
• Value-Added Tax (VAT) – 12% on baby essentials: milk, diapers, clothing, toys, medicines
(NIRC Sec. 106)
• VAT – 12% on digital services (e.g., YouTube Premium, Netflix)
(NIRC Sec. 108, amended by RA 11534 or CREATE Law)
TEENAGE YEARS
• VAT – 12% on food, gadgets, clothes, and school supplies
(NIRC Sec. 106–108)
• DST on Prepaid Load – ₱0.40 per ₱100
(Revenue Regulations No. 9-2004)
• VAT – 12% on mobile load, games, online subscriptions
(NIRC Sec. 108, RA 11534)
ADULTHOOD – EMPLOYMENT & SPENDING
• Income Tax – Graduated rates from 0% to 35%
(NIRC Sec. 24, TRAIN Law - RA 10963)
• Mandatory Contributions – SSS, PhilHealth, Pag-IBIG (approx. 3–11%)
(RA 11199, RA 7875, RA 9679)
• VAT – 12% on daily expenses: food, utilities, appliances, transport
(NIRC Sec. 106–108)
• Excise Tax on Fuel – ₱6–₱10 per liter
(RA 10963 – TRAIN Law)
• VAT – 12% on toll fees, ride-hailing services, logistics
(Revenue Memorandum Circulars; BIR clarification on digital and transport services)
BUSINESS & FREELANCE TAXES
• BIR Annual Registration Fee – ₱500
(NIRC Sec. 236)
• Percentage Tax – 3% (non-VAT taxpayers)
(NIRC Sec. 116)
• VAT – 12% for VAT-registered businesses
(NIRC Sec. 106)
• Income Tax – Paid quarterly and annually
(NIRC Sec. 74–77)
• DST on Receipts, Contracts – Variable rates
(NIRC Sec. 173 onwards)
• Printing of Official Receipts – ₱1,000 to ₱5,000+
(NIRC Sec. 238, BIR Accreditation Rules)
FAMILY & PROPERTY LIFE
• VAT – 12% on developer-sold property above ₱3.2M
(NIRC Sec. 106, BIR Zonal Value Guidelines)
• Capital Gains Tax – 6% on sale of real property
(NIRC Sec. 24(D))
• DST – 1.5% on real estate sale/loan documents
(NIRC Sec. 196)
• Transfer Tax – 0.5% to 0.75% (based on LGU ordinances)
(Local Government Code)
• Real Property Tax – 1% to 2% annually
(Local Government Code, Sec. 233–234)
• Registration Fees – ~0.25% of property value
(Registry of Deeds, LRA schedule of fees)
• VAT & Excise Tax on Cars – VAT 12% + Excise Tax 4%–50%
(TRAIN Law, NIRC Sec. 149)
• LTO, Emission, Insurance Fees – As mandated by LTO & Insurance Commission
BANKING & INVESTMENTS
• Final Withholding Tax on Interest Income – 20%
(NIRC Sec. 24(B)(1))
• Capital Gains Tax on Non-Listed Stock Sale – 15%
(NIRC Sec. 24(C))
• Stock Transaction Tax on Listed Shares – 0.6%
(NIRC Sec. 127)
• DST on Loan, Insurance Documents – Variable rates
(NIRC Sec. 179, 183, 185)
• Insurance Premium Tax – Typically 2%
(NIRC Sec. 123)
SENIOR YEARS
• VAT-Exemptions on select goods & services
(RA 9994 – Expanded Senior Citizens Act of 2010)
• Still Liable for property, estate, capital gains taxes, etc.
DEATH & ESTATE
• Estate Tax – 6% on net estate (after deductions)
(NIRC Sec. 84–86, TRAIN Law)
• DST – 1.5% on inheritance/property documents
(NIRC Sec. 196)
• Transfer Tax – 0.5% to 0.75%
(Local Government Code)
• Notarial & Court Fees – As per Department of Justice schedule
Despite all these taxes, why is poverty still widespread in the Philippines?
That is a question of governance, allocation, and accountability.
