Interest from any currency bank deposit
20%
Yield or any other monetary benefit from deposit substitute
20%
Yield or any other monetary benefit from trust funds and similar arrangements
20%
Interest incomes received from a depository bank under expanded foreign currency deposit system
Exempt
Interest income from long-term deposit or investment
Exempt
Pre-terminated interest income from long-term deposit or investment (4 years to less than 5 years)
5%
Pre-terminated interest income from long-term deposit or investment (3 years to less than 4 years)
12%
Pre-terminated interest income from long-term deposit or investment (less than 3 years)
20%
Royalties in general
20%
Royalties on books, as well as other literary works and musical compositions
10%
Prizes exceeding P10,000
20%
Other winnings
20%
PCSO winnings less or equal than P10,000
Exempt
PCSO winnings more than P10,000
20%
Cash and/or property dividends actually/constructively received from a domestic corp or from a joint stock company, insurance or mutual fund companies and ROHQ of multinational companies
20%
Share of an individual in the distributable net income after tax of a Partnership
20%
Share of an individual in the net income after tax of an Association, a Joint Account, or a Joint Venture or Consortium taxable as a corporation, which he is a member or a co-venturer
20%