How much is capital gains tax on property in the Philippines?

Sales of real property classified as a capital asset are taxed at a flat 6% capital gains tax. Crucially, the tax is charged on the higher of the gross selling price or the BIR zonal/fair market value — not on the actual gain — so even a break-even sale still owes the full 6% on the larger figure.

What is the CGT rate on shares?

Gains on unlisted (not exchange-traded) shares of domestic corporations are taxed at a flat 15% on the net gain (selling price minus cost basis). Shares sold through the Philippine Stock Exchange are instead subject to a 0.6% stock transaction tax on the gross selling price, in lieu of capital gains tax.

Can I avoid CGT on my main home?

Yes, conditionally. The sale of a principal residence is exempt from the 6% CGT if the full proceeds are used to build or buy a new principal residence within 18 months, you notify the BIR within 30 days, and you use the exemption no more than once every 10 years.

When is the property CGT payable?

The 6% capital gains tax on real property must be filed and paid to the BIR within 30 days after the sale, using BIR Form 1706. The documentary stamp tax is due separately, and the certificate authorising registration is only issued once both are settled.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so you can estimate your tax privately.

Philippines Capital Gains Tax Calculator

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This Philippines capital gains tax calculator applies the right rule for each asset: the flat 6% on real property (charged on the higher of price or zonal value), the 15% on the net gain for unlisted shares, and the 0.6% stock transaction tax for listed shares sold on the exchange.

How it works

The tax depends entirely on the asset type:

Real property (capital asset). CGT = 6% × the higher of the selling price or the BIR zonal/fair market value. This is a gross tax — your cost basis is ignored, so even a loss-making sale still owes 6% on the larger figure.
Unlisted shares. CGT = 15% × the net gain (selling price − cost basis). If there is no gain, no CGT is due.
Listed shares sold via the PSE. Not CGT at all — instead a 0.6% stock transaction tax on the gross selling price, withheld by the broker.

Example

Selling a property for PHP 5,000,000 where the BIR zonal value is PHP 5,400,000: the tax base is the higher figure, PHP 5,400,000, so the 6% CGT is PHP 324,000. Selling unlisted shares bought for PHP 1,000,000 at PHP 1,800,000 gives an PHP 800,000 gain taxed at 15% = PHP 120,000. Selling PHP 2,000,000 of listed shares incurs a 0.6% stock transaction tax of PHP 12,000.

Notes

The property CGT is a final tax filed within 30 days on BIR Form 1706, separate from documentary stamp tax. The principal-residence exemption can eliminate the 6% if you reinvest the proceeds within 18 months and meet the BIR conditions. Ordinary assets held by dealers are taxed under regular income tax instead. This tool is an estimate, not formal tax advice.