The principle: your capital gain
Your capital gain is simply what you sold for minus what you paid, in Philippine pesos. A positive figure is a gain, a negative figure is a loss. How that gain is taxed depends on the instrument and your situation under Philippine tax law, which is why this tool shows the gain itself rather than inventing a single rate.
Markets and intermediaries are regulated by the Securities and Exchange Commission (SEC), and listed shares trade on the Philippine Stock Exchange (PSE). The Bangko Sentral ng Pilipinas (BSP) oversees banks and virtual-asset service providers.
Stocks and ETFs
PSE-listed shares: sales are generally subject to a stock transaction tax charged on the gross selling price, rather than a tax on the gain. Your broker typically collects it at the point of sale.
Unlisted shares: sales of shares not traded on the exchange are generally subject to capital gains tax. ETFs and funds can be taxed differently depending on their structure, so check the specific product.
Exact rates and thresholds are set by Philippine tax law and can change, so check the current BIR guidance.
Dividends
Dividends may be subject to withholding tax as per Philippine tax law. This is a different matter from the capital gain on the sale of the shares. Keeping your annual broker statement helps with reporting.
What about crypto?
Crypto is not legal tender in the Philippines. Gains from crypto may be taxable under Philippine tax law depending on how the activity is characterised, and there is no crypto-specific rate published here. Virtual-asset service providers dealing with Philippine users are expected to register with the BSP. Check the current BIR guidance or a professional.
What you need to report
Gains from selling shares and other assets are reported under Philippine tax rules, and your broker provides statements to support this. This content is for information only and is not investment or tax advice.