Capital Gains Tax Rate 2024 Philippines. Natural and juridical sellers/transferors, whether residents or not, including estates and trusts, who sell, dispose or exchange real property classified as capital. The capital gains tax on real property in the philippines is set at a flat rate of 6%.
Capital gains tax on sale of real property located in the philippines and held as capital asses is based on the presumed gains. Exemptions and deductions are available, including for primary dwellings.