Paupahan tax.

🧾 1️⃣ INCOME TAX

👉 Base sa kita ng paupahan

 • Kung individual / sole prop:

✔️ Graduated tax (0%–35%) OR

✔️ 8% flat tax (kung qualified)

 • Kung corporation:

✔️ 25% Corporate Income Tax

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🧾 2️⃣ PERCENTAGE TAX (kung NON-VAT)

👉 3% ng gross rental income

✔️ Kung hindi VAT-registered

✔️ Karaniwan sa maliliit at mid-size landlords

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🧾 3️⃣ VAT (kung VAT-registered)

👉 12% VAT

✔️ Kapag lampas ₱3,000,000 ang annual gross rental

✔️ O boluntaryong nagpa-VAT

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🧾 4️⃣ WITHHOLDING TAX (depende sa tenant)

👉 Kung company / negosyo ang tenant:

✔️ May 5% / 10% / 15% withholding tax

✔️ Binabawas nila, pero kredito mo ‘yan sa tax mo

👉 12% VAT

✔️ Kapag lampas ₱3,000,000 ang annual gross rental

✔️ O boluntaryong nagpa-VAT

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🧾 5️⃣ LOCAL TAXES

✔️ Mayor’s Permit / Business Tax

✔️ Real Property Tax (Amilyar)