Donor's tax calculator Philippines
When you give money or property, you may owe donor's tax. The first ₱250,000 of gifts in a calendar year is exempt.
Enter the gift and any gifts you already made this year to see the tax on this one.
How it's calculated
- Add up all the gifts you made in the calendar year, including this one.
- The tax for the year is 6% of the total above ₱250,000.
- The tax on this gift is the tax for the year minus the tax that already applied to your earlier gifts.
An example
A first gift of ₱500,000 in the year pays 6% of ₱250,000, which is ₱15,000.
Frequently asked questions
How much is donor's tax?
6% of your total gifts in the calendar year above the ₱250,000 exempt amount, under Section 99 of the Tax Code.
Does the exemption apply to each gift?
No. It applies once per calendar year to the total of your gifts.
Are campaign contributions covered?
Contributions to candidates, political parties or coalitions for campaign purposes are governed by the Election Code instead.
Key terms
- Donor's tax
- A tax on gifts of money or property, paid by the person who gives.
- Calendar year
- From 1 January to 31 December.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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