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Data from official sources · Made in Argentina

Percentage tax calculator

Non-VAT businesses and professionals pay a percentage tax on their gross sales or receipts every quarter.

The rate is 3% since 1 July 2023, after the temporary 1% rate of the CREATE law ended.

Optional. Used to check that you stay under the VAT threshold.

How it's calculated

  1. Take your gross sales or receipts for the quarter, before expenses.
  2. Multiply by 3%. That is the tax for the quarter.
  3. It applies when your yearly gross sales do not exceed ₱3,000,000.

An example

With ₱250,000 of receipts in a quarter, the percentage tax is ₱7,500.

Frequently asked questions

Who pays the 3% percentage tax?

Corporations, self-employed individuals and professionals whose gross sales or receipts do not exceed ₱3,000,000. Cooperatives and those who chose the 8% income tax are not covered.

Why was it 1% before?

The CREATE law lowered it to 1% for a period that ended on 30 June 2023. Sales from 1 July 2023 are taxed at 3% again.

Do I still pay percentage tax with the 8% option?

No. The 8% income tax replaces both the graduated income tax and the percentage tax.

Key terms

Non-VAT
A business or professional that is not registered for VAT.
CREATE law
Republic Act No. 11534, which lowered some tax rates for a limited time.

Up-to-date official data

Data checked against the official source on .

We check the official sources automatically, every day.

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