estate tax Table

Over

But not Over

The Tax Shall be

Plus

Of the Excess Over

5%

P 200,000.00

5,000,000.00
135,000.00 11 %
But not Over
The Tax Shall be
Plus
10,000,000.00
465,000.00 15 %
100,000.00
exempt
1,215,000.00 20 %
200,000.00
0
2%

2,000,000.00
Of the Excess Over
5,000,000.00

P 200,000.00

Exempt

P 200,000.00

500,000.00

500,000.00

2,000,000.00

P 15,000.00

2,000,000.00
Net Gift Over
5,000,000.00
10,000,000.00
100,000.00

Donors Tax
Table
8%
500,000.00
10,000,000.00
100,000.00

200,000.00

500,000.00

P 2,000.00

4%

200,000.00

500,000.00

1,000,000.00

14,000.00

6%

500,000.00

1,000,000.00

3,000,000.00

44,000.00

8%

1,000,000.00

3,000,000.00

5,000,000.00

204,000.00

10%

3,000,000.00

5,000,000.00

10,000,000.00

404,000.00

12%

5,000,000.00

10,000,000.00

and over

1,004,000.00

15%

10,000,000.00