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rental tax

Rental Income Tax

Everything you need to know about Income Tax in the Philippines

What is a Rental Income Tax?

The tax collected on the average gross annual income on a rental apartment/property in the country. Rental tax is charged instead of a sales tax when equipment or properties are leased.  So instead of paying a sales tax for purchase of the leased equipment, taxes are collected by the Lessor in addition to the rentals over the lease term.