Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
The Value-Added Tax (VAT) in the Philippines is a key indirect tax applied to the sale of goods and services.
The general VAT rate is 12%, although specific transactions may qualify for zero-rated or exempt status.
VAT rates in the Philippines
| Rate | Type | Examples of Goods & Services |
|---|---|---|
| 12% | Standard | Office supplies, car rental, fuel, most taxable goods and services |
| 0% | Zero-rated | Financial services, medical supplies, flights, exports |
For more information, visit the BIR VAT information page.
Last changed 2026-01-26