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.
Table of contents
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.