Philippines VAT rate
Standard VAT rate on sale, barter, exchange and importation of goods and on services, NIRC Sections 106-108.
| Current value | 12 percent |
|---|---|
| In force from | 2006-02-01 |
| Official source | NIRC Secs. 106 & 108 as amended by Republic Act No. 9337 (24 May 2005); rate raised 10%->12% effective 1 Feb 2006 per Executive Secretary memorandum of 31 Jan 2006, circularized by BIR Revenue Memorandum Circular No. 7-2006 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RA 9337 set VAT at 10% with standby authority for the President to raise it to 12% once VAT/GDP exceeded 2.8% or the deficit/GDP exceeded 1.5%; the authority was exercised effective 1 Feb 2006 (RMC No. 7-2006). Single standard rate - no reduced bands. Zero-rating for export sales and certain international transport/services; exemptions include agricultural food products in original state, education and health services. VAT-registration threshold P3.0m annual gross sales (TRAIN, RA 10963); below it a 3% percentage tax applies instead. RA 12023 (2 Oct 2024) extends the 12% VAT to nonresident digital service providers. Access quirk: bir.gov.ph's current site is a JavaScript-only shell with no static text for fetchers - rate verified from the statute text (LawPhil).
Earlier values
| From | Value | Source |
|---|---|---|
| 1988-01-01 | 10 | — |
Get it programmatically
curl https://asiaref.dev/v1/ph/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/ph/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/ph/vatOther Philippines series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates