Donor's Tax Calculator
BIR
Donor's tax is 6% on total gifts above ₱250,000 in a calendar year. The exemption is annual and cumulative, not one allowance per gift.
This calculator does not carry current agency interest or dividend rates. You enter the rate, so a result is only as current as the figure you typed.
It is an estimate for planning, not an official quotation, and BIR's own computation is what governs. Confirm the figures before you commit to anything.
Every figure on this page is from Bureau of Internal Revenue's own published documents.
Last verified 1 source, listed below
National Internal Revenue Code of 1997, as amended1. PHGuides is independent and not affiliated with BIR.
What this calculator does
It totals a calendar year and taxes the excess at 6%. Section 99(A) fixes the rate and makes the first ₱250,000.00 of gifts exempt.
The word doing the work is total. The exemption is not an allowance per gift, per donee or per month.
| Gifts in one calendar year | Taxable | Donor’s tax at 6% |
|---|---|---|
| ₱200,000.00 | ₱0.00 | ₱0.00 |
| ₱250,000.00 | ₱0.00 | ₱0.00 |
| ₱500,000.00 | ₱250,000.00 | ₱15,000.00 |
| ₱1,000,000.00 | ₱750,000.00 | ₱45,000.00 |
| ₱5,000,000.00 | ₱4,750,000.00 | ₱285,000.00 |
Five gifts of ₱100,000.00 to five different people in the same year are one ₱500,000.00 total, not five exempt gifts.
The rate does not change with the relationship
Before 2018 a gift to a stranger was taxed far more heavily than a gift to a child. That schedule is gone. The 6% is flat, and who receives the gift matters only for the exemptions in Section 101.
Selling cheap counts as giving
Section 100 treats the shortfall as a gift where property is transferred for less than adequate and full consideration. A car worth ₱800,000.00 sold for ₱200,000.00 is a ₱600,000.00 deemed gift, which after the ₱250,000.00 exemption leaves ₱350,000.00 taxable and ₱21,000.00 due.
The escape is narrower than it sounds: the transaction must be bona fide, at arm’s length and free from donative intent, all three. Real property is carved out, because capital gains tax already charges 6% on the higher of price or fair market value.
Filing
Within 30 days of each gift, with the tax paid at filing. The mismatch catches people: the ₱250,000.00 is measured across the whole year, but you file per gift. Full detail in our donor’s tax guide, and the death-time equivalent at the same 6% is estate tax.