Documentary Stamp Taxes
Of the par value of such shares of stock; or
Original issue of shares of stock
Stock dividends
Sales, agreements to sell, memoranda of
sales, deliveries or transfer of shares or
certificates of stock
Bonds, debentures, certificate of stock
or indebtedness issued in foreign
countries
Certificates of profits or interest in
property or accumulations
Bank checks, drafts, certificate of
deposit not bearing interest and other
instruments
All debt instruments
All bills of exchange or drafts
Acceptance of bills of exchange and
others
Foreign bills of exchange, and letters of
credit
Life insurance policies
Policies of insurance upon property
Fidelity bonds and other insurance
policies
Policies of annuities
Pre-need plans
Indemnity bonds
Certificates
Warehouse receipts
Jai-alai, horse racing tickets, lotto and
other authorized number games
Bills of lading or receipts
Proxies
Powers of Attorney
Leases and other hiring agreements
Mortgages, pledges and deeds of trust
Deeds of sale, conveyances, and
donation of real property
Charter parties and similar instruments
P2.00 on each P200
P2.00 on each P200
P1.50 on each P200
Same as tax required by law on similar instruments when issued, sold or transferred in the PH
P1.00 on each P200
P3.00
P1.50 on each P200
P0.60 on each P200
P0.60 on each P200
P0.60 on each P200
Exempt if ≤ P100,000;
P20.00 if >100,000 but ≤ P300,000;
P50.00 if > P300,000 but ≤ P500,000;
P100.00 if > 500,000 but ≤ P750,000;
P150.00 if > P750,000 but ≤ P1,000,000;
P200.00 if < P1,000,000
P0.50 on each P4.00
P0.50 on each P4.00
P1.00 on each P200
P0.40 on P200
P0.30 on each P4.00
P30.00
P30.00
P0.20 + P0.20 on every P1.00 in excess of
P1.00
P2.00 if > P100 but ≤ P1,000
P20.00 if ≤ P1,000
P30.00
P10.00
P6.00 for the first P2,000 + P2.00 for every
P1,000 in excess of P2,000
P40 if ≤ P5,000
+ P20.00 on each P5,000 in excess thereof
P15.00 if ≤ P1,000 +
P15.00 on each P1,000 in excess thereof
P1,000 if ≤ 1,000 tons, ≤ 6 months + P100.00
on each month in excess thereof;
P2,000 if > 1,000 tons, ≤ 10,000 tons, ≤ 6
months + P200.00 on each months in excess;
P3,000 if >10,000, ≤ 6 months + P300 on
each month in excess thereof
On actual consideration if without par value
Of the actual value represented by each share
Of the par value of such due-bill, certificate
of obligation or stock; or
50% of documentary stamp tax paid upon the
original issue of said stock if without par
value
Of the face value of such certificate or
memorandum
On each bank check, draft or certificate of
deposit not drawing interest, or order for
payment of any sum of money drawn upon
or issued at sight or on demand
Of the issue price of any such debt
instrument;
Proportional with the ratio of number of days
to 365 days if term is less than one year.
Of the face value of any such bill of
exchange or draft
Of the face value of any such bill of
exchange, or order, or the Philippine
equivalent (drawn out, payable in)
Of the face value of any such bill of
exchange or letter of credit, or the Philippine
equivalent (drawn in, payable out)
Of the amount of insurance
Of the amount of premium charged
Of the amount of premium charged
Of the premium or installment payment or
contract price collected
Of the premium or contribution collected
Of the premium charged
On each certificate
On each warehouse receipt (exempt in any
one calendar month covering property of
which does not exceed P200)
On each ticket
On each set of bills of lading or receipts
(except charter party)
On each proxy for voting at any election for
officers
On each power of attorney
On each lease, agreement, memorandum, or
contract for hire
Of the amount secured
On consideration contracted to be paid or on
its fair market value, whichever is higher;
On actual consideration if one of the parties
is the Government
On the registered gross tonnage of the ship,
vessel, or streamer
Documentary Stamp Taxes

Assignments and renewals of certain

Same rate as that imposed on the original instrument
instruments