PAGCOR-licensed domestic operators pay a 5% franchise tax on gross gaming revenue and are VAT-exempt under the PAGCOR charter; corporate income tax of 25% (or 20% for small entities) applies separately. The former POGO regime (25% income tax on gross gaming receipts plus 5% gaming tax under RA 11590) is now moot following the ban. Licence fees of 30% of GGR for E-Games operate alongside the tax regime.
Jurisdictions › Philippines › Tax
Philippines · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Philippines report →
Key section parameters
| Jurisdiction | Philippines (PH) |
|---|---|
| Regulator | PAGCOR |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
PAGCOR-licensed domestic operators pay a 5% franchise tax on gross gaming revenue and are VAT-exempt under the PAGCOR charter; corporate income tax of 25% (or 20% for small entities) applies separately. The former POGO regime (25% income tax on gross gaming receipts plus 5% gaming tax under RA 11590…