title: Philippines — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/philippines/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Philippines](https://advennt.io/jurisdictions/philippines/) Tax Philippines · Question 05 of 11 # Tax: What is the tax take? Mixed · Probable · AI-generated · [Back to full Philippines report →](https://advennt.io/jurisdictions/philippines/) 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… ## Full section analysis 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.