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Important Tax Update: Changes to Final Withholding Tax Implemented on July 1, 2025

HomeAdvisoriesImportant Tax Update: Changes to Final Withholding Tax Implemented on July 1, 2025

July 15, 2025

With the Capital Markets Efficiency Promotion Act (RA 12214 or CMEPA) recently signed into law, the changes to how interest income on your deposit accounts is taxed were implemented last July 1, 2025.

What are the changes?

  • A uniform 20% FWT will apply to all deposit accounts, removing the current lower tax rates for long-term peso deposits (previously taxed at 0%, 5%, 12%, or 20% depending on holding period).
  • Foreign currency deposits (such as USD accounts) will now be taxed at 20%, up from the current 15%.

 How do these changes affect your BankCom accounts?

Type of Placement Before July 1, 2025 On or After July 1, 2025
Peso long-term deposits/investments Will continue to follow the old tax rates (0%-20%) based on holding period until maturity Taxed at a flat 20%, no matter the holding period
Foreign currency time deposits (FCDU) of a Resident Investor* Taxed at 15% until maturity Taxed at 20%
Foreign currency CASA accounts* Taxed at 15% Interest paid from July 1, 2025 onwards will be taxed at 20%
Sales Tax (Stock Transaction Cost) 0.06% 0.01%
DST on UITF share issuance/redemption/disposition Php2.00 / Php200.00 (fractional) Exempt
Gains from redemption of UITF or mutual funds Exempt (mutual funds only) Exempt (mutual funds & UITFs

*Interest income of non-residents, whether individuals or corporations from FCDU transactions shall continue to be exempt from the relevant income taxes.

We will share further updates once the BIR releases detailed guidelines.

Please visit the signed CMEPA Law here to learn more.

For any concerns, please call BankCom Customer Care at (02) 8-632-BANK (2265) or any of our Domestic Toll-free numbers: (PLDT) 1800-10-982-6000 and (Globe Lines) 1800-8-982-6000. You may also send us an email at customerservice@bankcom.com.ph.

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