Applicable cash or property dividend tax for a local corporation
| Criteria | Final Withholding Tax |
| Philippine Citizen or a Resident Foreigner | 10% on the gross amount of dividends received |
| Non-resident foreigner engaged in business or trade in the Philippines | 20% on the gross amount of dividends received |
| Non-resident foreigner not engaged in trade or business in the Philippines | 25% on the gross amount of dividends received |