The following amendments to the transfer duty and value added tax (VAT) laws are effective 3 May 2023:
Transfer duty
- New tribal or state land allocations are exempt from transfer duty.
- Transfer duty on the acquisition of immovable property or rights in immovable property by non-citizens is reduced from 30% to 10% on the value of property of up to P2 million and to 15% on the value in excess of P2 million…
Value added tax
- Vegetables, cooking oil, liquid petroleum gas, salt, infant formula, baby diapers, sanitary pads or tampons, condoms, agricultural implements are zero-rated…
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