Excise Tax For Fuel
| FUEL TYPE | Current | 2018 | 2019 | 2020 |
| Diesel | No Tax | P2.50 | P4.50 | P6 |
| LPG | No Tax | P1 | P2 | P3 |
| GAS | P4.35 | P7 | P9 | P10 |
Excise Tax On Other Petroleum Products
Aviation Gas - P4 per liter
Asphalts - P8 per Kg
Kerosene - P3
Naptha - P7
Bunker Fuel - P2.5
Lubricating Oil - P8
Paraffin Wax - P8
Petcoke - P2.5
Excise Tax on Vehicle
| Current | New |
| 2% | 4% |
| 12K+20% in excess of 600k | 600k to 1.0M : 10% |
| 112K+ 40% inexcess of 1.1M | 1.0M to 4.0M : 20% |
| 512K+ 60% in excess of 2.1M | over 4.0M : 50% |
Hybrid cars will be imposed half the taxes as non-hybrid cars.
Excise Tax on Tobacco
| Period | Tax |
| Jan 1, 2018 ~ Jun 30, 2018 | P32.5 |
| Jul 1, 2018 ~ Dec 31, 2018 | P35 |
| 2020 ~ 2021 | P37.5 |
| 2022 ~ 2023 | P40 |
| 2023 onward | annual 4% increase |
Excise Tax on Sugar
P6 pesos per liter for drinks using sugar and P12 per liter for using high fructose corn syrup. (HFCS)
Milk, instant coffee, natural fruite & vegetable juice, meal replacement and medically indicated beverages and beverages sweetened with coco sap sugar or stevia are exempted.
Excise Tax on Coal (Currently P10 per MT)
Coal will be taxed P50/MT in 2018, P100/MT in 2019 and P150/MT in 2020.
Excise Tax on Mineral
It will also impose 5% on cosmetic surgery purely for aesthetic purpose. Mining will be increase
from 2% to 4% excise tax on metallic minerals like copper, gold, and chromite.
VAT Base Expansion to encourage and job generation
The following lists are exempted from VAT:
a. business with total annual sales of P3 million and below (VAT threshold increased to P3 million)
b. Raw food
c. Agricultural products
d. Health and education
e. Senior citizens
f. PWDs
g. Cooperatives
h. Renewable energy
i. Tourism enterprises
j. BPOs in special economic zone
k. Socialized housing (P450,000 and below)
l. Low cost housing (amounting to P2 million, starting 2021)
m. Leases below P15,000 per month
n. Condominium association dues
Notes: Small business might benefit from the P3 million threshold increase.
Estate Tax
Flat 6% will be imposed over 5 million. (less than 5 million will be exempted)
Family homes up to P10 million will be exempted.
Donor's Tax
Flat 6% exceeding P250K will be imposed regardless of the relationship.
Other Taxes
Stock transaction tax : from 0.5% to 0.6%
Stocks not traded in stock exchange : from 5~10% to 15%
Final tax on foreign currency deposit units: from 7.5% to 15%
Documentary stamp tax on loans : from 0.5% to 0.75%
Documentary stamp tax on bills of exchange : from 0.15% to 0.30%
Residential lot sales VAT exempt threshold: from 1.9 million to 1.5 million
House and lot sales VAT exempt threshold: from 3.2 million to 2.5 million until 2020, 2 million starting 2021.
Sales of goods/services to PEZA : from 0% VAT to 12% VAT