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||What is the rate of the Creditable Withholding Tax (CWT)?
The rates of CWT are as follows:
Seller or transferor is habitually engaged in real estate business as per proof of registration with HLURB or HUDCC:
Selling price is P500,000 or less = 1.5%
Selling price is more than P500,000 but not more than P2 Million = 3%
Selling price is more than P2 Million = 5%
seller or transferor is not habitually engaged in real estate business = 6%