Bakit Nalilito ang Maraming Kababayan sa GST at CGT?
Kabayan, hindi ikaw ang may problema. Sa legit na site ng ATO, tama ang impormasyon pero malalim ang English at mahirap ang example. Dito sa Tambayan, gagawin nating Maka-Pinoy: simple Taglish, may sample math na pwede mong gayahin.
GST vs CGT – Simple Box
GST (Goods and Services Tax): tax sa benta ng goods at services. Pero pag benta ng EXISTING bahay (luma, tinitirhan na o pinarentahan na), generally WALANG GST. Input-taxed sale yan ayon sa ATO.
CGT (Capital Gains Tax): tax sa tubo pag benta ng asset tulad ng bahay. Ito ang madalas mong babayaran pag investment ang bahay mo.
Sa madaling salita: existing house na binebenta mo = walang GST, CGT ang kwentahin. Brand new galing developer = doon lang may GST.
Formula na Gagamitin Mo sa Sarili Mong Bahay
Capital Gain = Net Sale – Cost Base
Cost Base = Buy price + buy costs (stamp duty, legal, inspection)
Net Sale = Sell price – sell costs (agent fee, legal)
Pag investment at hawak mo ng 12 months pataas (individual): Taxable Gain = Capital Gain / 2
Extra Tax = Taxable Gain x marginal rate + 2% Medicare
Sample Math: Bili $600,000, Benta $750,000
Step 1 – Cost Base: $600,000 + $25,000 buy costs = $625,000
Step 2 – Net Sale: $750,000 – $18,000 agent at legal = $732,000
Step 3 – Gross Gain: $732,000 – $625,000 = $107,000
Scenario A – Primary Resident (tira ka buong panahon)
Kung ito ang main residence mo buong panahon, hindi mo pinarentahan o ginawang business, at 2 hectares pababa, generally exempt sa CGT. Buwis sa gain: $0. Yung $107,000 tubo, sayo.
Scenario B – Investment (pinaparentahan)
Step 4 – 50% discount: $107,000 / 2 = $53,500 taxable gain
Step 5 – Idagdag sa sahod: halimbawa $90,000 sahod + $53,500 = $143,500 taxable
Step 6 – Extra tax (2025-26 rates): $45,000 x 30% = $13,500, $8,500 x 37% = $3,145. Income tax extra $16,645 + Medicare $1,070 = ~$17,715 total extra.
Primary: $0 extra. Investment sa example: ~$17,715 extra.
3 Bagay na Madalas Makalimutan
1. 12-month rule: kailangan hawak mo ng 12 months pataas bago ibenta para makuha ang 50% discount. Kahit isang araw na kulang, sayang.
2. 6-year rule: pag lumipat ka at pinarentahan ang dating bahay mo, pwede mo pa ring ituring na main residence hanggang 6 years basta wala kang ibang main residence.
3. Clearance certificate: bago mag-settlement, kailangan ng ATO clearance na resident ka. Pag wala, 15% ng sale price ang iho-hold muna.
Comment Ka Kabayan – Kwentain Natin Sayo
Magkano mo nabili ang bahay mo at anong taon? Primary mo ba o investment? Comment mo below, turuan kitang kwentahin gamit ang formula sa taas. Walang bayad ang tanong, tulungan tayo.
Paalala
General information only ito, hindi ito tax, financial o legal advice. I-check ang ATO CGT guide, ATO GST residential guide, at Canstar CGT guide. Kumonsulta sa accountant, mortgage broker, at solicitor bago magbenta.
Sources: ATO Capital gains guide 2026, Canstar Capital gains tax on property, ATO GST Residential premises guide.