Tax on casino and gambling jackpot winnings in the Philippines (BIR RMC 57-2026)

This page summarises a May 2026 BIR clarification as reported by news outlets. It is information, not tax advice; ask the BIR or a tax professional about your own case. You must be 21+ to gamble.

What the BIR said

According to Philstar (28 May 2026), BIR Revenue Memorandum Circular RMC 57-2026 says:

• Casino jackpots count as taxable "winnings" under the National Internal Revenue Code of 1997. A jackpot is the highest payout in any game of chance, in cash or in kind.
• Final withholding tax: 20% for Filipino citizens and resident aliens, and 25% for non-resident aliens not engaged in trade or business in the Philippines.
• The tax base is the gross prize: no deduction for service charges, administrative fees, commissions or similar charges.
• Gaming operators must withhold and remit the correct tax. Failing to do so can bring surcharges, interest, compromise penalties and possible criminal liability.
• It applies to licensed operators and, "where applicable", to unlicensed or unauthorised ones.

Other outlets reported the same circular, including Tribune and BusinessWorld.

What we could not confirm

• Whether the circular applies to online platforms specifically; the Philstar article does not say.
• Any minimum amount before the tax applies; none was mentioned in what we read.
• How other, non-jackpot winnings are treated.
• The circular's exact text. Read it on the BIR website before relying on this summary.

Practical tips

• Keep records of winnings and withholding.
• Do not pay anyone a "tax" to release winnings. Real withholding is handled by the operator; a request for an upfront payment is a scam sign.
• Check that the operator is PAGCOR-listed.