Similarities and Differences Between Conjugal Partnership of

Gains and Absolute Community of Properties

SIMILARITIES

PROPERTY
Property
inherited
or
received as donation during
marriage
2.
Property acquired during
marriage
(other
than
inheritance or donation)
3.
Property acquired from
labor, industry, work or
profession of the spouses
4.
Fruits or income due or
derived during the marriage
coming
from
common
property
1.

CONJUGAL PARTNERSHIP
Exclusive
Property

ABSOLUTE COMMUNITY
Exclusive
Property

Conjugal
Property

Community
Property

Conjugal
Property

Community
Property

Conjugal
Property

Community
Property

CONJUGAL PARTNERSHIP
Exclusive
Property

ABSOLUTE COMMUNITY
Community
Property

Conjugal
Property

Exclusive
Property

DIFFERRENCES

PROPERTY
1.
Property
before
the
marriage or brought to the
marriage
2.
Fruits or income due or
received
during
the
marriage
coming
from
exclusive property

Tax Rates
Effective January 1, 1998 up to Present
If the Net Estate is
Over

But not Over

The Tax Shall be

Plus

Of the Excess Over

P 200,000.00

Exempt

P 200,000.00

500,000.00

5%

P 200,000.00

500,000.00

2,000,000.00

P 15,000.00

8%

500,000.00

2,000,000.00

5,000,000.00

135,000.00

11 %

2,000,000.00

5,000,000.00

10,000,000.00

465,000.00

15 %

5,000,000.00

1,215,000.00

20 %

10,000,000.00

10,000,000.00