🇵🇭 Philippines
PH / PHL #72
Nomad Score
61.0
Cities
39
🇵🇭 PHILIPPINES TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for resident citizens. Resident aliens taxed only on Philippine-sourced income. Non-resident aliens taxed at 25% on Philippines-sourced income.
Worldwide income taxation for resident citizens. Resident aliens taxed only on Philippine-sourced income. Non-resident aliens taxed at 25% on Philippines-sourced income.
Top PIT Rate
35.0%
Corporate Tax Rate
25.0%
VAT
12.0%
Capital Gains Tax
15.0%
Listed shares: stock transaction tax of 0.6%. Unlisted shares: 15% on net capital gain. Real property: 6% of selling price or fair market value.
Listed shares: stock transaction tax of 0.6%. Unlisted shares: 15% on net capital gain. Real property: 6% of selling price or fair market value.
Social Security (Employee)
5.0%
Social Security (Employer)
8.5%
Dividend Withholding
25.0%
Interest Withholding
20.0%
Royalty Withholding
25.0%
Inheritance Tax
6.0%
Treaty Count
43
Digital Services Tax
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| PHP 0 | PHP 250,000 | 0.0% | -- |
| PHP 250,000 | PHP 400,000 | 15.0% | -- |
| PHP 400,000 | PHP 800,000 | 20.0% | -- |
| PHP 800,000 | PHP 2,000,000 | 25.0% | -- |
| PHP 2,000,000 | PHP 8,000,000 | 30.0% | -- |
| PHP 8,000,000 | and above | 35.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
180 days
Residency Rules
Resident alien if not a citizen who has stayed in the Philippines for an aggregate of more than 180 days in a calendar year. Resident citizens taxed on worldwide income regardless of presence.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 15
📚 SOURCES
-
PwC Worldwide Tax Summaries - Philippines
(accessed Mar 23, 2026)
PIT, CIT, VAT, withholding rates
🔗 RELATED
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