Philippines

Individual - Foreign tax relief and tax treaties

Last reviewed - 02 March 2024

Aliens deriving income from foreign sources are not allowed a tax credit for foreign income taxes against Philippine income tax.

Countries with which the Philippines currently has double taxation agreements (DTAs):

Australia	Indonesia	Romania
Austria	Israel	Russia
Bahrain	Italy	Singapore
Bangladesh	Japan	Sri Lanka
Belgium	Korea	Spain
Brazil	Kuwait	Sweden
Canada	Malaysia	Switzerland
China	Mexico	Thailand
Czech Republic	Netherlands	Turkey
Denmark	New Zealand	United Arab Emirates
Finland	Nigeria	United Kingdom of Great Britain and Northern Ireland
France	Norway	United States of America
Germany	Pakistan	Vietnam
Hungary	Poland
India	Qatar