Corporations and individuals engaged in business are required to withhold the appropriate tax on income payments to non-residents, generally at the rate of 30% in the case of payments to non-resident foreign corporations or 25% for non-resident aliens not engaged in trade or business. For WHT on resident corporations, see the discussions in the Income determination section.
For countries with which the Philippines has concluded tax treaties, the maximum rates of taxes to be withheld are as follows:
As of 16 March 2018:
Last Reviewed - 01 July 2019