Individual - Foreign tax relief and tax treaties

Last reviewed - 30 June 2020

Foreign tax relief

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

Tax treaties

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

Australia India Poland
Austria Indonesia Qatar
Bahrain Israel Romania
Bangladesh Italy Russia
Belgium Japan Singapore
Brazil Korea Spain
Canada Kuwait Sweden
China Malaysia Switzerland
Czech Republic Mexico (1) Thailand
Denmark Netherlands Turkey
Finland New Zealand United Arab Emirates
France Nigeria United Kingdom of Great Britain and Northern Ireland
Germany Norway United States of America
Hungary Pakistan Vietnam


  1. The DTA with Mexico enters into effect 1 January 2019.