Philippines

Individual - Foreign tax relief and tax treaties

Last reviewed - 25 June 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	Russia
Austria	Israel	Singapore
Bahrain	Italy	Sri Lanka
Bangladesh	Japan	Spain
Belgium	Korea	Sweden
Brazil	Kuwait	Switzerland
Brunei (effective 1 January 2025)	Malaysia	Thailand
Canada	Mexico	Turkey
China	Netherlands	United Arab Emirates
Czech Republic	New Zealand	United Kingdom of Great Britain and Northern Ireland
Denmark	Nigeria	United States of America
Finland	Norway	Vietnam
France	Pakistan
Germany	Poland
Hungary	Qatar
India	Romania