Foreign tax relief
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):
|Czech Republic||Mexico (1)||Thailand|
|Finland||New Zealand||United Arab Emirates|
|France||Nigeria||United Kingdom of Great Britain and Northern Ireland|
|Germany||Norway||United States of America|
- The DTA with Mexico enters into effect 1 January 2019.