Individual - Foreign tax relief and tax treatiesLast reviewed - 25 January 2023
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):
|Denmark||New Zealand||United Arab Emirates|
|Finland||Nigeria||United Kingdom of Great Britain and Northern Ireland|
|France||Norway||United States of America|