Philippines
Individual - Foreign tax relief and tax treaties
Last reviewed - 25 June 2024Foreign 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 | Qatar |
Austria | Indonesia | Romania |
Bahrain | Israel | Russia |
Bangladesh | Italy | Singapore |
Belgium | Japan | Sri Lanka |
Brazil | Korea | Spain |
Brunei (effective 1 January 2025) | Kuwait | Sweden |
Canada | Malaysia | Switzerland |
China | Mexico | Thailand |
Czech Republic | Netherlands | Turkey |
Denmark | New Zealand | United Arab Emirates |
Finland | Nigeria | United Kingdom of Great Britain and Northern Ireland |
France | Norway | United States of America |
Germany | Pakistan | Vietnam |
Hungary | Poland |