Individual - Foreign tax relief and tax treaties

Last reviewed - 02 March 2024

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 Indonesia Romania
Austria Israel Russia
Bahrain Italy Singapore
Bangladesh Japan Sri Lanka
Belgium Korea Spain
Brazil 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
India Qatar