Philippines

Individual - Foreign tax relief and tax treaties

Last reviewed - 25 June 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 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