Philippines
Individual - Foreign tax relief and tax treaties
Last reviewed - 02 July 2025Foreign 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 |