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