🇵ðŸ‡
Philippines Tax Treaties
28 active treaty partners
Philippines maintains 28 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 25% (median 15%), with qualified rates for direct investment ranging from 10% to 20%. Interest rates range from 10% to 15% (median 10%). Pension withholding ranges from 0% to 30%.
Tax System Overview
Corporate Rate25%
Individual Range15-35%
Capital Gains15%
CurrencyPHP
Key Facts
Treaty Model BasisUN
Treaty Network43 treaties
Fiscal YearJan 1 - Dec 31
CurrencyPHP
Rate Distribution
General Dividends at 5% or below0 of 28 treaties
Qualified Dividends at 5% or below0 of 28 treaties
Interest at 0%0 of 28 treaties
Official Sources
Tax AuthorityBureau of Internal Revenue (BIR)
Treaty AuthorityBureau of Internal Revenue (BIR)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 25% / 15% | 15% | 0% | In force |
| 🇦🇹Austria | 25% / 10% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 10% | 10% | 0% | In force |
| 🇧🇷Brazil | 25% / 15% | 15% | 0% | In force |
| 🇨🇦Canada | 15% / 15% | 15% | 0% | In force |
| 🇨🇳China | 15% / 10% | 10% | 0% | In force |
| 🇩🇰Denmark | 15% / 10% | 10% | 0% | In force |
| 🇫🇷France | 15% / 10% | 15% | 0% | In force |
| 🇩🇪Germany | 15% / 10% | 10% | 0% | In force |
| 🇮🇳India | 20% / 15% | 15% | 0% | In force |
| 🇮🇩Indonesia | 20% / 15% | 15% | 0% | In force |
| 🇮🇱Israel | 15% / 10% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 10% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 10% | 10% | 0% | In force |
| 🇲🇾Malaysia | 25% / 15% | 15% | 0% | In force |
| 🇳🇱Netherlands | 15% / 10% | 10% | 0% | In force |
| 🇳🇿New Zealand | 15% / 15% | 15% | 0% | In force |
| 🇳🇴Norway | 15% / 10% | 10% | 0% | In force |
| 🇸🇬Singapore | 25% / 15% | 15% | 0% | In force |
| 🇰🇷South Korea | 25% / 10% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 10% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 10% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 10% | 10% | 0% | In force |
| 🇹ðŸ‡Thailand | 20% / 15% | 15% | 0% | In force |
| 🇹🇷Turkey | 15% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 25% / 15% | 15% | 0% | In force |
| 🇺🇸United States | 25% / 20% | 15% | 30% | In force |
| 🇻🇳Vietnam | 15% / 10% | 15% | 0% | In force |