For those considering moving to the Philippines
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in the Philippines.
35
Marginal tax rate
180
Tax immigration rule
0
Wealth tax
Overview of personal taxation in the Philippines – updated per 2025
What is required to establish tax residency in the Philippines?
Individuals who stay in the Philippines for 180 days or more during a tax year are considered to have moved there and to be tax residents.
Which types of income are taxable in the Philippines?
Tax residents are taxed on their worldwide income in the Philippines, while non-resident taxpayers are taxed only on income sourced in the Philippines.
What tax rates apply in the Philippines?
The Philippines have a progressive tax system, with rates ranging from 15 to 35%.
Does the Philippines grant tax credit for foreign taxes?
The Philippines grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in the Philippines on the same income.
Is there wealth tax in the Philippines?
The Philippines do not levy wealth tax.
What is the tax year in the Philippines?
The tax year in the Philippines corresponds with the calendar year.
When must the tax return be filed in the Philippines?
The individual tax return in the Philippines must be filed by 15 April of the year following the tax year.
What is the name of the tax authority in the Philippines?
The name of the national tax authority in the Philippines is Bureau of Internal Revenue.
How many countries does the Philippines have tax treaties with?
The Philippines have tax treaties with approximately 40 countries, including Norway.
Is there property tax in the Philippines?
The Philippines has property tax. Rates vary up to 3% and are assessed based on the property’s assessed value.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979