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Philippines

Corp Tax: 25%Setup: 200 EURIncorporate: 7 daysData Quality: 63%
Tax Rates
Corporate Tax
25%Verified Feb 2026
Small Business Rate
20%
Effective Corporate Rate
25%
Capital Gains
15%Verified Feb 2026
Personal Income (Top)
35%Verified Feb 2026
VAT
12%Verified Feb 2026
VAT Reduced Rates
0%
Dividend Withholding
25%Verified Feb 2026
Tax System
System Type
worldwideVerified Feb 2026
Foreign Income Taxed
Yes
CFC Rules
NoVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Feb 2026
Crypto Tax
capital gainsVerified Feb 2026
Crypto Rate
15%
Participation Exemption
None
International
Total Treaties
43Verified Feb 2026
Double Tax Agreements
43
Key Partners
Japan, United States, China, Singapore, United Kingdom, Australia, Canada
Exit Tax
NoVerified Feb 2026

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