Australia → Philippines · tax

In plain termsTwo machines, one hinge. Philippines decides how a resident is taxed; Australia keeps its own exit and residence rules. The treaty has been in force for decades — but neither country's domestic traps vanish because of it.

There is a treaty — in force since 1980

An in-force Australia–Philippines income tax treaty exists (

yes

Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01)

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), effective

1980-01-01

Source BIR DTA list — date of effectivity for the Australia treaty

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per the BIR register. Compare the live beachhead pair: Australia → Vietnam · tax.

The source-only hinge

Client trapThe Philippines taxes resident aliens and NRA-ETB only on Philippine-source income (

yes

Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines

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), with no remittance basis for aliens (

yes

Source NIRC §23(D) — foreign-source income of aliens is outside the Philippine charge; remittance does not change source

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). NRA-ETB status turns on

180 days

Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business

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of presence — read Philippine tax residency. So this DTA (

yes

Source Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary

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) mainly reduces PH-source withholding and governs pensions.

Australia-side traps — destination does not delete them

Australia domestic traps still apply when Philippines is the destination (

yes

Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations

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). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

Read line-by-line from the convention text, not from a summary. For an individual the cascade runs: permanent home → closer personal and economic relations (citizenship is a factor, not a rung). Rungs before the two tax authorities have to talk:

2 rungs

Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)

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. Nationality is a rung:

Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung

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. Ends at mutual agreement:

Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure

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The twistShortest cascade in the Philippine set. Habitual abode is not a rung at all — if the person has a permanent home in both States OR in neither, the test jumps straight to 'closer personal and economic relations'. Citizenship is demoted to a weighting factor inside that relations test (Art 4(4)), not a separate rung, and there is no mutual-agreement fallback for individuals.

The Philippines is not a party to the Multilateral Instrument, so even when the other State is, this cascade is the bilateral text (

yes

Source OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party

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Employment exercised in the Philippines

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Australia–Philippines DTA Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception

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. The short-stay ceiling is

183 days

Source Australia–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the year of income or taxable year of the work State, plus the employer and permanent-establishment limbs

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, measured in the

year of income / taxable year of the work State

Source Australia–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the year of income or taxable year of the State where employment is exercised

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. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Source Australia–Philippines DTA Art. 15(2) — all conditions must hold: short stay, remuneration paid by/on behalf of a non-resident employer, and remuneration not deductible against a PE or fixed base in the work State

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When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits

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under

Article 24

Source Australia–Philippines DTA Art. 24, Methods of Elimination of Double Taxation

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. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Pensions — Art 18

Pensions and annuities (including government pensions) are taxable only in the residence state (

yes

Source AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception)

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, Art 18). The Philippines may still tax pensions paid by a Philippine enterprise under a plan not registered under Philippine law (

yes

Source AU–PH Agreement Art 18(1) proviso — pensions paid by a Philippine enterprise under a plan not registered under Philippine law may be taxed in the Philippines

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). Age Pension / Super stay on the Australian folder — the article allocates taxing rights; it does not delete Australian domestic traps.

Filed cells on this page

Evidence and sources19 dated facts for Australia–Philippines tax: DTA in force (effective 1980-01-01), alien source-only hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Australia–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01)
yes
Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01)
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DTA effective date
BIR DTA list — date of effectivity for the Australia treaty
1980-01-01
Source BIR DTA list — date of effectivity for the Australia treaty
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Philippine alien source-only rule shapes how this DTA actually bites
Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
yes
Source Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
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Australia domestic traps still apply (residency tests, CGT on deemed disposal, superannuation, Medicare levy)
au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
yes
Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
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Art 4 tie-breaker cascade for Australia–Philippines dual residence
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
permanent home → closer personal and economic relations (citizenship is a factor, not a rung)
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
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Rungs in the individual cascade before mutual agreement
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
2 rungs
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
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Nationality is a tie-breaker rung in this treaty
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
no
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
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Unresolved dual residence ends at mutual agreement between the two tax authorities
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
no
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
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What is different about this tie-breaker
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Shortest cascade in the Philippine set. Habitual abode is not a rung at all — if the person has a permanent home in both States OR in neither, the test jumps straight to 'closer personal and economic relations'. Citizenship is demoted to a weighting factor inside that relations test (Art 4(4)), not a separate rung, and there is no mutual-agreement fallback for individuals.
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
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The Philippines is not an MLI party, so this cascade is the bilateral text
OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
yes
Source OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
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Treaty article for employment income
Australia–Philippines DTA Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Article 15
Source Australia–Philippines DTA Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
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Short-stay ceiling for employment exercised in the other State
Australia–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the year of income or taxable year of the work State, plus the employer and permanent-establishment limbs
183 days
Source Australia–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the year of income or taxable year of the work State, plus the employer and permanent-establishment limbs
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Period used for the employment day count
Australia–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the year of income or taxable year of the State where employment is exercised
year of income / taxable year of the work State
Source Australia–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the year of income or taxable year of the State where employment is exercised
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The day count alone is not enough; employer and PE/fixed-base limbs must also pass
Australia–Philippines DTA Art. 15(2) — all conditions must hold: short stay, remuneration paid by/on behalf of a non-resident employer, and remuneration not deductible against a PE or fixed base in the work State
yes
Source Australia–Philippines DTA Art. 15(2) — all conditions must hold: short stay, remuneration paid by/on behalf of a non-resident employer, and remuneration not deductible against a PE or fixed base in the work State
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Method for eliminating double taxation
Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits
ordinary tax credit
Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits
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Treaty relief article
Australia–Philippines DTA Art. 24, Methods of Elimination of Double Taxation
Article 24
Source Australia–Philippines DTA Art. 24, Methods of Elimination of Double Taxation
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Pensions/annuities taxable only in the treaty residence state (Art 18)
AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception)
yes
Source AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception)
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checked Aug 2026
PH may tax pensions from unregistered Philippine enterprise plans
AU–PH Agreement Art 18(1) proviso — pensions paid by a Philippine enterprise under a plan not registered under Philippine law may be taxed in the Philippines
yes
Source AU–PH Agreement Art 18(1) proviso — pensions paid by a Philippine enterprise under a plan not registered under Philippine law may be taxed in the Philippines
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An Australia–Philippines social security agreement is in force
DSS — Australia international social security agreements list does not include the Philippines
no
Source DSS — Australia international social security agreements list does not include the Philippines
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Common questions

Is there a tax treaty between Australia and Philippines?

Yes. The BIR Double Taxation Agreements register lists an in-force treaty with Australia, effective 1980. It governs relief on Philippine-source income (dividends, interest, royalties, pensions) — it does not tax your foreign salary, because the Philippines already exempts alien foreign-source income.

How does the Philippine source-only rule change the treaty?

A resident alien or NRA-ETB is taxed only on Philippine-source income (NIRC §23(D)) and there is no remittance basis to game. So the treaty bites on PH-source withholding and pension articles, not on the foreign income the Philippines never taxed in the first place.

Do Australia-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Australia–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Philippines without reading this convention.

If both countries call me resident, which one wins?

Article 4(3) is short: permanent home first, then — if you have a home in both States or in neither — whichever country your personal and economic relations are closer to. Citizenship is only a factor inside that relations test, not a rung of its own, and there is no habitual-abode rung and no mutual-agreement fallback for individuals. Adding the two day counts together proves nothing.

Does staying under 183 days stop Philippine tax on my Australian salary?

Not by itself. Article 15 also requires the employer not to be resident in the Philippines and the remuneration not to be deductible against a Philippine permanent establishment or fixed base. The 183 days are measured in the year of income or taxable year of the work State.

AU → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. AU domestic gates survive the move.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /australia-to-philippines/tax.

Filed cells for this pair

Philippines stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	180 days Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	yes Source PRA SRRV benefits — Multiple entry and indefinite stay (pra.gov.ph/SRRVisa) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source DOLE Department Order No. 248, Series of 2025 — New Rules and Regulations on the Employment of Foreign Nationals in the Philippines (official PDF on dole.gov.ph) — AEP required for foreign nationals in gainful employment unless exempted or excluded Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

AU × Philippines stays named. Overlay → stay / earn / dest tax → tools.

From AustraliaAll six destinations Philippines stayVisa and residence Philippines earnWork lawfully Philippines taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest AU → VietnamSame passport, other land AU → ThailandSame passport, other land AU → IndonesiaSame passport, other land AU → MalaysiaSame passport, other land AU → PortugalSame passport, other land

Cross-check

Cross-check AU × Philippines

Home × land · AU × Philippines Two dests · AU From Australia Philippines hub AU → Philippines tax

AU across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
Thailand	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
PhilippinesHere	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
Malaysia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
Portugal	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal

Eight passports on Philippines 8 overlays

Passport	Treaty	Relief	SSA	Open
AUHere	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
SG	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Philippines social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Philippines
KR	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
CN	yes Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Philippines
JP	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
UK	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Philippines
CA	yes Source BIR Philippine Double Taxation Agreements list — Canada treaty in force (effective 1977-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit (deduction from tax payable) Source Canada–Philippines Convention relief article — each State deducts qualifying tax paid in the other State from its tax payable, within the ordinary credit limitation Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Philippines social security agreement EIF 1 March 1997 (CPT64) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Philippines
US	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Australia · AU → Philippines tax.

Also filed for Philippines: Singapore · South Korea · China · Japan · United Kingdom · Canada · United States.

Australia → Philippines · tax

There is a treaty — in force since 1980

An in-force Australia–Philippines income tax treaty exists (

yes

Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), effective

1980-01-01

Source BIR DTA list — date of effectivity for the Australia treaty

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

per the BIR register. Compare the live beachhead pair: Australia → Vietnam · tax.

The source-only hinge

Client trapThe Philippines taxes resident aliens and NRA-ETB only on Philippine-source income (

yes

Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), with no remittance basis for aliens (

yes

Source NIRC §23(D) — foreign-source income of aliens is outside the Philippine charge; remittance does not change source

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). NRA-ETB status turns on

180 days

Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

of presence — read Philippine tax residency. So this DTA (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) mainly reduces PH-source withholding and governs pensions.

Australia-side traps — destination does not delete them

Australia domestic traps still apply when Philippines is the destination (

yes

Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). The income treaty narrows double tax; it does not cancel your home-country obligations.

Art 4 — what actually breaks a dual-residence tie

2 rungs

Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Nationality is a rung:

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Ends at mutual agreement:

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

The Philippines is not a party to the Multilateral Instrument, so even when the other State is, this cascade is the bilateral text (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Employment exercised in the Philippines

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Australia–Philippines DTA Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The short-stay ceiling is

183 days

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, measured in the

year of income / taxable year of the work State

Source Australia–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the year of income or taxable year of the State where employment is exercised

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The day count alone is not a safe answer: the employer and permanent-establishment / fixed-base conditions must also pass (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

under

Article 24

Source Australia–Philippines DTA Art. 24, Methods of Elimination of Double Taxation

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Pensions — Art 18

Pensions and annuities (including government pensions) are taxable only in the residence state (

yes

Source AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, Art 18). The Philippines may still tax pensions paid by a Philippine enterprise under a plan not registered under Philippine law (

yes

Source AU–PH Agreement Art 18(1) proviso — pensions paid by a Philippine enterprise under a plan not registered under Philippine law may be taxed in the Philippines

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Age Pension / Super stay on the Australian folder — the article allocates taxing rights; it does not delete Australian domestic traps.

Filed cells on this page

Evidence and sources19 dated facts for Australia–Philippines tax: DTA in force (effective 1980-01-01), alien source-only hinge, home-side traps, Art 4 tie-breaker filed

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Australia–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01)
yes
Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DTA effective date
BIR DTA list — date of effectivity for the Australia treaty
1980-01-01
Source BIR DTA list — date of effectivity for the Australia treaty
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Philippine alien source-only rule shapes how this DTA actually bites
Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
yes
Source Stack with the Philippine source-only rule for aliens (NIRC §23(D), /philippines/tax) — resident aliens and NRA-ETB are taxed only on Philippine-source income, so treaty relief mainly reduces PH-source withholding and governs pensions, not your foreign salary
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Australia domestic traps still apply (residency tests, CGT on deemed disposal, superannuation, Medicare levy)
au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
yes
Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 tie-breaker cascade for Australia–Philippines dual residence
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
permanent home → closer personal and economic relations (citizenship is a factor, not a rung)
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Rungs in the individual cascade before mutual agreement
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
2 rungs
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationality is a tie-breaker rung in this treaty
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
no
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Unresolved dual residence ends at mutual agreement between the two tax authorities
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
no
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
What is different about this tie-breaker
Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Shortest cascade in the Philippine set. Habitual abode is not a rung at all — if the person has a permanent home in both States OR in neither, the test jumps straight to 'closer personal and economic relations'. Citizenship is demoted to a weighting factor inside that relations test (Art 4(4)), not a separate rung, and there is no mutual-agreement fallback for individuals.
Source Australia–Philippines DTA Art 4(3)–(4) (heading: Residence), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The Philippines is not an MLI party, so this cascade is the bilateral text
OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
yes
Source OECD Depositary Signatories and Parties to the Multilateral Instrument — the Philippines is not listed, so MLI Article 4 does not rewrite this bilateral individual cascade even when the other State is an MLI party
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for employment income
Australia–Philippines DTA Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Article 15
Source Australia–Philippines DTA Art. 15, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Short-stay ceiling for employment exercised in the other State
Australia–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the year of income or taxable year of the work State, plus the employer and permanent-establishment limbs
183 days
Source Australia–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the year of income or taxable year of the work State, plus the employer and permanent-establishment limbs
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Period used for the employment day count
Australia–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the year of income or taxable year of the State where employment is exercised
year of income / taxable year of the work State
Source Australia–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the year of income or taxable year of the State where employment is exercised
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The day count alone is not enough; employer and PE/fixed-base limbs must also pass
Australia–Philippines DTA Art. 15(2) — all conditions must hold: short stay, remuneration paid by/on behalf of a non-resident employer, and remuneration not deductible against a PE or fixed base in the work State
yes
Source Australia–Philippines DTA Art. 15(2) — all conditions must hold: short stay, remuneration paid by/on behalf of a non-resident employer, and remuneration not deductible against a PE or fixed base in the work State
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Method for eliminating double taxation
Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits
ordinary tax credit
Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty relief article
Australia–Philippines DTA Art. 24, Methods of Elimination of Double Taxation
Article 24
Source Australia–Philippines DTA Art. 24, Methods of Elimination of Double Taxation
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Pensions/annuities taxable only in the treaty residence state (Art 18)
AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception)
yes
Source AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
PH may tax pensions from unregistered Philippine enterprise plans
AU–PH Agreement Art 18(1) proviso — pensions paid by a Philippine enterprise under a plan not registered under Philippine law may be taxed in the Philippines
yes
Source AU–PH Agreement Art 18(1) proviso — pensions paid by a Philippine enterprise under a plan not registered under Philippine law may be taxed in the Philippines
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
An Australia–Philippines social security agreement is in force
DSS — Australia international social security agreements list does not include the Philippines
no
Source DSS — Australia international social security agreements list does not include the Philippines
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a tax treaty between Australia and Philippines?

How does the Philippine source-only rule change the treaty?

Do Australia-side traps still apply?

Yes. Your home-country machine does not switch off at the border. The DTA sits between the two tax systems — it narrows double tax, it does not delete either country's domestic rules.

Is this the same as the Australia–Vietnam pair?

Same home-country machine, different destination treaty and local law. Do not copy the Vietnam cascade or article numbers onto Philippines without reading this convention.

If both countries call me resident, which one wins?

Does staying under 183 days stop Philippine tax on my Australian salary?

AU → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source AU–PH Agreement Art 18(1) — pensions (including government pensions) and annuities taxable only in the residence State (PH unregistered-plan exception) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. AU domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /australia-to-philippines/tax.

Filed cells for this pair

Philippines stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	180 days Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	yes Source PRA SRRV benefits — Multiple entry and indefinite stay (pra.gov.ph/SRRVisa) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source DOLE Department Order No. 248, Series of 2025 — New Rules and Regulations on the Employment of Foreign Nationals in the Philippines (official PDF on dole.gov.ph) — AEP required for foreign nationals in gainful employment unless exempted or excluded Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

AU × Philippines stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check AU × Philippines

Home × land · AU × Philippines Two dests · AU From Australia Philippines hub AU → Philippines tax

AU across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
Thailand	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
PhilippinesHere	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
Malaysia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
Portugal	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal

Eight passports on Philippines 8 overlays

Passport	Treaty	Relief	SSA	Open
AUHere	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
SG	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Philippines social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Philippines
KR	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
CN	yes Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Philippines
JP	yes Source BIR Philippine Double Taxation Agreements list — Japan treaty in force (effective 1981-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Philippines Convention Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan Pension Service — Status of Agreements in Force lists the Philippines among Japan’s implemented SSA partners Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Philippines
UK	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Philippines
CA	yes Source BIR Philippine Double Taxation Agreements list — Canada treaty in force (effective 1977-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit (deduction from tax payable) Source Canada–Philippines Convention relief article — each State deducts qualifying tax paid in the other State from its tax payable, within the ordinary credit limitation Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CRA — Canada–Philippines social security agreement EIF 1 March 1997 (CPT64) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Philippines
US	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From Australia · AU → Philippines tax.

Also filed for Philippines: Singapore · South Korea · China · Japan · United Kingdom · Canada · United States.