China → Philippines · tax

In plain termsTwo machines, one hinge. Philippines decides how a resident is taxed; China 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 2002

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

yes

Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01)

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), effective

2002-01-01

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

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per the BIR register. Compare the live beachhead pair: China → 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.

China-side traps — destination does not delete them

China domestic traps still apply when Philippines is the destination (

yes

Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse

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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 → centre of vital interests → habitual abode → nationality → mutual agreement. Rungs before the two tax authorities have to talk:

5 rungs

Source China–Philippines DTA Art 4(2), 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:

yes

Source China–Philippines DTA Art 4(2), 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:

yes

Source China–Philippines DTA Art 4(2), 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 twistFull five-rung OECD cascade. China is an MLI party but the Philippines is not, so this Art 4 is the 1999 bilateral text, not an MLI synthesised version.

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 China–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 China–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs

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, measured in the

calendar year

Source China–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the calendar year

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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 China–Philippines DTA Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by 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 China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits

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under

Article 23

Source China–Philippines DTA Art. 23, Methods for the 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.

Filed cells on this page

Evidence and sources18 dated facts for China–Philippines tax: DTA in force (effective 2002-01-01), 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.

China–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01)
yes
Source BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01)
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DTA effective date
BIR DTA list — date of effectivity for the China treaty
2002-01-01
Source BIR DTA list — date of effectivity for the China 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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checked Aug 2026
China domestic traps still apply (six-year rule, domicile, hukou clearance)
cn_vn_tax — six-year rule / domicile / hukou clearance reuse
yes
Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse
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Art 4 tie-breaker cascade for China–Philippines dual residence
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
5 rungs
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
yes
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Full five-rung OECD cascade. China is an MLI party but the Philippines is not, so this Art 4 is the 1999 bilateral text, not an MLI synthesised version.
Source China–Philippines DTA Art 4(2), 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
China–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 China–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
China–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs
183 days
Source China–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs
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Period used for the employment day count
China–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the calendar year
calendar year
Source China–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the calendar year
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The day count alone is not enough; employer and PE/fixed-base limbs must also pass
China–Philippines DTA Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State
yes
Source China–Philippines DTA Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State
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Method for eliminating double taxation
China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits
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
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Treaty relief article
China–Philippines DTA Art. 23, Methods for the Elimination of Double Taxation
Article 23
Source China–Philippines DTA Art. 23, Methods for the Elimination of Double Taxation
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A China–Philippines social security agreement is in force
MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force
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
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Private pensions taxable only in the treaty residence state (Art 18)
CN–PH Agreement Art 18(1) (BIR China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
yes
Source CN–PH Agreement Art 18(1) (BIR China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
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checked Aug 2026

Common questions

Is there a tax treaty between China and Philippines?

Yes. The BIR Double Taxation Agreements register lists an in-force treaty with China, effective 2002. 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 China-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 China–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(2) runs the full five rungs: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. China is an MLI party but the Philippines is not, so the 1999 bilateral cascade is what applies.

Does staying under 183 days settle employment tax?

No. Article 15 measures 183 days in the calendar year and also requires a non-Philippine employer and remuneration not borne by a Philippine permanent establishment or fixed base.

CN → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source CN–PH Agreement Art 18(1) (BIR China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State 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 cn_vn_tax — six-year rule / domicile / hukou clearance reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. CN 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: /china-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

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

From ChinaAll 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 CN → VietnamSame passport, other land CN → ThailandSame passport, other land CN → IndonesiaSame passport, other land CN → MalaysiaSame passport, other land CN → PortugalSame passport, other land

Cross-check

Cross-check CN × Philippines

Home × land · CN × Philippines Two dests · CN From China Philippines hub CN → Philippines tax

CN across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF 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–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit 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 Thailand — 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 → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 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 MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — 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 → Indonesia
PhilippinesHere	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
Malaysia	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 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–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income 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 Malaysia — 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 → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) 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 Portugal — 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 → Portugal

Eight passports on Philippines 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	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
CNHere	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 China · CN → Philippines tax.

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

China → Philippines · tax

There is a treaty — in force since 2002

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

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.

), effective

2002-01-01

Source BIR DTA list — date of effectivity for the China 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: China → 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.

China-side traps — destination does not delete them

China domestic traps still apply when Philippines is the destination (

yes

Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse

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

5 rungs

Source China–Philippines DTA Art 4(2), 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

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

. Nationality is a rung:

yes

Source China–Philippines DTA Art 4(2), 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

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

. Ends at mutual agreement:

yes

Source China–Philippines DTA Art 4(2), 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

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

The twistFull five-rung OECD cascade. China is an MLI party but the Philippines is not, so this Art 4 is the 1999 bilateral text, not an MLI synthesised version.

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 China–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

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

. The short-stay ceiling is

183 days

Source China–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs

Checked Aug 2026 · Band low · Status fresh

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

, measured in the

calendar year

Source China–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the calendar year

Checked Aug 2026 · Band low · Status fresh

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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

Source China–Philippines DTA Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State

Checked Aug 2026 · Band low · Status fresh

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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 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

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

under

Article 23

Source China–Philippines DTA Art. 23, Methods for the 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.

Filed cells on this page

Evidence and sources18 dated facts for China–Philippines tax: DTA in force (effective 2002-01-01), 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.

China–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01)
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.
checked Aug 2026
DTA effective date
BIR DTA list — date of effectivity for the China treaty
2002-01-01
Source BIR DTA list — date of effectivity for the China 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
China domestic traps still apply (six-year rule, domicile, hukou clearance)
cn_vn_tax — six-year rule / domicile / hukou clearance reuse
yes
Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse
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 China–Philippines dual residence
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
5 rungs
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
yes
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source China–Philippines DTA Art 4(2), 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
China–Philippines DTA Art 4(2), government-hosted text, read line-by-line 2026-08 — how this cascade departs from, or matches, the OECD model order
Full five-rung OECD cascade. China is an MLI party but the Philippines is not, so this Art 4 is the 1999 bilateral text, not an MLI synthesised version.
Source China–Philippines DTA Art 4(2), 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
China–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 China–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
China–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base limbs
183 days
Source China–Philippines DTA Art. 15(2) — exemption requires presence not exceeding 183 days in the calendar year, plus the non-resident-employer and PE/fixed-base 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
China–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the calendar year
calendar year
Source China–Philippines DTA Art. 15(2)(a) — the 183-day count is measured in the calendar year
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
China–Philippines DTA Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by a PE or fixed base in the work State
yes
Source China–Philippines DTA Art. 15(2) — all conditions must hold: short stay, non-resident employer, and remuneration not borne by 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
China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits
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.
checked Aug 2026
Treaty relief article
China–Philippines DTA Art. 23, Methods for the Elimination of Double Taxation
Article 23
Source China–Philippines DTA Art. 23, Methods for the 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
A China–Philippines social security agreement is in force
MOHRSS / published China bilateral social security partner list (13 countries) does not include Philippines — same gate as cn_vn_social_security_agreement_in_force
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.
checked Aug 2026
Private pensions taxable only in the treaty residence state (Art 18)
CN–PH Agreement Art 18(1) (BIR China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
yes
Source CN–PH Agreement Art 18(1) (BIR China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State
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 China and Philippines?

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

Do China-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 China–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 settle employment tax?

No. Article 15 measures 183 days in the calendar year and also requires a non-Philippine employer and remuneration not borne by a Philippine permanent establishment or fixed base.

CN → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source CN–PH Agreement Art 18(1) (BIR China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) public social-security pensions taxable only in the paying State 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 cn_vn_tax — six-year rule / domicile / hukou clearance reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. CN 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: /china-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

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

Cross-check

Cross-check CN × Philippines

Home × land · CN × Philippines Two dests · CN From China Philippines hub CN → Philippines tax

CN across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF 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–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit 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 Thailand — 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 → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 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 MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — 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 → Indonesia
PhilippinesHere	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
Malaysia	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 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–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income 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 Malaysia — 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 → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) 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 Portugal — 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 → Portugal

Eight passports on Philippines 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	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
CNHere	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 China · CN → Philippines tax.

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