Desk 2 · two destinations

Philippines vs Vietnam on a American passport

Verified 2026-08How facts work SourcesNationality is fixed. Cells are filed on each dest tax hub. Overlays are separate pair URLs.

Passport hub: From United States · home × land: US × Philippines · US × Vietnam.

Filed cells

Tax, stay and earn lenses from dest hubs — not invented fees. Purpose framing:

Work · remote · retire — which rows matter

Work — earn gate + tax days. Overlay for treaty short-stay.
Remote — stay instrument + foreign-income rule. Overlay for home traps.
Retire — stay instrument + pension articles on the overlay. Spend-down compare lives on ThonRetire.

Lens	Philippines	Vietnam
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.	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 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.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Top personal rate	35% Source BIR Form 1700 (Jan 2018 ENCS) TABLE 2 — Tax Rates effective January 1, 2023 and onwards (BIR CDN). Schedule matches RA 10963 (TRAIN) Sec. 24(A)(2)(a) post-2022 rates: 0/15/20/25/30/35 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	35% Source Luật 109/2025/QH15 Điều 9 — bậc 5 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.	yes Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions Checked Aug 2026 · Band low · Status fresh 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.	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty (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.	No treaty in force
Employment short-stay	90 Source US–Philippines Convention Art 16(2)(a) — ≤90 days in the taxable year (NOT 183; unique short threshold among ThonExpat pairs) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—
Relief (double tax)	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.	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4	Cascade permanent home → centre of vital interests → habitual abode → citizenship Source US–Philippines Convention Art 3(2) dual-residence tie-breaker cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade yes Source No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	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.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty pensions	yes Source US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—
Foreign-income 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.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Home-side traps	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Philippines

Through a US lens

StayVisa and residence EarnWork lawfully TaxWho may tax you there Pair overlayUS → PhilippinesTreaty and home-side traps Home × land deskRead this pair as a desk

Earn doors we publish

TeachingSchools and centres HospitalityHotels and F&B TechLocal hire paths DivingInstructor licences Own a businessEntity and work authority LegalPractice gates

Vietnam

Through a US lens

StayVisa and residence EarnWork lawfully TaxWho may tax you there Pair overlayUS → VietnamTreaty and home-side traps Home × land deskRead this pair as a desk

Depth: decide · path · 40 fields

Other pairs

Vietnam vs ThailandUS Thailand vs MalaysiaUS Vietnam vs PortugalUS Philippines vs IndonesiaUS Malaysia vs PortugalUS Thailand vs PortugalUS

Philippines vs Vietnam on a American passport

Verified 2026-08How facts workSourcesNationality is fixed. Cells are filed on each dest tax hub. Overlays are separate pair URLs.

Filed cells

Tax, stay and earn lenses from dest hubs — not invented fees. Purpose framing:

Work · remote · retire — which rows matter

Work — earn gate + tax days. Overlay for treaty short-stay.
Remote — stay instrument + foreign-income rule. Overlay for home traps.
Retire — stay instrument + pension articles on the overlay. Spend-down compare lives on ThonRetire.

Lens	Philippines	Vietnam
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.	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 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.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Top personal rate	35% Source BIR Form 1700 (Jan 2018 ENCS) TABLE 2 — Tax Rates effective January 1, 2023 and onwards (BIR CDN). Schedule matches RA 10963 (TRAIN) Sec. 24(A)(2)(a) post-2022 rates: 0/15/20/25/30/35 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	35% Source Luật 109/2025/QH15 Điều 9 — bậc 5 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.	yes Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions Checked Aug 2026 · Band low · Status fresh 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.	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty (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.	No treaty in force
Employment short-stay	90 Source US–Philippines Convention Art 16(2)(a) — ≤90 days in the taxable year (NOT 183; unique short threshold among ThonExpat pairs) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—
Relief (double tax)	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.	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4	Cascade permanent home → centre of vital interests → habitual abode → citizenship Source US–Philippines Convention Art 3(2) dual-residence tie-breaker cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade yes Source No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	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.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty pensions	yes Source US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—
Foreign-income 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.	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Home-side traps	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.