Desk 1 · home × land

SG × Philippines

Verified 2026-08How facts work SourcesDestination cells are filed on the dest tax hub. Treaty and home traps live on the overlay — this desk only names both.

Where you land · Philippines

Destination law — stay, labour, who may tax you there.

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.
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.
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.

StayVisa and residence EarnWork lawfully TaxPhilippines tax hub

Your passport · Singapore

Singapore territorial tax, IR21 and CPF stay Singapore-side when you leave.

Filed overlaySG → Philippines taxTreaty and home-side traps From SingaporeAll six destinations Torn between two places?Open dest × dest desk

Pair cells on this corridor

Treaty	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.
Employment short-stay	183 days Source Singapore–Philippines DTA Art. 14 — the other-employment limb uses 183 days in the calendar year; professional services use a separate 90-day limb Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Relief (double tax)	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.
Art 4	Cascade permanent home → centre of vital interests → habitual abode → mutual agreement Source Singapore–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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.
SSA / totalization	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.
Treaty pensions	—
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.
Home-side traps	yes Source sg_vn_tax — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Canonical pair URL: /singapore-to-philippines/tax. Other desks: Compare hub · This desk.

SG ×

Philippines

Verified 2026-08How facts workSourcesDestination cells are filed on the dest tax hub. Treaty and home traps live on the overlay — this desk only names both.