Desk 1 · home × land

US × 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 · United States

The US taxes citizens worldwide; a saving clause often keeps the US return even when a treaty exists.

Citizenship-based tax:

yes

Source US domestic rule (citizenship-based taxation) — independent of any Vietnam treaty

Checked Aug 2026 · Band low · Status fresh

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

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

Pair cells on this corridor

Treaty	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.
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.
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.
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.
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.
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.

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

US ×

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.