Earn in Philippines — AEP for local hire, resident-visa exemption track

AEP is the default for local hire

Except where exempted or excluded, an employer must secure an Alien Employment Permit before a foreign national starts work (

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.

). Coverage is keyed to an employer-employee relationship (

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) — gainful employment defined within an employer-employee relationship

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

Applications generally need a prior labor-market publication (

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) — Rule II Sec. 1: employer must publish before AEP filing (clarified by DO 248-A Series of 2025: newspaper of general circulation)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

), unless the hire is publication-exempt under the order.

Resident-visa exemption track

DO 248 exempts permanent, probationary or temporary resident visa holders from securing an AEP (

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) — Rule V Sec. 1(f): permanent, probationary or temporary resident visa holders are exempt from securing an AEP

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). They still request a Certificate of Exemption (

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) — Rule V Sec. 2: an exempt foreign national who intends to be employed must request a Certificate of Exemption

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

PRA publishes that SRRV holders are exempt from separate work/student visas or permits (

yes

Source PRA SRRV benefits — Exemption from separate work/student visa or permits (pra.gov.ph/SRRVisa); align with DO 248 resident-visa exemption + Certificate of Exemption track

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). Align the two texts with DOLE for the actual hire — do not skip the certificate step on a brochure reading.

Tourist stay is not work authority

Client trapA tourist / temporary-visitor stamp is not by itself authority to take local employment (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Remote work for a foreign employer without a Philippine employment relationship is a different fact pattern — still not a substitute for AEP when a local employer-employee relationship exists.

Where AEP is filed (2026)

AEP administration was centralized under DOLE's Bureau of Local Employment (

yes

Source DOLE DO 248-B s.2026 — AEP functions centralized under the Bureau of Local Employment (BLE); Philippine Information Agency report 6 Jul 2026 / KPMG Flash Alert 2026-163

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). Treat the office and email path as high-volatility; confirm on DOLE/BLE before a filing deadline.

Earn atlas — first six clusters

Same DNA as the Vietnam field map: doors only, no salary table, no job board. These six clusters are filed because the labour trap is real and the cells exist. The long tail waits for primary text — we do not ship forty empty stubs.

Clusters on this destination:

6 clusters

Source Product atlas — first filed clusters for /philippines/earn (teaching, diving, hospitality, own-business, legal, tech); long tail deferred until primary cells exist

Checked Aug 2026 · Band low · Status fresh

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

Evidence and sources14 dated facts for Philippines earn — AEP required for local hire, resident-visa exemption track

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

An Alien Employment Permit (AEP) is required before a foreign national starts gainful employment — unless exempted or excluded
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
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.
checked Aug 2026
AEP coverage is keyed to an employer-employee relationship under Philippine law
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) — gainful employment defined within an employer-employee relationship
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) — gainful employment defined within an employer-employee relationship
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Permanent, probationary or temporary resident visa holders are exempt from securing an AEP
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) — Rule V Sec. 1(f): permanent, probationary or temporary resident visa holders are exempt from securing an AEP
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) — Rule V Sec. 1(f): permanent, probationary or temporary resident visa holders are exempt from securing an AEP
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exempt categories still request a Certificate of Exemption before employment
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) — Rule V Sec. 2: an exempt foreign national who intends to be employed must request a Certificate of Exemption
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) — Rule V Sec. 2: an exempt foreign national who intends to be employed must request a Certificate of Exemption
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
AEP applications generally require a prior labor-market publication
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) — Rule II Sec. 1: employer must publish before AEP filing (clarified by DO 248-A Series of 2025: newspaper of general circulation)
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) — Rule II Sec. 1: employer must publish before AEP filing (clarified by DO 248-A Series of 2025: newspaper of general circulation)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
AEP filing and issuance are centralized at DOLE-BLE (2026)
DOLE DO 248-B s.2026 — AEP functions centralized under the Bureau of Local Employment (BLE); Philippine Information Agency report 6 Jul 2026 / KPMG Flash Alert 2026-163
yes
Source DOLE DO 248-B s.2026 — AEP functions centralized under the Bureau of Local Employment (BLE); Philippine Information Agency report 6 Jul 2026 / KPMG Flash Alert 2026-163
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
PRA lists SRRV work/student permit exemption — confirm Certificate of Exemption with DOLE for the specific hire
PRA SRRV benefits — Exemption from separate work/student visa or permits (pra.gov.ph/SRRVisa); align with DO 248 resident-visa exemption + Certificate of Exemption track
yes
Source PRA SRRV benefits — Exemption from separate work/student visa or permits (pra.gov.ph/SRRVisa); align with DO 248 resident-visa exemption + Certificate of Exemption track
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A tourist / temporary-visitor stay is not by itself authority to take local employment
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) — gainful employment requires an AEP unless the foreign national falls under an exempt or excluded category (Rule V); tourist admission is not an exempt category
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) — gainful employment requires an AEP unless the foreign national falls under an exempt or excluded category (Rule V); tourist admission is not an exempt category
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Practising a regulated profession needs a PRC Special Temporary Permit (STP), separate from the AEP
DOLE DO 248 s.2025 Rule I definitions — Special Temporary Permit (STP) issued by PRC to a foreign national to engage in the practice of a regulated profession
yes
Source DOLE DO 248 s.2025 Rule I definitions — Special Temporary Permit (STP) issued by PRC to a foreign national to engage in the practice of a regulated profession
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationalised / partially nationalised employers also need a DOJ Authority to Employ Alien
DOLE DO 248 s.2025 Rule I definitions — Authority to Employ Alien (AEA) issued by DOJ where the employer is covered by the Anti-Dummy Law
yes
Source DOLE DO 248 s.2025 Rule I definitions — Authority to Employ Alien (AEA) issued by DOJ where the employer is covered by the Anti-Dummy Law
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Visiting / exchange / adjunct professors under a formal agreement are AEP-exempt
DOLE DO 248 s.2025 Rule V §1(e) — visiting, exchange or adjunct professor under a formal agreement between institutions or governments
yes
Source DOLE DO 248 s.2025 Rule V §1(e) — visiting, exchange or adjunct professor under a formal agreement between institutions or governments
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The visiting-professor exemption still needs the institutional agreement on the Certificate of Exemption dossier
DOLE DO 248 s.2025 Rule V §2 — foreign national under §1(e) must submit a copy of the agreement between the involved academic institutions or governments with the Certificate of Exemption request
yes
Source DOLE DO 248 s.2025 Rule V §2 — foreign national under §1(e) must submit a copy of the agreement between the involved academic institutions or governments with the Certificate of Exemption request
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordinary language-centre / school employment is AEP territory (not the visiting-professor carve-out)
DOLE DO 248 s.2025 Rule I §3 — gainful employment under an employer-employee relationship needs an AEP unless exempted or excluded; ordinary language-centre hire is not on the Rule V exemption list
yes
Source DOLE DO 248 s.2025 Rule I §3 — gainful employment under an employer-employee relationship needs an AEP unless exempted or excluded; ordinary language-centre hire is not on the Rule V exemption list
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Filed earn-atlas clusters on this destination
Product atlas — first filed clusters for /philippines/earn (teaching, diving, hospitality, own-business, legal, tech); long tail deferred until primary cells exist
6 clusters
Source Product atlas — first filed clusters for /philippines/earn (teaching, diving, hospitality, own-business, legal, tech); long tail deferred until primary cells exist
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Next doors

Stay & visa — SRRV deposits and fees.
Tax — aliens = Philippine-source only.
Contrast: Thailand earn · Vietnam earn.

Common questions

Do I need an AEP to work for a Philippine employer?

Yes, unless you fall under an exemption or exclusion in DOLE Department Order 248. The order says the employer must secure an AEP before employment starts. Gainful employment here means an employer-employee relationship under Philippine law.

Does an SRRV let me skip the AEP?

PRA lists an exemption from separate work/student visas or permits. DO 248 separately exempts permanent, probationary or temporary resident visa holders — and those people still request a Certificate of Exemption. Confirm your category with DOLE for the specific hire; do not invent a blanket free pass from a tourist stamp.

Can I work while on a tourist visa?

No. A temporary-visitor stay is not an AEP exemption category. Local employment needs the AEP (or a Certificate of Exemption / Exclusion) plus the matching BI work visa track where applicable.

Where do I file an AEP now?

As of mid-2026, DOLE centralized AEP functions under the Bureau of Local Employment (BLE). Treat the filing office as high-volatility and confirm on dole.gov.ph / BLE before you travel on a deadline.

Labour permission is a Philippines door. Treaty and home-side traps sit on the filed passport overlays.

Eight passports · Philippines

Passport overlays for Philippines

Passport	Treaty	Short-stay	Relief	Open
Australia	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. Art 4 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.	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.	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.	AU → Philippines tax
Singapore	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. Art 4 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.	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.	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.	SG → Philippines tax
South Korea	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. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source South Korea–Philippines DTA Art 4(2) (heading: RESIDENT), 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.	183 days Source South Korea–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.	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.	KR → Philippines tax
China	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. Art 4 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.	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.	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.	CN → Philippines tax
Japan	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. Art 4 no individual cascade — dual residence goes straight to competent-authority mutual agreement Source Japan–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.	183 days Source Japan–Philippines Convention 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.	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.	JP → Philippines tax
United Kingdom	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. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source United Kingdom–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.	183 days Source UK–Philippines Convention Art. 14(2) — exemption requires presence not exceeding 183 days in the fiscal year concerned, 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.	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.	UK → Philippines tax
Canada	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. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Philippines DTA Art IV(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.	183 days Source Canada–Philippines Convention Art. XV(2) — presence must not exceed 183 days in the calendar year, but the treaty then uses an alternative CAD 2,500 remuneration limb or the employer/PE limb 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.	CA → Philippines tax
United States	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. Art 4 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.	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.	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.	US → Philippines tax

Other headaches on Philippines SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	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.	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.	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 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.
SG	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.	yes Source SG–PH Agreement Art 17(1) (IRAS / BIR texts) — subject to Art 18(1), pensions and similar remuneration for past employment arising in a Contracting State shall be taxable only in that State (source State) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 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.
KR	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.	yes Source KR–PH Agreement Art 18(1) (BIR Korea treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) 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.	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 kr_vn_tax — 183-day span / exit tax / NPS traps reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	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.	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.	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 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.
JP	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.	yes Source JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	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.	yes Source UK–PH Convention Art 17 (GOV.UK consolidated text) — subject to Art 18, pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	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.	yes Source CA–PH Convention (Finance Canada official text) — pensions and annuities arising in a Contracting State and paid to a resident of the other shall be taxable only in the State in which they arise; periodic pension source tax shall not exceed 30% of the amount by which total payments in the period exceed CAD 5,000 (or PH peso equivalent) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 ca_vn_tax — departure tax, OAS/GIS residency traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	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.	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.	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 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.

AEP is the default for local hire

Except where exempted or excluded, an employer must secure an Alien Employment Permit before a foreign national starts work (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Coverage is keyed to an employer-employee relationship (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

Applications generally need a prior labor-market publication (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

), unless the hire is publication-exempt under the order.

Resident-visa exemption track

DO 248 exempts permanent, probationary or temporary resident visa holders from securing an AEP (

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) — Rule V Sec. 1(f): permanent, probationary or temporary resident visa holders are exempt from securing an AEP

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). They still request a Certificate of Exemption (

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) — Rule V Sec. 2: an exempt foreign national who intends to be employed must request a Certificate of Exemption

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

PRA publishes that SRRV holders are exempt from separate work/student visas or permits (

yes

Source PRA SRRV benefits — Exemption from separate work/student visa or permits (pra.gov.ph/SRRVisa); align with DO 248 resident-visa exemption + Certificate of Exemption track

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). Align the two texts with DOLE for the actual hire — do not skip the certificate step on a brochure reading.

Tourist stay is not work authority

Client trapA tourist / temporary-visitor stamp is not by itself authority to take local employment (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Remote work for a foreign employer without a Philippine employment relationship is a different fact pattern — still not a substitute for AEP when a local employer-employee relationship exists.

Where AEP is filed (2026)

AEP administration was centralized under DOLE's Bureau of Local Employment (

yes

Source DOLE DO 248-B s.2026 — AEP functions centralized under the Bureau of Local Employment (BLE); Philippine Information Agency report 6 Jul 2026 / KPMG Flash Alert 2026-163

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

). Treat the office and email path as high-volatility; confirm on DOLE/BLE before a filing deadline.

Earn atlas — first six clusters

Clusters on this destination:

6 clusters

Source Product atlas — first filed clusters for /philippines/earn (teaching, diving, hospitality, own-business, legal, tech); long tail deferred until primary cells exist

Checked Aug 2026 · Band low · Status fresh

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

Evidence and sources14 dated facts for Philippines earn — AEP required for local hire, resident-visa exemption track

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

An Alien Employment Permit (AEP) is required before a foreign national starts gainful employment — unless exempted or excluded
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
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.
checked Aug 2026
AEP coverage is keyed to an employer-employee relationship under Philippine law
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) — gainful employment defined within an employer-employee relationship
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) — gainful employment defined within an employer-employee relationship
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Permanent, probationary or temporary resident visa holders are exempt from securing an AEP
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) — Rule V Sec. 1(f): permanent, probationary or temporary resident visa holders are exempt from securing an AEP
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) — Rule V Sec. 1(f): permanent, probationary or temporary resident visa holders are exempt from securing an AEP
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exempt categories still request a Certificate of Exemption before employment
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) — Rule V Sec. 2: an exempt foreign national who intends to be employed must request a Certificate of Exemption
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) — Rule V Sec. 2: an exempt foreign national who intends to be employed must request a Certificate of Exemption
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
AEP applications generally require a prior labor-market publication
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) — Rule II Sec. 1: employer must publish before AEP filing (clarified by DO 248-A Series of 2025: newspaper of general circulation)
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) — Rule II Sec. 1: employer must publish before AEP filing (clarified by DO 248-A Series of 2025: newspaper of general circulation)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
AEP filing and issuance are centralized at DOLE-BLE (2026)
DOLE DO 248-B s.2026 — AEP functions centralized under the Bureau of Local Employment (BLE); Philippine Information Agency report 6 Jul 2026 / KPMG Flash Alert 2026-163
yes
Source DOLE DO 248-B s.2026 — AEP functions centralized under the Bureau of Local Employment (BLE); Philippine Information Agency report 6 Jul 2026 / KPMG Flash Alert 2026-163
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
PRA lists SRRV work/student permit exemption — confirm Certificate of Exemption with DOLE for the specific hire
PRA SRRV benefits — Exemption from separate work/student visa or permits (pra.gov.ph/SRRVisa); align with DO 248 resident-visa exemption + Certificate of Exemption track
yes
Source PRA SRRV benefits — Exemption from separate work/student visa or permits (pra.gov.ph/SRRVisa); align with DO 248 resident-visa exemption + Certificate of Exemption track
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A tourist / temporary-visitor stay is not by itself authority to take local employment
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) — gainful employment requires an AEP unless the foreign national falls under an exempt or excluded category (Rule V); tourist admission is not an exempt category
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) — gainful employment requires an AEP unless the foreign national falls under an exempt or excluded category (Rule V); tourist admission is not an exempt category
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Practising a regulated profession needs a PRC Special Temporary Permit (STP), separate from the AEP
DOLE DO 248 s.2025 Rule I definitions — Special Temporary Permit (STP) issued by PRC to a foreign national to engage in the practice of a regulated profession
yes
Source DOLE DO 248 s.2025 Rule I definitions — Special Temporary Permit (STP) issued by PRC to a foreign national to engage in the practice of a regulated profession
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Nationalised / partially nationalised employers also need a DOJ Authority to Employ Alien
DOLE DO 248 s.2025 Rule I definitions — Authority to Employ Alien (AEA) issued by DOJ where the employer is covered by the Anti-Dummy Law
yes
Source DOLE DO 248 s.2025 Rule I definitions — Authority to Employ Alien (AEA) issued by DOJ where the employer is covered by the Anti-Dummy Law
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Visiting / exchange / adjunct professors under a formal agreement are AEP-exempt
DOLE DO 248 s.2025 Rule V §1(e) — visiting, exchange or adjunct professor under a formal agreement between institutions or governments
yes
Source DOLE DO 248 s.2025 Rule V §1(e) — visiting, exchange or adjunct professor under a formal agreement between institutions or governments
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The visiting-professor exemption still needs the institutional agreement on the Certificate of Exemption dossier
DOLE DO 248 s.2025 Rule V §2 — foreign national under §1(e) must submit a copy of the agreement between the involved academic institutions or governments with the Certificate of Exemption request
yes
Source DOLE DO 248 s.2025 Rule V §2 — foreign national under §1(e) must submit a copy of the agreement between the involved academic institutions or governments with the Certificate of Exemption request
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordinary language-centre / school employment is AEP territory (not the visiting-professor carve-out)
DOLE DO 248 s.2025 Rule I §3 — gainful employment under an employer-employee relationship needs an AEP unless exempted or excluded; ordinary language-centre hire is not on the Rule V exemption list
yes
Source DOLE DO 248 s.2025 Rule I §3 — gainful employment under an employer-employee relationship needs an AEP unless exempted or excluded; ordinary language-centre hire is not on the Rule V exemption list
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Filed earn-atlas clusters on this destination
Product atlas — first filed clusters for /philippines/earn (teaching, diving, hospitality, own-business, legal, tech); long tail deferred until primary cells exist
6 clusters
Source Product atlas — first filed clusters for /philippines/earn (teaching, diving, hospitality, own-business, legal, tech); long tail deferred until primary cells exist
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Next doors

Stay & visa — SRRV deposits and fees.
Tax — aliens = Philippine-source only.
Contrast: Thailand earn · Vietnam earn.

Common questions

Do I need an AEP to work for a Philippine employer?

Does an SRRV let me skip the AEP?

Can I work while on a tourist visa?

No. A temporary-visitor stay is not an AEP exemption category. Local employment needs the AEP (or a Certificate of Exemption / Exclusion) plus the matching BI work visa track where applicable.

Where do I file an AEP now?

As of mid-2026, DOLE centralized AEP functions under the Bureau of Local Employment (BLE). Treat the filing office as high-volatility and confirm on dole.gov.ph / BLE before you travel on a deadline.

Labour permission is a Philippines door. Treaty and home-side traps sit on the filed passport overlays.

Eight passports · Philippines

Passport overlays for Philippines

Passport	Treaty	Short-stay	Relief	Open
Australia	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. Art 4 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.	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.	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.	AU → Philippines tax
Singapore	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. Art 4 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.	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.	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.	SG → Philippines tax
South Korea	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. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source South Korea–Philippines DTA Art 4(2) (heading: RESIDENT), 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.	183 days Source South Korea–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.	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.	KR → Philippines tax
China	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. Art 4 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.	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.	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.	CN → Philippines tax
Japan	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. Art 4 no individual cascade — dual residence goes straight to competent-authority mutual agreement Source Japan–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.	183 days Source Japan–Philippines Convention 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.	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.	JP → Philippines tax
United Kingdom	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. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source United Kingdom–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.	183 days Source UK–Philippines Convention Art. 14(2) — exemption requires presence not exceeding 183 days in the fiscal year concerned, 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.	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.	UK → Philippines tax
Canada	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. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Philippines DTA Art IV(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.	183 days Source Canada–Philippines Convention Art. XV(2) — presence must not exceed 183 days in the calendar year, but the treaty then uses an alternative CAD 2,500 remuneration limb or the employer/PE limb 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.	CA → Philippines tax
United States	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. Art 4 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.	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.	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.	US → Philippines tax

Other headaches on Philippines SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	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.	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.	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 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.
SG	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.	yes Source SG–PH Agreement Art 17(1) (IRAS / BIR texts) — subject to Art 18(1), pensions and similar remuneration for past employment arising in a Contracting State shall be taxable only in that State (source State) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 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.
KR	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.	yes Source KR–PH Agreement Art 18(1) (BIR Korea treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State; Art 18(2) 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.	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 kr_vn_tax — 183-day span / exit tax / NPS traps reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	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.	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.	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 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.
JP	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.	yes Source JP–PH Agreement Art 18 (MOF Japan synthesised EN PDF) — subject to Art 19(2), pensions and similar remuneration for past employment and annuities taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	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.	yes Source UK–PH Convention Art 17 (GOV.UK consolidated text) — subject to Art 18, pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	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.	yes Source CA–PH Convention (Finance Canada official text) — pensions and annuities arising in a Contracting State and paid to a resident of the other shall be taxable only in the State in which they arise; periodic pension source tax shall not exceed 30% of the amount by which total payments in the period exceed CAD 5,000 (or PH peso equivalent) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 ca_vn_tax — departure tax, OAS/GIS residency traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	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.	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.	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 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.