United Kingdom → Philippines · tax

In plain termsTwo machines, one hinge. Philippines decides how a resident is taxed; United Kingdom 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 — the official dates conflict

An in-force United Kingdom–Philippines income tax treaty exists (

yes

Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01)

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). The filed BIR cell records

1979-01-01

Source BIR DTA list — date of effectivity for the United Kingdom treaty

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, while GOV.UK and SI 1978/184 state Philippine effect from 1 January 1978. Compare the live beachhead pair: United Kingdom → 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.

United Kingdom-side traps — destination does not delete them

United Kingdom domestic traps still apply when Philippines is the destination (

yes

Source uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations

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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 United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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 United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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 United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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. The only para-1 carve-out is a limited diplomatic / consular / permanent-mission rule — there is no general 'liable only on source income' exclusion. The UK is an MLI party but the Philippines is not, so the 1976 bilateral text is what applies.

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 14

Source UK–Philippines Convention Art. 14, 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 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

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, measured in the

fiscal year concerned

Source UK–Philippines Convention Art. 14(2)(a) — the 183-day count is measured in the fiscal year concerned, not an arbitrary rolling 12 months

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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 UK–Philippines Convention Art. 14(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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Source conflictGOV.UK and the statutory instrument state Philippine effect from 1 January 1978, while the filed BIR register cell says 1979 (

yes

Source GOV.UK and SI 1978/184 state entry into force 22 Jan 1978 and Philippine effect from 1 Jan 1978, while the previously filed BIR register cell records 1979-01-01; the discrepancy remains explicit rather than silently overwritten

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). This page keeps the mismatch visible instead of silently overwriting either official source.

When both States tax the same income

The treaty relief method is

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

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under

Article 21

Source UK–Philippines Convention Art. 21, 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 sources19 dated facts for United Kingdom–Philippines tax: DTA in force (effective 1979-01-01), 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.

United Kingdom–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01)
yes
Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01)
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DTA effective date
BIR DTA list — date of effectivity for the United Kingdom treaty
1979-01-01
Source BIR DTA list — date of effectivity for the United Kingdom 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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UK domestic traps still apply (Statutory Residence Test, temporary non-residence CGT, FIG regime)
uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations
yes
Source uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations
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Art 4 tie-breaker cascade for United Kingdom–Philippines dual residence
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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 United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
5 rungs
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
yes
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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. The only para-1 carve-out is a limited diplomatic / consular / permanent-mission rule — there is no general 'liable only on source income' exclusion. The UK is an MLI party but the Philippines is not, so the 1976 bilateral text is what applies.
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
UK–Philippines Convention Art. 14, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Article 14
Source UK–Philippines Convention Art. 14, 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
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
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
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Period used for the employment day count
UK–Philippines Convention Art. 14(2)(a) — the 183-day count is measured in the fiscal year concerned, not an arbitrary rolling 12 months
fiscal year concerned
Source UK–Philippines Convention Art. 14(2)(a) — the 183-day count is measured in the fiscal year concerned, not an arbitrary rolling 12 months
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The day count alone is not enough; employer and PE/fixed-base limbs must also pass
UK–Philippines Convention Art. 14(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 UK–Philippines Convention Art. 14(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
UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits
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
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Treaty relief article
UK–Philippines Convention Art. 21, Elimination of Double Taxation
Article 21
Source UK–Philippines Convention Art. 21, Elimination of Double Taxation
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Official sources conflict on 1978 versus the filed BIR 1979 effective date
GOV.UK and SI 1978/184 state entry into force 22 Jan 1978 and Philippine effect from 1 Jan 1978, while the previously filed BIR register cell records 1979-01-01; the discrepancy remains explicit rather than silently overwritten
yes
Source GOV.UK and SI 1978/184 state entry into force 22 Jan 1978 and Philippine effect from 1 Jan 1978, while the previously filed BIR register cell records 1979-01-01; the discrepancy remains explicit rather than silently overwritten
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A UK–Philippines social security agreement is in force
GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries
yes
Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries
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Private pensions taxable only in the treaty residence state (Art 17)
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
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
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Common questions

Is there a tax treaty between United Kingdom and Philippines?

Yes. The treaty is in force, but official dates displayed today conflict: GOV.UK and SI 1978/184 state Philippine effect from 1 January 1978, while the previously filed BIR register cell says 1979. This page preserves that mismatch.

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 United Kingdom-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 United Kingdom–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 between HMRC and the BIR. The Philippines is not an MLI party, so the 1976 bilateral text is what applies.

Does the UK–Philippines employment article use a rolling 12 months?

No. Article 14 measures the 183 days in the fiscal year concerned. The non-resident-employer and permanent-establishment or fixed-base conditions must also pass.

UK → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	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. 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 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. UK 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: /united-kingdom-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

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

From United KingdomAll 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 UK → VietnamSame passport, other land UK → ThailandSame passport, other land UK → IndonesiaSame passport, other land UK → MalaysiaSame passport, other land UK → PortugalSame passport, other land

Cross-check

Cross-check UK × Philippines

Home × land · UK × Philippines Two dests · UK From United Kingdom Philippines hub UK → Philippines tax

UK across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
Thailand	yes Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 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–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) 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–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 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 GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia
PhilippinesHere	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
Malaysia	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 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–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Malaysia
Portugal	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 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–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → 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
CN	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
UKHere	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 United Kingdom · UK → Philippines tax.

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

United Kingdom → Philippines · tax

There is a treaty — the official dates conflict

An in-force United Kingdom–Philippines income tax treaty exists (

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.

). The filed BIR cell records

1979-01-01

Source BIR DTA list — date of effectivity for the United Kingdom treaty

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

, while GOV.UK and SI 1978/184 state Philippine effect from 1 January 1978. Compare the live beachhead pair: United Kingdom → 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

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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

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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

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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

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

) mainly reduces PH-source withholding and governs pensions.

United Kingdom-side traps — destination does not delete them

United Kingdom domestic traps still apply when Philippines is the destination (

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.

). 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

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

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

Checked Aug 2026 · Band low · Status fresh

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

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 14

Source UK–Philippines Convention Art. 14, 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 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

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

, measured in the

fiscal year concerned

Source UK–Philippines Convention Art. 14(2)(a) — the 183-day count is measured in the fiscal year concerned, not an arbitrary rolling 12 months

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 UK–Philippines Convention Art. 14(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.

Source conflictGOV.UK and the statutory instrument state Philippine effect from 1 January 1978, while the filed BIR register cell says 1979 (

yes

Checked Aug 2026 · Band high · Status fresh

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

). This page keeps the mismatch visible instead of silently overwriting either official source.

When both States tax the same income

The treaty relief method is

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

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

under

Article 21

Source UK–Philippines Convention Art. 21, Elimination of Double Taxation

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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 sources19 dated facts for United Kingdom–Philippines tax: DTA in force (effective 1979-01-01), 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.

United Kingdom–Philippines income tax treaty is in force
BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01)
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.
checked Aug 2026
DTA effective date
BIR DTA list — date of effectivity for the United Kingdom treaty
1979-01-01
Source BIR DTA list — date of effectivity for the United Kingdom 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
UK domestic traps still apply (Statutory Residence Test, temporary non-residence CGT, FIG regime)
uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations
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.
checked Aug 2026
Art 4 tie-breaker cascade for United Kingdom–Philippines dual residence
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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 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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Rungs in the individual cascade before mutual agreement
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), government-hosted text, read line-by-line 2026-08 — count of ordered rungs before mutual agreement (0 = straight to MAP)
5 rungs
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), government-hosted text, read line-by-line 2026-08 — whether nationality/citizenship appears as a separate tie-breaker rung
yes
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), government-hosted text, read line-by-line 2026-08 — whether the individual cascade ends in a competent-authority mutual agreement procedure
yes
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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.
checked Aug 2026
What is different about this tie-breaker
United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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. The only para-1 carve-out is a limited diplomatic / consular / permanent-mission rule — there is no general 'liable only on source income' exclusion. The UK is an MLI party but the Philippines is not, so the 1976 bilateral text is what applies.
Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), 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
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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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty article for employment income
UK–Philippines Convention Art. 14, Dependent Personal Services — employment exercised in the other State may be taxed there, subject to the short-stay exception
Article 14
Source UK–Philippines Convention Art. 14, 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
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
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.
checked Aug 2026
Period used for the employment day count
UK–Philippines Convention Art. 14(2)(a) — the 183-day count is measured in the fiscal year concerned, not an arbitrary rolling 12 months
fiscal year concerned
Source UK–Philippines Convention Art. 14(2)(a) — the 183-day count is measured in the fiscal year concerned, not an arbitrary rolling 12 months
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
UK–Philippines Convention Art. 14(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 UK–Philippines Convention Art. 14(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
UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits
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.
checked Aug 2026
Treaty relief article
UK–Philippines Convention Art. 21, Elimination of Double Taxation
Article 21
Source UK–Philippines Convention Art. 21, 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
Official sources conflict on 1978 versus the filed BIR 1979 effective date
GOV.UK and SI 1978/184 state entry into force 22 Jan 1978 and Philippine effect from 1 Jan 1978, while the previously filed BIR register cell records 1979-01-01; the discrepancy remains explicit rather than silently overwritten
yes
Source GOV.UK and SI 1978/184 state entry into force 22 Jan 1978 and Philippine effect from 1 Jan 1978, while the previously filed BIR register cell records 1979-01-01; the discrepancy remains explicit rather than silently overwritten
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A UK–Philippines social security agreement is in force
GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries
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.
checked Aug 2026
Private pensions taxable only in the treaty residence state (Art 17)
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
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.
checked Aug 2026

Common questions

Is there a tax treaty between United Kingdom and Philippines?

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

Do United Kingdom-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 United Kingdom–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 the UK–Philippines employment article use a rolling 12 months?

No. Article 14 measures the 183 days in the fiscal year concerned. The non-resident-employer and permanent-establishment or fixed-base conditions must also pass.

UK → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	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. 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 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. UK 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: /united-kingdom-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

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

Cross-check

Cross-check UK × Philippines

Home × land · UK × Philippines Two dests · UK From United Kingdom Philippines hub UK → Philippines tax

UK across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
Thailand	yes Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 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–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) 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–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 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 GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia
PhilippinesHere	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
Malaysia	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 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–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Malaysia
Portugal	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 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–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → 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
CN	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
UKHere	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 United Kingdom · UK → Philippines tax.

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