United States → Philippines · tax

In plain termsTwo true sentences at once: there is a treaty, and a US citizen still files a US return. On the Philippine side, aliens remain Philippine-source only — not a remittance trap.

There is a treaty

An in-force US–Philippines income tax convention exists (

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)

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), general effective date

1 January 1983

Source US–Philippines Convention Art 29 — general effective date 1 January 1983

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. Dual residence uses the Art 3 cascade: permanent home → centre of vital interests → habitual abode → citizenship.

But the saving clause stays

Client trapArticle 6(3) is a saving clause (

yes

Source US–Philippines Convention Art 6(3) — a Contracting State may tax its residents and citizens as if the Convention had not come into effect (exceptions Art 6(4))

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): the US taxes its citizens as if the treaty were not in force. Citizenship-based taxation (

yes

Source US domestic rule (citizenship-based taxation) — independent of the PH treaty; preserved by Art 6(3) saving clause

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), FBAR above

10000 USD

Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year

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, Form 8938 (

yes

Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)

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), and FEIE's

330 days

Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)

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physical-presence test all survive.

Employment exercised in the Philippines

Three checks, not oneThe treaty employment rule sits in

Article 16

Source US–Philippines Convention Art 16 — Dependent Personal Services (IRS philip.pdf)

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. The short-stay ceiling is

Source US–Philippines Convention Art 16(2)(a) — ≤90 days in the taxable year (NOT 183; unique short threshold among ThonExpat pairs)

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, measured in the

the taxable year

Source US–Philippines Convention Art 16(2)(a) — calendar/taxable year (not rolling twelve-month)

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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 US–Philippines Convention Art 16(2)(a)–(c) — all three limbs required (days, employer, PE)

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90-day trapThis treaty uses a 90-day threshold, not the 183 days common in newer US treaties. A two-week business trip is safe; a 4-month assignment is not. The saving clause means the US taxes its citizens regardless — the 90-day rule only controls whether the Philippines can also tax the same salary.

When both States tax the same income

The treaty relief method is

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

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under

Article 23

Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credit for PH tax; saving-clause exception under Art 6(4))

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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.

Philippine side — source, not remittance

Under NIRC §23(D), aliens are taxed 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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). There is no remittance basis (

yes

Source NIRC §23(D) — foreign-source income of aliens is outside the Philippine charge; remittance does not change source

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). See the Philippines tax pillar.

Where the treaty actually bites

Private pension — taxable where the past employment was performed (
yes
Source US–Philippines Convention Art 18(1) — pensions for past employment taxable by the Contracting State where the service is rendered
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, Art 18(1)). This is not the US–Thailand residence-only rule.
Social security — taxable only in the paying state (
yes
Source US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception
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, Art 19, saving-clause exception).
Foreign tax credit — preserved for US citizens (
yes
Source US–Philippines Convention Art 23 — relief from double taxation by foreign tax credit; Art 6(4) exception to the saving clause
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, Art 23).
Totalization — none (
no
Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines
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). Contribution coordination is a separate gap from the income-tax treaty.

The pension article is the one that changes retirement planning. If you worked in the US for 20 years, then move to Manila and draw a private pension from a US plan, Article 18 says the US taxes it — because that is where the service was rendered. The Philippines does not tax it. But if you worked in the Philippines for a local employer before retiring to the US, the same article says the Philippines taxes the Philippine pension. Source state, not residence state, controls.

Social security is different: Article 19 makes it paying-state-only, and Article 6(4) carves this out of the saving clause — so the rule actually binds. Your US Social Security check is taxed only in the US, even if you are a Philippine resident. That is a real planning lever: a retiree in Manila keeps US Social Security outside Philippine tax, but a private pension from the same US employer stays in the US tax net too. The totalization gap means that if you work in both countries, the contributions do not coordinate — you can end up paying into both systems.

Evidence and sources19 dated facts for US–Philippines tax: treaty since 1983, saving clause keeps US tax alive

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

An in-force US–Philippines income tax treaty exists
US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf)
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)
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General effective date of the US–Philippines income tax treaty
US–Philippines Convention Art 29 — general effective date 1 January 1983
1 January 1983
Source US–Philippines Convention Art 29 — general effective date 1 January 1983
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Saving clause: the treaty does not switch off US tax on US citizens
US–Philippines Convention Art 6(3) — a Contracting State may tax its residents and citizens as if the Convention had not come into effect (exceptions Art 6(4))
yes
Source US–Philippines Convention Art 6(3) — a Contracting State may tax its residents and citizens as if the Convention had not come into effect (exceptions Art 6(4))
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Treaty Art 3 tie-breaker for US–Philippines dual residence
US–Philippines Convention Art 3(2) dual-residence tie-breaker cascade
permanent home → centre of vital interests → habitual abode → citizenship
Source US–Philippines Convention Art 3(2) dual-residence tie-breaker cascade
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Private pensions are taxable where the past employment was performed (not residence-only)
US–Philippines Convention Art 18(1) — pensions for past employment taxable by the Contracting State where the service is rendered
yes
Source US–Philippines Convention Art 18(1) — pensions for past employment taxable by the Contracting State where the service is rendered
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Social security is taxable only in the paying state (saving-clause exception)
US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception
yes
Source US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception
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Treaty preserves the foreign tax credit for double-taxed income
US–Philippines Convention Art 23 — relief from double taxation by foreign tax credit; Art 6(4) exception to the saving clause
yes
Source US–Philippines Convention Art 23 — relief from double taxation by foreign tax credit; Art 6(4) exception to the saving clause
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A US–Philippines social security totalization agreement exists
SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines
no
Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines
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US taxes citizens on worldwide income regardless of residence
US domestic rule (citizenship-based taxation) — independent of the PH treaty; preserved by Art 6(3) saving clause
yes
Source US domestic rule (citizenship-based taxation) — independent of the PH treaty; preserved by Art 6(3) saving clause
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FBAR aggregate foreign-account threshold
IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
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FEIE physical-presence limb
IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
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Form 8938 (FATCA specified foreign financial assets) exists
IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
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Employment article (Art 16)
US–Philippines Convention Art 16 — Dependent Personal Services (IRS philip.pdf)
Article 16
Source US–Philippines Convention Art 16 — Dependent Personal Services (IRS philip.pdf)
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Employment short-stay days
US–Philippines Convention Art 16(2)(a) — ≤90 days in the taxable year (NOT 183; unique short threshold among ThonExpat pairs)
90
Source US–Philippines Convention Art 16(2)(a) — ≤90 days in the taxable year (NOT 183; unique short threshold among ThonExpat pairs)
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Employment day measure
US–Philippines Convention Art 16(2)(a) — calendar/taxable year (not rolling twelve-month)
the taxable year
Source US–Philippines Convention Art 16(2)(a) — calendar/taxable year (not rolling twelve-month)
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Employment all limbs required
US–Philippines Convention Art 16(2)(a)–(c) — all three limbs required (days, employer, PE)
yes
Source US–Philippines Convention Art 16(2)(a)–(c) — all three limbs required (days, employer, PE)
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Relief article (Art 23)
US–Philippines Convention Art 23 — Relief from Double Taxation (US credit for PH tax; saving-clause exception under Art 6(4))
Article 23
Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credit for PH tax; saving-clause exception under Art 6(4))
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Relief method
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
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
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US domestic international-tax traps are modelled on this site
nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
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Philippines tax pillar
Contrast: US → Thailand · tax · US → Vietnam · tax

Common questions

There's a US–Philippines tax treaty — does it stop US tax?

No. The treaty is in force (general effect 1 January 1983), but Article 6(3) is a saving clause: the US may tax its citizens and residents as if the treaty were not there. The treaty narrows double tax; it does not cancel your US return, FBAR, or Form 8938.

Does the Philippines tax my US salary or pension if I live there?

Aliens are taxed only on Philippine-source income under NIRC §23(D). Remitting money into a Philippine bank does not by itself create Philippine tax. Source turns on where services were performed. Separately, treaty Article 18 taxes private pensions for past employment in the state where that service was rendered — different from the US–Thailand residence-only rule.

How is Social Security taxed between the two?

Treaty Article 19: social security and similar public pensions are taxable only in the paying state. That article is an exception to the saving clause (Art 6(4)), so it actually binds. There is still no SSA totalization agreement with the Philippines — contribution coordination is a separate gap.

Do I still get a credit for Philippine tax?

Yes. Article 23 (relief from double taxation) is an exception to the saving clause, so a US citizen keeps the foreign tax credit for Philippine income tax on double-taxed income.

When can the Philippines tax my salary if I work there on a US contract?

Article 16 taxes employment where it is exercised. You stay taxable only in the US if all three limbs hold: present in the Philippines less than 90 days in the taxable year, employed by a US resident or US permanent establishment, and the cost not borne by a Philippine permanent establishment. Note: this treaty uses 90 days, not 183 — a shorter threshold than most US treaties.

US → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 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. US 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-states-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

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

From United StatesAll 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 US → VietnamSame passport, other land US → ThailandSame passport, other land US → IndonesiaSame passport, other land US → MalaysiaSame passport, other land US → PortugalSame passport, other land

Cross-check

Cross-check US × Philippines

Home × land · US × Philippines Two dests · US From United States Philippines hub US → Philippines tax

US across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam
Thailand	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit 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 Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand
Indonesia	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) 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 Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia
PhilippinesHere	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
Malaysia	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md 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 Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia
Portugal	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 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–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → 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
UK	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
USHere	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 States · US → Philippines tax.

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

United States → Philippines · tax

In plain termsTwo true sentences at once: there is a treaty, and a US citizen still files a US return. On the Philippine side, aliens remain Philippine-source only — not a remittance trap.

There is a treaty

An in-force US–Philippines income tax convention exists (

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.

), general effective date

1 January 1983

Source US–Philippines Convention Art 29 — general effective date 1 January 1983

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

. Dual residence uses the Art 3 cascade: permanent home → centre of vital interests → habitual abode → citizenship.

But the saving clause stays

Client trapArticle 6(3) is a saving clause (

yes

Source US–Philippines Convention Art 6(3) — a Contracting State may tax its residents and citizens as if the Convention had not come into effect (exceptions Art 6(4))

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

): the US taxes its citizens as if the treaty were not in force. Citizenship-based taxation (

yes

Source US domestic rule (citizenship-based taxation) — independent of the PH treaty; preserved by Art 6(3) saving clause

Checked Aug 2026 · Band low · Status fresh

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

), FBAR above

10000 USD

Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

, Form 8938 (

yes

Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

), and FEIE's

330 days

Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

physical-presence test all survive.

Employment exercised in the Philippines

Three checks, not oneThe treaty employment rule sits in

Article 16

Source US–Philippines Convention Art 16 — Dependent Personal Services (IRS philip.pdf)

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

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

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

, measured in the

the taxable year

Source US–Philippines Convention Art 16(2)(a) — calendar/taxable year (not rolling twelve-month)

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 US–Philippines Convention Art 16(2)(a)–(c) — all three limbs required (days, employer, PE)

Checked Aug 2026 · Band low · Status fresh

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

When both States tax the same income

The treaty relief method is

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.

under

Article 23

Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credit for PH tax; saving-clause exception under Art 6(4))

Checked Aug 2026 · Band low · Status fresh

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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.

Philippine side — source, not remittance

Under NIRC §23(D), aliens are taxed 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

Open primary URL

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

). There is no remittance basis (

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

Open primary URL

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

). See the Philippines tax pillar.

Where the treaty actually bites

Private pension — taxable where the past employment was performed (
yes
Source US–Philippines Convention Art 18(1) — pensions for past employment taxable by the Contracting State where the service is rendered
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
, Art 18(1)). This is not the US–Thailand residence-only rule.
Social security — taxable only in the paying state (
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.
, Art 19, saving-clause exception).
Foreign tax credit — preserved for US citizens (
yes
Source US–Philippines Convention Art 23 — relief from double taxation by foreign tax credit; Art 6(4) exception to the saving clause
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
, Art 23).
Totalization — none (
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.
). Contribution coordination is a separate gap from the income-tax treaty.

Evidence and sources19 dated facts for US–Philippines tax: treaty since 1983, saving clause keeps US tax alive

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

An in-force US–Philippines income tax treaty exists
US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf)
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.
checked Aug 2026
General effective date of the US–Philippines income tax treaty
US–Philippines Convention Art 29 — general effective date 1 January 1983
1 January 1983
Source US–Philippines Convention Art 29 — general effective date 1 January 1983
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Saving clause: the treaty does not switch off US tax on US citizens
US–Philippines Convention Art 6(3) — a Contracting State may tax its residents and citizens as if the Convention had not come into effect (exceptions Art 6(4))
yes
Source US–Philippines Convention Art 6(3) — a Contracting State may tax its residents and citizens as if the Convention had not come into effect (exceptions Art 6(4))
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty Art 3 tie-breaker for US–Philippines dual residence
US–Philippines Convention Art 3(2) dual-residence tie-breaker cascade
permanent home → centre of vital interests → habitual abode → citizenship
Source US–Philippines Convention Art 3(2) dual-residence tie-breaker cascade
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Private pensions are taxable where the past employment was performed (not residence-only)
US–Philippines Convention Art 18(1) — pensions for past employment taxable by the Contracting State where the service is rendered
yes
Source US–Philippines Convention Art 18(1) — pensions for past employment taxable by the Contracting State where the service is rendered
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Social security is taxable only in the paying state (saving-clause exception)
US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception
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.
checked Aug 2026
Treaty preserves the foreign tax credit for double-taxed income
US–Philippines Convention Art 23 — relief from double taxation by foreign tax credit; Art 6(4) exception to the saving clause
yes
Source US–Philippines Convention Art 23 — relief from double taxation by foreign tax credit; Art 6(4) exception to the saving clause
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A US–Philippines social security totalization agreement exists
SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines
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.
checked Aug 2026
US taxes citizens on worldwide income regardless of residence
US domestic rule (citizenship-based taxation) — independent of the PH treaty; preserved by Art 6(3) saving clause
yes
Source US domestic rule (citizenship-based taxation) — independent of the PH treaty; preserved by Art 6(3) saving clause
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FBAR aggregate foreign-account threshold
IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE physical-presence limb
IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 (FATCA specified foreign financial assets) exists
IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment article (Art 16)
US–Philippines Convention Art 16 — Dependent Personal Services (IRS philip.pdf)
Article 16
Source US–Philippines Convention Art 16 — Dependent Personal Services (IRS philip.pdf)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment short-stay days
US–Philippines Convention Art 16(2)(a) — ≤90 days in the taxable year (NOT 183; unique short threshold among ThonExpat pairs)
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.
checked Aug 2026
Employment day measure
US–Philippines Convention Art 16(2)(a) — calendar/taxable year (not rolling twelve-month)
the taxable year
Source US–Philippines Convention Art 16(2)(a) — calendar/taxable year (not rolling twelve-month)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Employment all limbs required
US–Philippines Convention Art 16(2)(a)–(c) — all three limbs required (days, employer, PE)
yes
Source US–Philippines Convention Art 16(2)(a)–(c) — all three limbs required (days, employer, PE)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief article (Art 23)
US–Philippines Convention Art 23 — Relief from Double Taxation (US credit for PH tax; saving-clause exception under Art 6(4))
Article 23
Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credit for PH tax; saving-clause exception under Art 6(4))
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief method
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
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.
checked Aug 2026
US domestic international-tax traps are modelled on this site
nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
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.
checked Aug 2026

Philippines tax pillar
Contrast: US → Thailand · tax · US → Vietnam · tax

Common questions

There's a US–Philippines tax treaty — does it stop US tax?

Does the Philippines tax my US salary or pension if I live there?

How is Social Security taxed between the two?

Do I still get a credit for Philippine tax?

Yes. Article 23 (relief from double taxation) is an exception to the saving clause, so a US citizen keeps the foreign tax credit for Philippine income tax on double-taxed income.

When can the Philippines tax my salary if I work there on a US contract?

US → Philippines · four cells

Four machines a thread usually collapses

Social security / totalization	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source US–Philippines Convention Art 19 — social security/public pensions taxable only in the paying State; Art 6(4) saving-clause exception Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 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. US 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-states-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

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

Cross-check

Cross-check US × Philippines

Home × land · US × Philippines Two dests · US From United States Philippines hub US → Philippines tax

US across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam
Thailand	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit 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 Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand
Indonesia	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) 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 Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia
PhilippinesHere	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
Malaysia	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md 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 Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia
Portugal	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 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–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → 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
UK	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
USHere	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 States · US → Philippines tax.

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

United States → Philippines · tax

There is a treaty

But the saving clause stays

Employment exercised in the Philippines

When both States tax the same income

Philippine side — source, not remittance

Where the treaty actually bites

Related

Common questions

Four machines a thread usually collapses

Philippines stay · labour · tax

Continue from this pair

Cross-check US × Philippines

US across six lands

United States → Philippines · tax

There is a treaty

But the saving clause stays

Employment exercised in the Philippines

When both States tax the same income

Philippine side — source, not remittance

Where the treaty actually bites

Related

Common questions

Four machines a thread usually collapses

Philippines stay · labour · tax

Continue from this pair

Cross-check US × Philippines

US across six lands