Taxes
Philippines — Tax: Double Tax Treaties
A March 2024 BIR circular says the Philippines had 44 existing tax treaties, and a renegotiated treaty with Japan was signed in 2026.
VerifiedGovernment / official sourceBureau of Internal Revenue — RMC 38-2024 and Department of Finance announcementsLast reviewed: 2026-10-23
Why this matters
Relocating individuals and companies should be aware of these treaties to minimize tax liabilities and avoid double taxation.
Key facts
- BIR Revenue Memorandum Circular 38-2024 (15 March 2024) states the Philippines had forty-four existing tax treaties with other jurisdictions; the count may have changed since.
- The Department of Finance reports a renegotiated avoidance-of-double-taxation convention with Japan, signed during a state visit, replacing the 1980 treaty amended in 2008; talks ran 27 to 30 January 2026.
- Treaty texts for countries such as the United States, Canada, Singapore, Mexico and Switzerland are published on bir.gov.ph; talks with Ireland were under way.
Steps
- Step 1: Determine if the Philippines and another country have a double tax treaty — Check the Philippines' Bureau of Internal Revenue (BIR) website or consult a tax professional to see if a treaty exists between the Philippines and the country in question.
- Step 2: Review the terms and conditions of the treaty — Consult the treaty itself or a tax professional to understand the specifics of the treaty, such as the rates and types of taxes covered.