Not a Latitax destination
Philippines
Resident foreigners are taxed only on Philippine-source income, so foreign dividends and gains stay outside the net (only citizens are taxed worldwide), and the estate tax is a flat 6%.
Income tax, top rate
Secondary35%
Source: PwC Worldwide Tax Summaries - Philippines · checked 2026-09-29Capital gains
Secondary15% (unlisted shares)
15% of net gains on unlisted shares; listed shares carry a stock transaction tax on the gross price instead (0.6% in PwC's text, reduced to 0.1% under the 2025 Capital Markets Efficiency Promotion Act).
Source: PwC Worldwide Tax Summaries - Philippines · checked 2026-09-29Corporate
Secondary25%
20% for smaller domestic corporations meeting income and asset tests.
Source: PwC Worldwide Tax Summaries - Philippines · checked 2026-09-29Inheritance
Secondary6% estate tax
No inheritance tax; a flat 6% estate tax on the decedent's net estate.
Source: PwC Worldwide Tax Summaries - Philippines · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Philippinessecondary · checked 2026-09-29
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