What changed in Philippines

Aliens are taxed only on Philippine-source income, permanently and without election

Personal income tax

The Philippines commits to automatic crypto reporting (CARF) with first exchanges in 2028

Crypto tax and legal status

As a passive holder, the source-based alien tax rule works in your favour

Crypto tax and legal status

Crypto gains are ordinary income at 0-35% if Philippine-source, but no rule says how a crypto gain is sourced

Crypto tax and legal status

Running a crypto business here is expensive and effectively closed to new entrants

Crypto tax and legal status

Crypto is legal to own, hold and trade as an individual, with no licensing burden

Crypto tax and legal status

Running your foreign company from a Philippine desk risks a deemed permanent establishment

Moving your company

The Philippines has no inbound company redomiciliation - you incorporate fresh or register a branch

Moving your company

Estate tax is a flat 6%, but a resident alien's WORLDWIDE estate is in scope

Leaving home: exit tax and ties

The Philippines has no exit tax and no deemed disposal on leaving

Leaving home: exit tax and ties

Dual citizenship is reserved for former Filipinos - not available to you by naturalising

Permanent residency and citizenship

Naturalisation is a 10-year judicial process, not an administrative filing

Permanent residency and citizenship

The Quota Immigrant Visa is capped at 50 per nationality per year, and 2026 thresholds are unverified

Residency routes

SIRV trades a USD 75,000 investment for indefinite residence, no real estate allowed

Residency routes

Marriage to a Filipino citizen opens the strongest residency route: 13(a)

Residency routes

The SRRV trades a bank deposit for indefinite residence, but not work rights

Residency routes

Contract authority or management from the Philippines creates real PE exposure

Permanent establishment risk

Permanent establishment risk looks low for ordinary remote work

Permanent establishment risk

A foreign employer with no Philippine entity has no local withholding role

Employer payroll obligations

Plan on private international insurance - public cover is closed to short-stay visitors

Healthcare coverage

No social security agreement exists between your home country and the Philippines

Social security

Your home country has a social security agreement with the Philippines

Social security

SSS is compulsory only for a Philippine employment relationship

Social security

Remote salary is Philippine-source by statute, but a tax treaty can relieve it

Personal income tax

Beyond 180 days, Philippine-source income shifts from flat 25% gross to graduated rates

Personal income tax

Past 180 days in a calendar year you become 'engaged in trade or business'

Tax residency

As an alien, your Philippine tax residency label never adds worldwide taxation

Tax residency

Serving Philippine clients or signing contracts locally needs a real work permit

Right to work

Remote work for a foreign employer on a tourist status is a tolerated grey area

Right to work

The Digital Nomad Visa exists in law but is not yet operational in practice

Immigration and visa

Past 6 months you owe an Annual Report and, on exit, an ECC

Immigration and visa

Past your visa-free window you're on the extension ladder toward a 36-month cap

Immigration and visa

Visa-free entry to the Philippines for up to 30 days

Immigration and visa