Detailed description of corporate withholding taxes in Philippines
Territory
Albania
Algeria
Angola
Argentina
Armenia
Australia
Austria
Azerbaijan
Bahrain
Barbados
Belgium
Bermuda
Bolivia
Bosnia and Herzegovina
Botswana
Brazil
Bulgaria
Cabo Verde
Cambodia
Cameroon, Republic of
Canada
Cayman Islands
Chad
Chile
China, People's Republic of
Colombia
Congo, Democratic Republic of the
Congo, Republic of
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Dominican Republic
Ecuador
Egypt
El Salvador
Equatorial Guinea
Estonia
Eswatini
Ethiopia
Fiji
Finland
France
Gabon
Georgia
Germany
Ghana
Gibraltar
Greece
Greenland
Guatemala
Guernsey, Channel Islands
Guyana
Honduras
Hong Kong SAR
Hungary
Iceland
India
Indonesia
Iraq
Ireland
Isle of Man
Israel
Italy
Ivory Coast (Côte d'Ivoire)
Jamaica
Japan
Jersey, Channel Islands
Jordan
Kazakhstan
Kenya
Korea, Republic of
Kosovo
Kuwait
Kyrgyzstan
Lao PDR
Latvia
Lebanon
Libya
Liechtenstein
Lithuania
Luxembourg
Macau SAR
Madagascar
Malawi
Malaysia
Maldives, Republic of
Malta
Mauritania
Mauritius
Mexico
Moldova
Mongolia
Montenegro
Morocco
Mozambique
Myanmar
Namibia, Republic of
Netherlands
New Zealand
Nicaragua
Nigeria
North Macedonia
Norway
Oman
Pakistan
Palestinian territories
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Poland
Portugal
Puerto Rico
Qatar
Romania
Rwanda
Saint Lucia
Saudi Arabia
Senegal
Serbia
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Taiwan
Tajikistan
Tanzania
Thailand
Timor-Leste
Trinidad and Tobago
Tunisia
Turkey
Turkmenistan
Uganda
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Uzbekistan, Republic of
Venezuela
Vietnam
Zambia
Zimbabwe
Albania
Algeria
Angola
Argentina
Armenia
Australia
Austria
Azerbaijan
Bahrain
Barbados
Belgium
Bermuda
Bolivia
Bosnia and Herzegovina
Botswana
Brazil
Bulgaria
Cabo Verde
Cambodia
Cameroon, Republic of
Canada
Cayman Islands
Chad
Chile
China, People's Republic of
Colombia
Congo, Democratic Republic of the
Congo, Republic of
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Dominican Republic
Ecuador
Egypt
El Salvador
Equatorial Guinea
Estonia
Eswatini
Ethiopia
Fiji
Finland
France
Gabon
Georgia
Germany
Ghana
Gibraltar
Greece
Greenland
Guatemala
Guernsey, Channel Islands
Guyana
Honduras
Hong Kong SAR
Hungary
Iceland
India
Indonesia
Iraq
Ireland
Isle of Man
Israel
Italy
Ivory Coast (Côte d'Ivoire)
Jamaica
Japan
Jersey, Channel Islands
Jordan
Kazakhstan
Kenya
Korea, Republic of
Kosovo
Kuwait
Kyrgyzstan
Lao PDR
Latvia
Lebanon
Libya
Liechtenstein
Lithuania
Luxembourg
Macau SAR
Madagascar
Malawi
Malaysia
Maldives, Republic of
Malta
Mauritania
Mauritius
Mexico
Moldova
Mongolia
Montenegro
Morocco
Mozambique
Myanmar
Namibia, Republic of
Netherlands
New Zealand
Nicaragua
Nigeria
North Macedonia
Norway
Oman
Pakistan
Palestinian territories
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Poland
Portugal
Puerto Rico
Qatar
Romania
Rwanda
Saint Lucia
Saudi Arabia
Senegal
Serbia
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Taiwan
Tajikistan
Tanzania
Thailand
Timor-Leste
Trinidad and Tobago
Tunisia
Turkey
Turkmenistan
Uganda
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Uzbekistan, Republic of
Venezuela
Vietnam
Zambia
Zimbabwe
Corporations and individuals engaged in business are required to withhold the appropriate tax on income payments to non-residents, generally at the rate of 25% in the case of payments to non-resident foreign corporations and for non-resident aliens not engaged in trade or business (see the Income determination section for discussions about WHT on resident corporations).
Recipient
WHT (%)
Dividends (1)
Interest (2)
Royalties
Non-treaty
15/25 (12)
20
25
Treaty:
Australia
15/25 (3, 4)
10/15 (5)
15/25 (6)
Austria
10/25 (7)
10/15 (5, 8)
10/15 (6, 9)
Bahrain
10/15 (7)
10
10/15 (10)
Bangladesh
10/15 (11)
15
15
Belgium
10/15 (7)
10
15
Brazil
15/25 (25)
10/15 (5)
15/25 (6)
Canada
15/25 (3, 7)
10/15 (5)
25 (9)
China, People's Republic of
10/15 (7)
10
10/15 (13)
Czech Republic
10/15 (7)
10
10/15 (14)
Denmark
10/15 (11)
10
15
Finland
15 (3, 7)
10/15 (5)
15/25 (15)
France
10/15 (3, 7)
10/15 (5)
15
Germany
5/10/15 (11, 24)
10
10
Hungary
15/20 (3, 11)
15
15 (9)
India
15/20 (3, 7)
10/15 (5, 17)
15
Indonesia
15/20 (3, 11)
10/15 (5)
15/25 (6)
Israel
10/15 (7)
10
15 (9)
Italy
15
10/15 (5)
15/25 (6, 18)
Japan
10/15 (3, 7)
10
10/15 (19)
Korea, Republic of
10/25 (11)
10/15 (5)
10/15 (6)
Kuwait
10/15 (7)
10
20
Malaysia
15/25 (26)
15
15/25 (6, 18)
Mexico
5/10/15 (7, 24)
12.5
15
Netherlands
10/15 (7)
10/15 (5, 16, 17)
10/15 (6)
New Zealand
15
10 (5)
15
Nigeria
12.5/15 (11)
10
20
Norway
15/25 (3, 7)
15
7.5/10/25 (9, 20)
Pakistan
15/25 (3, 11)
10/15 (5)
15/25 (6)
Poland
10/15 (11)
10
15
Qatar
10/15 (7)
10
15
Romania
10/15 (11)
10/15 (5, 16, 17)
10/15/25 (21)
Russia
15
15
15
Singapore
15/25 (3, 22)
10/15 (5)
15/25 (6, 18)
Spain
10/15 (7)
10/15 (5, 16)
10/15/20 (23)
Sri Lanka
15/25 (26)
15
15/25 (6)
Sweden
10/15 (11)
10
15
Switzerland
10/15 (7)
10
15
Thailand
10/15 (11)
10/15 (27)
15
Turkey
10/15 (11)
10
10/15 (13, 19)
United Arab Emirates
10/15 (7)
10
10
United Kingdom
15/25 (3, 7)
10/15 (5)
15/25 (6, 19)
United States
20/25 (3, 7)
10/15 (5)
15/25 (6, 9)
Vietnam
10/15 (11)
15
15
Interest derived by a foreign government or its agencies is typically exempt from Philippine tax. Many treaties also contain special rules for both Philippine and home country taxation of interest paid on instruments secured by a government agency of one of the countries. Such provisions have been excluded from the analysis.