Philippines Withholding tax rates
Philippines Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 15% to 25%, cited to NIRC Section 28(B) as amended by RA 11534 (CREATE): 'a foreign corporation not engaged in trade or business in the Philippines, effective January 1, 2021, shall pay a tax equal to twenty-five percent (25%) of the gross income received during each taxable year from all sources within the Philippines, such as interests, dividends, rents, royalties...'; s.28(B)(5)(a) interest on foreign loans 20%; s.28(B)(5)(b) intercorporate dividends 15% subject to tax sparing, in force since 1 Jan 2021. Last checked against the official source on 10 Aug 2026.
Official source: NIRC Section 28(B) as amended by RA 11534 (CREATE) · Last checked 2026-08-10 · source fingerprint
The final taxes the Philippines imposes on Philippine-source income of a nonresident foreign corporation (NRFC) under Section 28(B) of the National Internal Revenue Code (NIRC) as amended by the CREATE Act (RA 11534) - a 25% final tax on gross income including dividends and royalties, a 20% final tax on interest on foreign loans, and a 15% dividend rate under the tax-sparing rule - each at its domestic statutory rate before any tax-treaty relief. Administered by the Bureau of Internal Revenue (BIR).
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| Current value | 15–25% across 4 withholding taxes — no single rate |
|---|---|
| In force from | 2021-01-01 |
| Official source | NIRC Section 28(B) as amended by RA 11534 (CREATE): 'a foreign corporation not engaged in trade or business in the Philippines, effective January 1, 2021, shall pay a tax equal to twenty-five percent (25%) of the gross income received during each taxable year from all sources within the Philippines, such as interests, dividends, rents, royalties...'; s.28(B)(5)(a) interest on foreign loans 20%; s.28(B)(5)(b) intercorporate dividends 15% subject to tax sparing |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. The Philippines taxes an NRFC at 25% on gross income generally (which is how dividends and royalties are reached), 20% on interest on foreign loans, and 15% on dividends where the tax-sparing condition is met. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. There is no separate technical-service-fee withholding category: service fees paid to an NRFC fall under the general 25% final tax on gross income where the income is Philippine-sourced (services performed in the Philippines). ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and treaty relief requires BIR procedures (request for confirmation / tax treaty relief application). We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. All these taxes are FINAL withholding taxes collected from the Philippine payer under Section 57(A); the NRFC files no return on that income. The 25% rate took effect 1 January 2021 under the CREATE Act (previously 30%).
Get it programmatically
curl https://asiaref.dev/v1/ph/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/ph/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/ph/withholding-taxOther Philippines series: BSP Target Reverse Repurchase (RRP) Rate · Value-Added Tax (standard rate) · VAT registration threshold · Minimum Wage (lowest regional non-agriculture daily floor) · Public Holidays 2026 · Consumer Price Inflation (headline, y/y) · Corporate Income Tax (regular rate) · Legal interest rate · Personal Income Tax (graduated schedule) · Statutory social-insurance contributions
The same figure elsewhere: Qatar · Saudi Arabia · Singapore · South Korea · Sri Lanka · all 28