Philippines Withholding tax rates
Philippines Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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).
Compare withholding tax rates across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| 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