Philippines Tax Residency Checker for Foreigners
Two questions that tell you which of the three tax classes for foreigners you probably fall into. It points you in the right direction; it is not a BIR ruling.
Next: estimate the tax with the Philippines income tax calculator.
Frequently asked questions
What is a resident alien for Philippine tax?
A foreigner whose residence is in the Philippines. In practice that means someone who has moved here to live, for example on a retirement or spouse visa, rather than someone passing through for a definite purpose. Resident aliens pay the graduated rates on Philippine-source income only.
What does the 180-day rule mean?
A non-resident alien who is in the Philippines for more than 180 days in total during a calendar year is treated as engaged in trade or business and pays the graduated rates. At 180 days or less, Philippine-source income is taxed at a flat 25% of the gross amount.
Do days spent in different trips add up?
Yes. The test counts the aggregate number of days in the calendar year, so several shorter trips are added together.
Is my foreign pension taxed in the Philippines?
Not under any of these statuses. Resident and non-resident aliens are taxed only on income from Philippine sources (NIRC section 23).
Sources
- BIR - Revenue Regulations No. 8-2018 (PDF) (official)
- BIR - RR 8-2018 digest (official)
- Forvis Mazars PH - Regulatory update 2023 (table reproduction) (secondary source)
- ChanRobles - NIRC Title II (Sec. 23 sources of income) (secondary source)
Rules last checked: Fri, 16 October 2026. Rules change; if something here differs from the Bureau of Immigration, the BIR, the PRA or a Philippine embassy, trust the official source.