← Back to Philippines
🇵🇭
Non-Resident Regime in Philippines (2026)
Philippines · Special Tax Regime · 2026
Last reviewed:
Flat Rate
25%
How it works
Non-resident aliens not engaged in trade or business taxed at flat 25% on Philippine-sourced income; no tax on foreign income.
Who qualifies?
Non-resident aliens not engaged in trade or business
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Philippines top rate | 35% |
| Non-Resident Regime rate | 25% |
| Potential saving vs. standard (at $100k) | Up to 0% lower |
Calculate your take-home under Non-Resident Regime
Enter your salary and select Philippines + the non-resident-regime regime in our calculator.
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.