Asia-Pacific · PHP

Philippines For Solopreneurs - Tax, Immigration, Lifestyle

Reviewed 2026-06-21

Top income tax

35%

Self-employed SS

Yes

VAT

12%

Capital gains

15%

Exit tax

Nomad visa

Yes

/ 100

Tax efficiency37

Ease to enter68

Ease to exit77

Cost of living88

Internet21

English100

How is this scored?

The Philippines taxes resident citizens on worldwide income at progressive rates from 0% up to 35%, while resident foreigners are generally taxed only on Philippine-source income. It is a relatively low cost base with widespread English use, a 12% VAT, a 25% corporate rate, and flat 6% estate and gift taxes, but no wealth tax, no exit tax, and no CFC rules. A digital nomad visa framework was created by Executive Order 86 in 2025, though detailed eligibility and income rules are still being finalized.

Personal income tax

Income tax structureProgressive

Top income tax rate35%

Entry income tax rate0%

Top rate threshold$140,000

Taxation basisWorldwide

Local/state income taxNo

Social security

Self-employed social securityYes

Employee SS rate5%

Employer SS rate10%

Indirect & other taxes

VAT standard rate12%

Capital gains rate15%

Long-hold CGT exemptionNo

Wealth taxNo

Inheritance/gift taxYes

Inheritance top rate6%

Property taxNo

Exit & residency

Exit taxNo

EU/EEA deferralNo

Days to trigger residency180 days

Corporate

Corporate income tax rate25%

WHT on dividends10%

CFC rulesNo

Incentives & special regimes

Special expat regimeNo

Immigration & setup

Digital nomad visaYes

DNV monthly income requirement$2,000

Entrepreneur visaNo

Ease of setup2 / 5

Lifestyle

Cost of living index35

Internet speed100 Mbps

English proficiencyHigh

Civil liberties55

Digital nomad visa

Philippines runs the Digital Nomad Visa, which lets you live here legally while earning from clients or an employer abroad. You need to prove $2,000/mo.

ProgramDigital Nomad Visa

Income requirement$2,000/mo ($24,000 annual minimum; user stored $2,000/month matches requirement)

Duration2 years (initial 1-year + 1-year renewal)

Renewablerenewable once for second year

Application fee$250 ($200-$300 depending on country of residence)

Processing time2-6 weeks via evisa portal

Familydependent rules pending official guidance

How it is taxed

Foreign-sourced income not subject to Philippine tax if work is exclusively for overseas employers/clients; tax residency does not apply but home country tax obligations may exist.

What you need to qualify

non-EU/EEA remote worker employed by or contracting with overseas entity
18+ years old
work exclusively for foreign employers/clients via digital technology
valid health insurance covering Philippines
clean criminal record
passport from country offering reciprocal DNV or with Philippine Foreign Service Post

Official source Compare every nomad visa

Verified 2026-07-17 · medium confidence

Golden visa

Philippines offers residency by investment from $15k. Unlike the nomad route, this buys residency through capital rather than proven income.

Special Investor's Resident Visa (SIRV) & SRRV retiree visa

Route	From	Notes
SIRV (stock investment)	$75k	indefinite once converted
SRRV Classic (50+, pension)	$15k	refundable deposit
SRRV Classic (no pension)	$30k	deposit

Residency grantedIndefinite (as long as maintained)

Physical presencenone

Path to citizenshipno

Official source Compare with other programs

Verified 2026-07-08 · high confidence

Sources

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Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.