Moving to Philippines: taxes, residence and life
How to become tax resident in Philippines: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Philippines the top income tax rate is 35%, dividends are taxed at up to 10% and companies pay 25% corporate tax.
How to move and become tax resident
You can become tax resident in Philippines from arrival once you take up residence (Alien residing in the Philippines with intent to stay (not mere sojourner)). The typical route is SRRV Classic retiree visa (deposit USD 50k, age 40–49): Age 40+ (since 9/2025); deposit USD 50k (40–49 no pension) / USD 30k (50+); fees USD 1.5k + 300/dependant There are 5 open residence programmes in Philippines — see the list below.
Living there
Manila (Makati) has a tropical savanna (wet/dry) climate with winter highs around 29.7 °C and summer highs around 33.5 °C.
Key facts
| Top income tax | 35% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 25% |
| Residencia fiscal | desde la llegada — Alien residing in the Philippines with intent to stay (not mere sojourner) |
| Vía de residencia típica | SRRV Classic retiree visa (deposit USD 50k, age 40–49) — Age 40+ (since 9/2025); deposit USD 50k (40–49 no pension) / USD 30k (50+); fees USD 1.5k + 300/dependant |
| Tipo de clima | tropical savanna (wet/dry) · 29.7° / 33.5° (Manila (Makati)) |
Residence programmes in Philippines
Active programmes
- Special Resident Retiree's Visa (SRRV) – Classic — Inversión CHF 8'000 · 2026-10
Minimum age lowered/adjusted and deposits revised by PRA in 2025
- Special Resident Retiree's Visa (SRRV) – Smile / Human Touch / Courtesy — Inversión CHF 16'000 · 2026-10
- Special Investor's Resident Visa (SIRV) — Inversión CHF 60'000 · 2026-10
- Pre-arranged Employment Visa (9G) + Alien Employment Permit — employment · 2026-10
- Non-Quota Immigrant Visa by Marriage (13A) — family · 2026-10
Upcoming · not yet available
Proposed or legislated routes without a confirmed operational application process.
- Digital Nomad Visa (Executive Order 86) — digitalNomad · 2026-10
Authorised April 2025 but not yet operational as of Sept 2026
Plan your residence route
Frequently asked questions
How many days do I need to spend in Philippines to become tax resident?
desde la llegada. Alien residing in the Philippines with intent to stay (not mere sojourner) Resident aliens taxed only on Philippine-source income
How much tax will I pay in Philippines?
In Philippines the top income tax rate is 35%, dividends are taxed at up to 10% and companies pay 25% corporate tax.
Which residence programmes does Philippines offer?
Special Resident Retiree's Visa (SRRV) – Classic (CHF 8'000); Special Resident Retiree's Visa (SRRV) – Smile / Human Touch / Courtesy (CHF 16'000); Special Investor's Resident Visa (SIRV) (CHF 60'000); Pre-arranged Employment Visa (9G) + Alien Employment Permit; Non-Quota Immigrant Visa by Marriage (13A)
What is the usual way to move to Philippines?
SRRV Classic retiree visa (deposit USD 50k, age 40–49). Age 40+ (since 9/2025); deposit USD 50k (40–49 no pension) / USD 30k (50+); fees USD 1.5k + 300/dependant
Compare with nearby countries
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