移居Philippines：税收、居留与生活
如何成为Philippines的税务居民：个人税、股息税与企业税、6个居留项目、税务居民要求及气候。了解基本情况并比较各居留途径。
税收
在Philippines，最高所得税率为35%，股息税最高为10%，企业税为25%。
如何移居并成为税务居民
在Philippines一旦入境并取得居所（Alien residing in the Philippines with intent to stay (not mere sojourner)），即可自抵达起成为税务居民。 典型途径是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 Philippines目前有5个开放的居留项目——见下方列表。
当地生活
Manila (Makati)属tropical savanna (wet/dry)气候，冬季最高气温约29.7 °C，夏季最高气温约33.5 °C。
关键事实
| 最高所得税率 | 35% |
|---|---|
| 股息税 | 10% |
| 企业税 | 25% |
| 税务居所 | 自抵达起 — Alien residing in the Philippines with intent to stay (not mere sojourner) |
| 您的路径 | 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 |
| 气候类型 | tropical savanna (wet/dry) · 29.7° / 33.5° (Manila (Makati)) |
| 兵役 | 无 |
| 因持有护照而纳税 | 无 — Residence-based taxation; citizens abroad not taxed on foreign income |
| 能否放弃？ | 允许 — Automatic loss on naturalisation abroad; RA 9225 reacquisition |
| 护照声誉（银行、制裁） | 中等风险 — Accepted with EDD; some private banks cautious |
Philippines的居留项目
Active programmes
- Special Resident Retiree's Visa (SRRV) – Classic — 投资 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 — 投资 CHF 16'000 · 2026-10
- Special Investor's Resident Visa (SIRV) — 投资 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
常见问题
在Philippines需要停留多少天才能成为税务居民？
自抵达起. Alien residing in the Philippines with intent to stay (not mere sojourner) Resident aliens taxed only on Philippine-source income
在Philippines要缴多少税？
在Philippines，最高所得税率为35%，股息税最高为10%，企业税为25%。
Philippines提供哪些居留项目？
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)
移居Philippines的通常方式是什么？
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
与邻近国家比较
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
仅为一般信息——不构成税务、法律、移民、投资或财务建议，也不构成客户关系。数据经简化，仅供参考，可能已过时。行动前请务必向相关国家的官方机构及持牌专业人士核实。合作伙伴链接（如有）均有标注，我们可能因此获得佣金。