PH
Philippines tax residency rules
Threshold: 180 days · Day Count · Calendar year (Jan 1 – Dec 31)
The Philippines triggers residency at 180+ days of stay, but the legal framework focuses primarily on classification: resident citizen (worldwide), resident alien (Philippine-source only), nonresident alien engaged in trade (Philippine-source), nonresident alien not engaged (Philippine-source, flat 25%).
- 180+ days = resident classification for foreigners.
- Resident aliens taxed only on Philippine-source income, unlike resident citizens.
Rules tracked by Tax Days
180-Day Rule
- Type
- Day Count
- Threshold
- 180 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
The Philippines considers you a resident alien if you stay 180+ days.
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