--- title: "Moving to Philippines 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/philippines/ lang: en updated: 2026-10-12 --- Limestone cliffs and a turquoise lagoon in Bacuit Bay, El Nido, Palawan # Moving to Philippines 12 ways to move to Philippines in our guide: 1 nomad / remote-work visa, 1 investor route, 3 pay-to-stay routes, 2 business / startup routes, 3 work visas, 1 student visa, 1 route by nationality or ancestry. Remote workers: [Digital Nomad Visa](https://settleanywhere.com/countries/philippines/digital-nomad-visa/). Smallest investment: [SIRV · $75k](https://settleanywhere.com/countries/philippines/sirv/), $75k+. Tax for newcomers: [Philippines: non-resident aliens taxed on Philippine-source income only](https://settleanywhere.com/countries/philippines/tax/), Territorial (non-residents). Checked against official sources on 12 October 2026. **Nomad visa:** **1** Digital Nomad Visa **Smallest investment needed:** **$75k+** SIRV · $75k **Longest first stay:** **3 years** Work visa (9G) **Tax angle:** **Territorial (non-residents)** Philippines: non-resident aliens taxed on Philippine-source income only The Philippines offers several long-stay routes built around a visa deposit, an investment, a job offer, or study. Visas and tax are handled separately. Investors ready to place at least the minimum investment in Philippine equity for the SIRV ## Nomad / Remote work · 1 Not yet in force ### [Digital Nomad Visa](https://settleanywhere.com/countries/philippines/digital-nomad-visa/) **First stay:** 1 yr Nomad / Remote work Can work: limited Needs health cover [Details](https://settleanywhere.com/countries/philippines/digital-nomad-visa/) ## Investing · 1 ### [SIRV · $75k](https://settleanywhere.com/countries/philippines/sirv/) **Investment needed:** $75k+ Stay 6 mo, renewable [Details](https://settleanywhere.com/countries/philippines/sirv/) ## Retire or live on savings · 3 ### [SRRV Classic](https://settleanywhere.com/countries/philippines/srrv/) **Income needed:** $800+ a month Needs a place to live Retirement [Details](https://settleanywhere.com/countries/philippines/srrv/) ### [SRRV Courtesy](https://settleanywhere.com/countries/philippines/srrv-courtesy-foreign/) **Savings needed:** $6,000 Needs a place to live Retirement [Details](https://settleanywhere.com/countries/philippines/srrv-courtesy-foreign/) ### [SRRV Courtesy · Ex-Filipino](https://settleanywhere.com/countries/philippines/srrv-courtesy-former-filipino/) **Fee:** $1,500 Needs a place to live Retirement [Details](https://settleanywhere.com/countries/philippines/srrv-courtesy-former-filipino/) ## Business / Startup · 2 ### [SVEG job-creation visa](https://settleanywhere.com/countries/philippines/sveg/) **First stay:** 1 yr [Details](https://settleanywhere.com/countries/philippines/sveg/) ### [Treaty Trader/Investor (9D)](https://settleanywhere.com/countries/philippines/9d-treaty-trader-investor/) **First stay:** 2 yrs [Details](https://settleanywhere.com/countries/philippines/9d-treaty-trader-investor/) ## Work · 3 ### [Work visa (9G)](https://settleanywhere.com/countries/philippines/9g-employment/) **First stay:** 3 yrs Can work: limited [Details](https://settleanywhere.com/countries/philippines/9g-employment/) ### [Offshore banking visa](https://settleanywhere.com/countries/philippines/obu-special-employment/) [Details](https://settleanywhere.com/countries/philippines/obu-special-employment/) ### [Regional HQ staff visa](https://settleanywhere.com/countries/philippines/47a2-rhq-roh-executive/) [Details](https://settleanywhere.com/countries/philippines/47a2-rhq-roh-executive/) ## Student · 1 ### [Student visa (9F)](https://settleanywhere.com/countries/philippines/9f-student/) Can work: limited [Details](https://settleanywhere.com/countries/philippines/9f-student/) ## For your nationality or ancestry · 1 Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application. ### [Quota Immigrant (13)](https://settleanywhere.com/countries/philippines/13-quota-immigrant/) [Details](https://settleanywhere.com/countries/philippines/13-quota-immigrant/) ## Tax Nonresident aliens are taxed on Philippine-source income only, and pay for services follows where the work is physically performed. A stay of more than the threshold in a calendar year is a factor in classifying a nonresident alien as engaged in trade or business. Standard rules ### [Philippines: non-resident aliens taxed on Philippine-source income only](https://settleanywhere.com/countries/philippines/tax/#tax-ph-nonresident-source-basis) Territorial (non-residents) Foreign-source income: Territorial (non-residents) **Details** - On: Income derived from sources within the Philippines Non-resident aliens are taxed only on income from sources within the Philippines (NIRC section 23). A non-resident alien who stays more than 180 days in a calendar year is treated as doing business in the Philippines and pays the same graduated rates as residents on that income; one who is not engaged in trade or business pays a flat 25% on gross Philippine-source income (section 25). #### Taxed on Income derived from sources within the Philippines. #### Who it applies to - Individual is a non-resident alien for Philippine tax purposes. - Engaged in trade or business in the Philippines, which includes anyone who comes to the Philippines and stays for an aggregate of more than 180 days during a calendar year: taxed in the same manner as a citizen or resident alien on taxable income from sources within the Philippines (section 25(A)(1)). - Not engaged in trade or business in the Philippines: 25% of the entire income received from sources within the Philippines, including salaries, interest, dividends, rents and other periodic or casual gains (section 25(B)). #### Exclusions - Resident citizens are taxed on worldwide income. - For a non-resident alien not engaged in trade or business, capital gains on shares of a domestic corporation and on real property follow the capital gains tax rules of section 24(C) and (D), not the 25% rate. #### Days in the country - More than 180 days in calendar year · A non-resident alien who stays in the Philippines for an aggregate of more than 180 days during a calendar year is deemed to be doing business in the Philippines and is taxed at the graduated rates instead of the flat 25%. #### Tax residence Residence status follows the National Internal Revenue Code classification of the individual, not the visa category. #### Visas The SIRV or SRRV does not itself establish tax residence or exempt income. #### Other taxes VAT, withholding and social contributions are separate. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/philippines/tax/) Standard rules ### [Philippines: resident aliens taxed on Philippine-source income only](https://settleanywhere.com/countries/philippines/tax/#tax-ph-resident-alien-source-basis) Worldwide income **Details** - On: Income derived from sources within the Philippines for resident aliens - Limit: ₱250k/yr ≈ $3,980 Under NIRC section 23, resident aliens (like non-resident aliens and non-resident citizens) are taxed only on income from sources within the Philippines; resident citizens are taxed on worldwide income. #### Taxed on Income derived from sources within the Philippines for resident aliens. Income from outside the Philippines is outside the base, but the burden of proving a non-Philippine source lies on the resident alien and income is presumed Philippine-source absent proof. #### Who it applies to - Alien individual who is a resident of the Philippines. #### Exclusions - Citizens residing in the Philippines are taxed on income from within and outside the Philippines. - Philippine-based content income of a resident alien is generally taxable. #### Limits - PHP 250,000 a year (≈ $3,980) · Self-employed individuals under the PHP 3,000,000 (≈ $47,800) VAT threshold may opt for 8% on gross receipts above this amount instead of graduated rates and percentage tax - PHP 3,000,000 a year (≈ $47,800) · VAT threshold for gross sales or receipts #### Tax residence Residence status follows the National Internal Revenue Code classification of the individual; the SIRV and SRRV do not change it. #### Visas Tax scope follows the NIRC classification of the individual, not the visa category. #### Other taxes Graduated schedular rates under NIRC section 24(A)(2)(a), percentage tax or VAT, and social contributions apply separately. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/philippines/tax/) Standard rules ### [Philippines resident aliens: graduated income tax 0-35% on Philippine-source income (from 1 January 2023)](https://settleanywhere.com/countries/philippines/tax/#tax-ph-resident-alien-graduated-rates) 35% tax **Details** - Limit: ₱250k/yr ≈ $3,980 A resident alien pays graduated income tax of 0% up to PHP 250,000 (≈ $3,980) and 15% to 35% above that on income from Philippine sources; the schedule applies from taxable year 2023. Self-employed individuals with gross receipts up to PHP 3,000,000 (≈ $47,800) may elect 8% on receipts above PHP 250,000 (≈ $3,980) instead. #### Taxed on Philippine-source taxable income of the individual (compensation less non-taxable benefits and employee social contributions, or business and professional income). Schedule from 1 January 2023: PHP 0 to 250,000 nil; over 250,000 to 400,000 15% of the excess; over 400,000 to 800,000 PHP (≈ $12,700) 22,500 plus 20%; over 800,000 to 2,000,000 PHP (≈ $31,900) 102,500 plus 25%; over 2,000,000 to 8,000,000 PHP (≈ $127,000) 402,500 plus 30%; over 8,000,000 PHP (≈ $127,000) 2,202,500 plus 35%. Top marginal rate shown as ratePercent. #### Who it applies to - Individuals earning purely from self-employment or profession whose gross sales or receipts do not exceed the VAT threshold of PHP 3,000,000 (≈ $47,800) may elect, irrevocably for the year, 8% of gross sales or receipts in excess of PHP 250,000 (≈ $3,980) in place of the graduated rates and percentage tax (RR 8-2018). - Resident aliens are taxed only on income from sources within the Philippines (see “Philippines: resident aliens taxed on Philippine-source income only”); the schedule applies to that income. - Husband and wife compute their individual income tax separately on their respective taxable income. #### Exclusions - The 8% option is not available to a VAT-registered taxpayer or to partners of a general professional partnership on their distributive share. - Foreign-source income of a resident alien is outside the Philippine base, with the burden of proving a foreign source on the taxpayer (see “Philippines: resident aliens taxed on Philippine-source income only”). #### Limits - PHP 250,000 a year (≈ $3,980) · Taxable income at or below which no income tax is due - PHP 400,000 a year (≈ $6,370) · 15% band ends; 20% applies from PHP 400,001 (≈ $6,370) to PHP 800,000 (≈ $12,700) - PHP 2,000,000 a year (≈ $31,900) · 25% band ends; 30% applies from PHP 2,000,001 (≈ $31,900) to PHP 8,000,000 (≈ $127,000) - PHP 8,000,000 a year (≈ $127,000) · 35% applies to taxable income above PHP 8,000,000 (≈ $127,000) - PHP 3,000,000 a year (≈ $47,800) · VAT threshold: gross receipts ceiling for the optional 8% income tax #### Tax residence The schedule is the graduated rate in Section 24(A)(2)(a) of the Tax Code as amended by RA 10963 (TRAIN), applied to resident aliens engaged in trade, business or profession and to compensation income within the Philippines. #### Visas Tax treatment follows resident or non-resident alien status and source of income, not the visa category; SRRV holders have the pension exemption in “Philippines SRRV holders: exemption from tax on pensions and annuities and from customs duties on one-time household importation up to USD 7,000”. #### Other taxes VAT, percentage tax, and Social Security System, PhilHealth and Pag-IBIG contributions apply separately. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/philippines/tax/) Special regime ### [Philippines SRRV holders: exemption from tax on pensions and annuities and from customs duties on one-time household importation up to USD 7,000](https://settleanywhere.com/countries/philippines/tax/#tax-ph-srrv-tax-privileges) Tax relief **Details** - On: Pensions and annuities of SRRV holders - Limit: $7,000 The Philippine Retirement Authority lists SRRV holders as exempt from tax on pensions and annuities, from customs duties and taxes on one-time importation of household goods and personal effects up to USD 7,000, and from travel tax. Executive Order 1037 section 9 is the legal basis for the customs exemption. #### Taxed on Pensions and annuities of SRRV holders; customs duties and import taxes on a one-time shipment of household goods and personal effects up to USD 7,000; travel tax. #### Who it applies to - Holder of a Special Resident Retiree's Visa issued under the Philippine Retirement Authority retirement programme (SRRV Classic, SRRV Courtesy and the other options listed on the PRA page). - Executive Order 1037 section 9(e): exemption from customs duties and other import taxes, one time only, up to USD 7,000 for household furniture; if transferred to another person within three years of entry, the exempted taxes become payable. #### Exclusions - Income other than pensions and annuities is taxed under the ordinary resident alien rules. - The same section 9 of Executive Order 1037 allows one automotive vehicle to be imported free of import, customs and sales taxes. #### Limits - $7,000 · Maximum value of household goods and personal effects imported duty and tax free, once only #### Tax residence The PRA exemption is listed as a visa privilege; the source rule for resident aliens is in “Philippines: resident aliens taxed on Philippine-source income only”. #### Visas The exemptions attach to holding an SRRV. #### Other taxes Other taxes such as VAT, real property tax and income tax on Philippine-source income apply as for other resident aliens. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/philippines/tax/) Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) **Switch to later · 2** Spouse visas ### [Spouse of a citizen](https://settleanywhere.com/countries/philippines/13a-marriage/) [Details](https://settleanywhere.com/countries/philippines/13a-marriage/) Spouse visas ### [Spouse of a citizen (temporary)](https://settleanywhere.com/countries/philippines/trv-spouse-of-citizen/) [Details](https://settleanywhere.com/countries/philippines/trv-spouse-of-citizen/) **Path to permanent residence · 1** - **PR** · Quota Immigrant Visa (Section 13) ## Arriving in Philippines: first steps 1. Arrange health cover that meets your route's requirements and keep the policy documents with your visa papers. 2. Open a bank account with a PRA-accredited bank if your route requires a deposit or inward remittance. 3. Complete the medical certificate and police or NBI clearances your route asks for, and keep copies. 4. File the forms and relationship evidence for any dependants joining you. 5. Note the annual reporting and fee dates for your visa so you do not miss them. ## Questions people ask ### What is the Philippines digital nomad visa income requirement in 2026? Philippines has 1 nomad or remote-work visa. [Digital Nomad Visa](https://settleanywhere.com/countries/philippines/digital-nomad-visa/) gives a first stay of 1 year that can be renewed. ### How much do you need to invest for residency in Philippines? Philippines has 1 investor route. [SIRV · $75k](https://settleanywhere.com/countries/philippines/sirv/) asks for an investment of at least $75,000 and gives a first stay of 6 months that can be renewed. ### Can I retire or live in Philippines on my savings or pension? Philippines has 3 retirement or pay-to-stay routes. [SRRV Classic](https://settleanywhere.com/countries/philippines/srrv/) asks for an income of at least $800 a month. [SRRV Courtesy](https://settleanywhere.com/countries/philippines/srrv-courtesy-foreign/) asks for savings of $6,000. [SRRV Courtesy · Ex-Filipino](https://settleanywhere.com/countries/philippines/srrv-courtesy-former-filipino/) asks for a fee of $1,500. ### Can I move to Philippines by starting a business? Philippines has 2 business or startup routes. [SVEG job-creation visa](https://settleanywhere.com/countries/philippines/sveg/) gives a first stay of 1 year. [Treaty Trader/Investor (9D)](https://settleanywhere.com/countries/philippines/9d-treaty-trader-investor/) gives a first stay of 2 years that can be renewed. ### What work visas does Philippines offer foreigners? Philippines has 3 work visas. [Work visa (9G)](https://settleanywhere.com/countries/philippines/9g-employment/) gives a first stay of 3 years that can be renewed. There is also [Offshore banking visa](https://settleanywhere.com/countries/philippines/obu-special-employment/) and [Regional HQ staff visa](https://settleanywhere.com/countries/philippines/47a2-rhq-roh-executive/). ### How do I get a student visa for Philippines? Philippines has 1 student visa. It is [Student visa (9F)](https://settleanywhere.com/countries/philippines/9f-student/). ### Can my nationality or ancestry give me residence in Philippines? Yes. Philippines has 1 route by nationality or ancestry. It is [Quota Immigrant (13)](https://settleanywhere.com/countries/philippines/13-quota-immigrant/). ## Compare with [🇹🇭 Thailand](https://settleanywhere.com/countries/thailand/) [🇯🇵 Japan](https://settleanywhere.com/countries/japan/) [🇮🇩 Indonesia](https://settleanywhere.com/countries/indonesia/) [🇦🇪 United Arab Emirates](https://settleanywhere.com/countries/united-arab-emirates/) [🇸🇬 Singapore](https://settleanywhere.com/countries/singapore/) [🇲🇾 Malaysia](https://settleanywhere.com/countries/malaysia/) [🇻🇳 Vietnam](https://settleanywhere.com/countries/vietnam/) [🇰🇷 South Korea](https://settleanywhere.com/countries/south-korea/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.