• ​resident alien - an individual whose residence is within the Philippines and who is not a citizen thereof.
  • nonresident foreign corporation ​applies to a foreign corporation not engaged in trade or business within the Philippines
  • territorial taxation for resident aliens. Tax free if income arises from outside of the Philippines.
  • if income from outside, you may have to give a tax declaration, or not, depends on the tax authority.
  • permanent Aufenthaltsgenehmigung or Tourist
  • <35 year
  • Tourist visa - for 30 days, can be extended every time quickly without getting out of the Philippines for max 3 years. And then go out, get back in and repeat the process. Costs: ~400€ year.
  • 75.000 USD investment.
  • >35 years old, deposit 50k
  • lots of corruption.



Citizens who are working abroad are generally considered non-resident citizens of the Philippines and hence are exempt from Philippine income tax on salary earned from working abroad as well as other income from foreign-sources. An alien individual, whether resident or not of the Philippines, is taxable only on income from sources within the Philippines; hence, aliens are exempt from Philippine income tax on salaries earned from working abroad.

All earned income is attributable to local sources.




  • Visa-free for 30 days