Tax Atlas

Philippines vs United States: tax comparison for expats & nomads

A sourced head-to-head on Philippines and United States: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Philippines vs United States, side by side

 PhilippinesUnited States
Top income tax rate35%Lawphil Project, Republic Act No. 10963 (TRAIN Act)“₱2,202,500 + 35% of the excess over ₱8,000,000”View source · accessed 2026-10-2437%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Tax-residency day threshold180 daysLawphil Project, Republic Act No. 12214 (CMEPA)“A nonresident alien individual who shall come to the Philippines and stay therein for an aggregate period of more than one hundred eighty (180) days during any calendar year shall be deemed a”View source · accessed 2026-10-24183 daysInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20
Signature tax regime[source]Lawphil Project, Republic Act No. 8424 (National Internal Revenue Code of 1997, original text)“(D) An alien individual, whether a resident or not of the Philippines, is taxable only on income derived from sources within the Philippines;”View source · accessed 2026-10-24Foreign Earned Income Exclusion: USD 132,900 / yearInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20
Digital nomad visaYesNo
Nomad-visa income requirement——

Every figure links to its source and verification date. Full guides: Philippines · United States.

Frequently asked questions

Is Philippines or United States better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Philippines or United States?

Philippines treats you as tax resident after 180 days, and United States after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Philippines or United States have a digital nomad visa?

Philippines has a dedicated nomad/remote-work visa; United States has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.

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