Country tax profile · 2026
Philippines VAT / sales tax
How Philippines taxes VAT / sales
Philippines charges a standard VAT/GST of 12% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for Philippines and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Philippines's VAT / sales tax compares
Philippines's VAT / sales tax of 12% is the 135th highest of the 196 countries we track, against a global average of 14.1% and a Asia average of 10.2%.
Countries with a similar VAT / sales tax
Guatemala (12%) · Uzbekistan (12%) · Kyrgyzstan (12%) · Puerto Rico (11.5%) · Trinidad and Tobago (12.5%) · Belize (12.5%)
Who is a tax resident of Philippines?
Aliens are taxed only on Philippine-source income regardless of residence. An alien present >180 days is a resident/non-resident engaged in trade (graduated rates); citizenship/residence does not extend PH tax to foreign income for non-citizens.
Related Philippines taxes
Moving to Philippines?
Get matched with a vetted Philippines tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Philippines VAT / sales tax FAQ
What is the VAT / sales tax rate in Philippines?
Philippines charges a standard VAT/GST of 12% on most goods and services, with reduced rates on some essentials.