🇵🇭 Philippines
East Asia & Pacific · ITTI survey participant
The Philippines utilizes artificial intelligence and machine learning for risk scoring in practice. The country does not have controlled foreign company rules or interest limitation rules. Tax revenue accounted for 18.4% of GDP in 2022.Auto-generated summary of the verified data below; every fact traces to a source on this page.
18.4%
tax-to-GDP, general govt (2022, OECD)
5/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 14.7% |
| Social security funds | 2.8% |
| State/regional government | 0.9% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 15.3% | 14.2% | 18.1% | 18.4% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 35 |
| Headline CIT rate | 25 |
| Standard VAT rate | 12 |
| Headline individual capital gains tax rate | See the Philippines individual tax summary for capital gain rates. |
| Headline corporate capital gains tax rate | See the Philippines corporate tax summary for capital gain rates. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 0 / 10, 15, or 20 / 20; Non-resident: 15 or 25 / 20 / 25 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | There is no inheritance tax in the Philippines. However, an estate tax of 6% is imposed on the assets of the decedent taxpayer. |
| Headline gift tax rate | 6 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
AI & machine-learning risk scoring Yes — documented practice
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: Yes”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Crypto-asset reporting Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Nigeria, the Philippines, Saint Vincent and the Grenadines”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Philippines taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“The Philippines taxes its resident citizens on their worldwide income. Non-resident citizens and aliens, whether or not resident in the Philippines, are taxed only on income from sources within the Philippines.”
Source: PwC Worldwide Tax Summaries — PhilippinesProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 1 data points
| Is there a controlled foreign company rule in place? · Not applicable | No |
Interest limitation — 2 data points
| Is there an interest limitation rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Not applicable | No |
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2021 | 8296.687163 |
| Labor force per FTE | 2021 | 3223.233426 |
| Corporate taxpayers per FTE in LTO/P | 2021 | 3.642007926 |
| Active taxpayers on PIT register as percentage of Population | 2021 | 21.66701259 |
| Active taxpayers on PIT register as percentage of Labor Force | 2021 | 55.77145724 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2021 | 78.45021812 |
| CIT arrears as percentage of CIT collected | 2021 | 21.64846678 |
| PIT arrears as percentage of PIT collected | 2021 | 11.00944777 |
| PAYE arrears as percentage of PIT collected | 2021 | 0.5835080466 |
| VAT arrears as percentage of VAT collected | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2021 | 0.0406212903 |
| Audit hit rate | 2021 | 2.619270346 |
| On-time filing rate % - CIT | 2021 | — |
| On-time filing rate % - PIT | 2021 | — |
| On-time filing rate % - VAT | 2021 | — |
| On-time filing rate % - PAYE | 2021 | — |
| Administration pre-fills PIT returns or assessments | 2022 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2022 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2022 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Childcare expenses | 2022 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Health and medical expenses (other than insurance premiums) | 2022 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2022 | — |
| Employers withholding taxes on behalf of salaried employees | 2022 | — |
| Percentage of payments received electronically-By number of payments | 2021 | — |
| Percentage of payments received electronically-By value of payments | 2021 | 84.1 |
| Cooperative compliance approach exists for -Large taxpayers | 2022 | — |
| Cooperative compliance approach exists for -HNWI taxpayers | 2021 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2021 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2021 | 1 |
| Administration receives data from devices that register transactions | 2022 | — |
| Administration has specialized audit staff for international tax issues | 2022 | — |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | — |
| Administration has standards for auditor productivity | 2022 | — |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | No |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | No |
| Digital identities provided for individuals are interoperable (if several bodies can provide a digital identity) | No |
| Digital identities for businesses are interoperable (if several bodies can provide a digital identity) | No |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | No |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | No |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 41-60% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 41-60% |
| Administration has a comprehensive data management strategy | No |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | Yes |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | No |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Completely new system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Completely new system |
| Cloud storage | Yes |
| Robotic process automation | No |
| Artificial intelligence | Yes |
| Machine learning | Yes |
| Network analysis | Yes |
| DataOps approach | Yes |
| Automated provision of personalised information to stakeholders | No |
| Virtual assistants | Yes |
| Risk assessment processes | Yes |
| Detection of tax evasion and fraud | Yes |
| Assistance of tax officials in making administrative decisions | Yes |
| Making recommendations for actions | Yes |
| Making of final administrative decisions | No |
| Dispute resolution | No |
| To ensure the integrity of tax administration systems / processes | No |
| Other use cases | No |
| Administration reviews artificial intelligence source code | No |
| Administration reviews artificial intelligence input information | Yes |
| Administration probes and tests artificial intelligence responses | Yes |
| Administration monitors artificial intelligence outputs | Yes |
| Administration takes other approaches | No |
| Third party reviews artificial intelligence source code | No |
| Third party reviews artificial intelligence input information | No |
| Third party probes and tests artificial intelligence responses | No |
| Third party monitors artificial intelligence outputs | No |
| Third party takes other approaches | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | Yes, for parts of the digital identity solution |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | Yes, for parts of the digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity solution for businesses can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | On request |
| Digital identity for businesses created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | No |
| Meeting needed to finalise the process of receiving a digital identity for businesses | No |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | No |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | Yes |
| Administration offers online service for registering for tax (CIT) | Yes |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | No |
| Administration offers online service for asking for tax payment arrangements (CIT) | No |
| Administration offers online service for asking for tax payment arrangements (PIT) | No |
| Administration offers online service for asking for tax payment arrangements (VAT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | No |
| Administration offers online service for filing tax related objections (CIT) | No |
| Administration offers online service for filing tax related objections (PIT) | No |
| Administration offers online service for filing tax related objections (VAT) | No |
| Administration offers online service for dealing with correspondence (CIT) | No |
| Administration offers online service for dealing with correspondence (PIT) | No |
| Administration offers online service for dealing with correspondence (VAT) | No |
| Administration offers online service for uploading data into the tax administration's system (CIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | No |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration makes a library of APIs publicly available for third party use | No |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | Yes |
| Administration uses artificial intelligence | Yes |
| Limitations exist on the use of artificial intelligence | Yes |
| Administration has an ethical framework for the application of artifical intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | No |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Policy forecasting | Yes |
| Use of big data to: Revenue forecasting | Yes |