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Income Income

Applicable
# Taxpayer within the outside Of
Tax Rates
Philippines Philippines
1 Resident Citizen (RC) ✓ ✓ 0-35% Net income

2 Non-Resident Citizen (NRC) ✓ 0-35% Net income

3 Resident Alien (RA) ✓ 0-35% Net income

Non-Resident Alien (NRA)


4
doing business in the Philippines
✓ 0-35% Net income

Non-Resident Alien (NRA)


5
NOT doing business in the Philippines
✓ 25% Gross income

6 Domestic Corporation ✓ ✓ 30% Net income

Foreign Corporation doing business in the


7
Philippines
✓ Gross income

Foreign Corporation NOT doing business


8
in the Philippines
✓ Gross income

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