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Türkiye–Philippines double tax treaty: withholding tax rates

Under the double taxation treaty between Türkiye and Philippines, tax in the country where the payment arises may not exceed the rates below.

Last updated:

Maximum withholding rates in the source country

Payment typeMaximum rateCondition
Dividends
Treaty art. 10		10%Company (not a partnership) directly holding at least 25% of the capital
15%All other cases
Interest
Treaty art. 11		10%In all cases
Royalties (licence fees)
Treaty art. 12		15%Payments for cinematograph films and for films or tapes used in radio and television broadcasting
10%All other cases

Treaty dates

Signed18 March 2009
Official Gazette10 April 2011, issue 27901
Entry into force11 January 2016
Applies to taxes from1 January 2017

How the rates apply

  • The rate in the table is the most the source country may charge. If that country's own law sets a lower rate, the lower rate applies.
  • The reduced rate requires the recipient to be the beneficial owner of the income. For payments from Türkiye, the recipient's certificate of residence should be obtained before payment.
  • The rates do not apply to income connected with a permanent establishment or fixed base of the recipient in the source country; the business profits or independent services rules apply instead.
  • Türkiye's domestic rates: Withholding tax rates · Certificate of residence: Tax treaties and certificate of residence · Payments abroad: Tax on payments abroad

To assess which rate applies to your structure: Contact · Double taxation

Source

Last checked: 4 November 2026. Rates are taken from the treaty text; for protocols and later amendments, the official text prevails.