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June 26, 2026

This agreement between Qatar and the Philippines addresses double taxation on income taxes in both states. It establishes maximum withholding tax rates for dividends at 10% for companies holding at least 10% of capital (15% otherwise), interest at 10%, and royalties at 15%. Interest that is beneficially owned by a contracting state is exempt from tax in the source state. The permanent establishment threshold is notably short, set at more than 90 days for a building site or the furnishing of services. Both Qatar and the Philippines apply the credit method to eliminate double taxation.

Agreement between the Government of the State of QATAR and the Government of the Republic of the PHILIPPINES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees

Article 17 - Artistes and Sportsmen

Article 18 - Pensions and Social Security Benefits

Article 19 - Government Service

Article 20 - Professors and Teachers

Article 21 - Students

Article 22 - Other Income

Article 23 - Elimination of Double Taxation

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Diplomatic Agents and Consular Officers

Article 28 - Entry into Force

Article 29 - Termination

Article 1
Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2
Taxes Covered

This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
The existing taxes to which the Agreement shall apply are in particular:
1. in the State of Qatar;
  1. the income tax
  (hereinafter referred to as "Qatari tax").
2. in the Philippines:
  1. the income taxes imposed under the National Internal Revenue Code
  (hereinafter referred to as "Philippine tax");
The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of substantial changes which have been made in their respective taxation laws.

Article 1Persons Covered

Article 2Taxes Covered

Article 3General Definitions

Article 1
Persons Covered

Article 2
Taxes Covered

Article 3
General Definitions