Can Expats Work in the Philippines? Visas, Work Permits, and Tax Rules (2026 Guide)

Making a long-term move to the Philippines is, in most cases, a major change of lifestyle. For many expats, retirement or relocation needs to offer more than beaches and relaxation.

Most foreign residents I know here find ways to stay active and involved — whether through a personal project, a small business idea, or even part-time work. And sooner or later, the big question comes up: can expats work in the Philippines? The answer depends on the visa you hold, the permits you secure, and how Philippine tax laws apply to foreign residents.

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Table of Contents

Click a topic below to jump directly to that section of the guide.

1.Lifestyle Visas That Allow Work

2.Business & Work Visas

3.Understanding Permissions and Permits

4.Business & Work Routes for Expats

5.Paying Tax

6.Frequently Asked Questions

Live Life The Philippines - Highlighted Articles

The articles below focus on the practical systems you’ll deal with once you move beyond short-term travel in the Philippines. They cover private health insurance, long-term visa options, real cost of living, grocery prices, local banking, and how residency and visa pathways work in practice. If you’re planning an extended stay or relocation, these guides walk through the everyday details that shape long-term life here.

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Lifestyle & Long-Term Living

Not every expat comes to the Philippines with work in mind. For many, the move is about a change of pace, retirement, or building a long-term life here. The visas below reflect that — they give you the right to stay for extended periods, settle down, or live indefinitely with your family. What they don’t automatically give you is the right to work, though some can be combined with additional permits if you later decide to engage in business or employment.

Note: This table provides a high-level overview of common lifestyle visas. Business registration and work permissions depend on the specific activity, role, and visa conditions. Always confirm requirements with the Bureau of Immigration, DOLE, or the Philippine Retirement Authority, as rules and interpretations can change.

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Business and Work

These visas are focused on employment, investment, or running a company in the Philippines. Unlike lifestyle visas, they are designed for expats who plan to actively work, manage staff, or generate jobs. Registration with the DTI, SEC, or BOI may be needed, and almost all require an Alien Employment Permit (AEP) if you are taking an active role.

Note: This table provides a high-level overview of common business and work visas. Permit requirements and conditions vary depending on the nature of the activity, role, and current policy. Always confirm requirements with the Bureau of Immigration, DOLE, BOI, or other relevant agencies before making any application or business decision.

Understanding Permissions and Permits

Visas give you the right to stay in the Philippines, but they don’t always give you the right to work. For that, you need specific permissions and permits issued by different government agencies. These permits define what kind of work you can do, who you can do it for, and for how long. Understanding them is essential if you plan to work or run a business legally as an expat.

Department of Labor and Employment (DOLE)

The Department of Labor and Employment (DOLE) is the government agency responsible for employment and labor matters in the Philippines. For foreigners, its most important role is issuing the Alien Employment Permit (AEP). This permit makes it legal for an expat to be employed by a Philippine company. DOLE’s role is to ensure that the position a foreigner is filling cannot readily be performed by a Filipino worker, and that the employer is properly registered and compliant with local labor laws.

Alien Employment Permit (AEP)

Issued by the Department of Labor and Employment (DOLE), the Alien Employment Permit (AEP) is required for most foreign nationals who want to take up employment in the Philippines. It confirms that a foreigner is allowed to work in a specific job for a specific employer. In most cases, you cannot legally work without an AEP, even if you already hold a valid work visa.

Special Work Permit (SWP)

The Special Work Permit (SWP) is a short-term permit issued by the Bureau of Immigration. It is typically granted for limited periods and may be renewed, usually up to a maximum of six months. The SWP allows foreigners to work temporarily in the Philippines and is commonly used by consultants, project-based staff, performers, or individuals waiting for approval of a longer-term work visa such as the 9(g).

Provisional Work Permit (PWP)

The Provisional Work Permit (PWP) is issued by the Bureau of Immigration to foreigners who have a pending application for a long-term work visa, such as the 9(g). It allows the foreign national to begin working while waiting for the full visa and AEP process to be completed, subject to Bureau of Immigration approval and employer sponsorship.

Securities and Exchange Commission (SEC)

The Securities and Exchange Commission (SEC) is the agency responsible for registering corporations and partnerships in the Philippines. If you establish a company with multiple shareholders or operate as a corporation, registration with the SEC is required. SEC registration is often needed when applying for permits such as the AEP, as it demonstrates that the business is legally formed and recognized.

Department of Trade and Industry (DTI)

The Department of Trade and Industry (DTI) handles the registration of sole proprietorships in the Philippines. If you operate a business under your own name, DTI registration is required. A DTI certificate is frequently needed to obtain additional permits and to show that a business is operating legally within the Philippine system.

Board of Investments (BOI)

The Board of Investments (BOI) is a government agency under the Department of Trade and Industry that promotes and regulates investment in the Philippines. For expats, its role is most relevant when applying for investor visas such as the Special Investor’s Resident Visa (SIRV). The BOI evaluates and endorses qualifying investments, confirming that they meet minimum requirements and align with national investment priorities. Without BOI endorsement, a SIRV cannot be granted.

Business & Work Routes for Expats

For expats in the Philippines, work typically falls into three defined routes. Understanding these scenarios matters because they determine whether you need an Alien Employment Permit (AEP), how income is taxed, and what role your visa plays. The three routes are: being a non-active business owner, being an active business owner, and being formally employed by a Philippine company.

Non-Active Business Owner

If you register or invest in a business but do not take part in its day-to-day operations, you are treated as a passive investor. In this case, an AEP is not required. Income is typically received through dividends or profit distributions. Dividends from Philippine domestic corporations are generally subject to a 10% final withholding tax, though treatment may vary depending on business structure and applicable tax treaties.

Active Business Owner

Once you begin managing or working inside your own company, such as supervising staff, signing contracts, or dealing directly with customers, you are considered to be taking an active role in the business. In these cases, an Alien Employment Permit (AEP) is usually required and must be secured through the Department of Labor and Employment (DOLE). Income may be received as salary, which is taxed under the progressive income tax system (currently up to 35%), and separately as dividends, which are generally subject to a 10% final withholding tax when paid by a domestic corporation.

Employed by a Registered Company

If you are hired directly by a Philippine company, you are treated as an employee of that company. The employer acts as your sponsor and is responsible for securing your AEP. In some cases, a Provisional Work Permit (PWP) may be issued by the Bureau of Immigration while a long-term work visa is being processed. Employment income is paid as salary and taxed under the Philippine progressive income tax system, subject to applicable residency status and treaty provisions.

Paying Tax

Working in the Philippines without the correct visa and permits is illegal. Expats who take employment or manage a business without approval risk fines, deportation, and being blacklisted from re-entry.

In the Philippines, tax is based on income earned while living or working in the country. Whether you are employed by a local company or managing your own business, the Bureau of Internal Revenue (BIR) is the authority that collects and regulates taxes. For expats, the key principle is simple: if you are actively earning money in the Philippines, that income is subject to Philippine tax.

In the visa categories we have highlighted, Lifestyle & Long-Term Living visas such as the 13a or SRRV are treated as resident visas, while Business and Work visas, including the 9g, 9d, SIRV, and SVEG, also follow the same income tax rules when the expat is actively working or managing a business. In both cases, earnings are taxed under the progressive income bands shown below, while dividends are subject to a separate flat 10% withholding tax.

The table below shows the current income tax brackets in the Philippines, which apply to expats working or managing businesses legally.

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The articles below explore the social foundations that shape everyday life in the Philippines. They look at Filipino food and shared meals, the role of religion, how healthcare has evolved, the structure of government and civic life, the impact of overseas workers, and the country’s diverse languages. Together, these guides provide essential context for understanding how Filipino society works — beyond visas and costs — and help explain why daily life here feels the way it does.

Frequently Asked Questions

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