Filipino Citizens Starting a Business in the USA: 2026

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1. 14 July 2026 · corrected by Ilayda Nil Kara

   Corrected the US-Philippines dividend withholding tax treaty rate, which had been stated as 15%; the correct rate is 20%.

   Before

   Dividends: 15 percent if the beneficial owner holds at least 10 percent of voting stock, 20 percent otherwise.

   After

   Dividends: 20 percent if the beneficial owner holds at least 10 percent of voting stock, 25 percent otherwise.

   Why: The US-Philippines tax treaty dividend withholding rates were understated; the correct treaty rates are 20 percent and 25 percent, not 15 percent and 20 percent.

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