Philippines or United States: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Philippines and United States weigh about the same on the taxpayer.

Tax Philippines United States Gap
Corporate income tax headline rate 25% 21% +4.0 points
Personal income tax top bracket 0% to 35% 10% to 37% −2.0 points
VAT standard rate 12% 11.73% +0.3 points

Detailed schedules

Corporate income tax

Philippines

Common law companies 25%
Small companies Taxable income under 5 M PHP and assets under 100 M PHP 20%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the Philippines page See the United States page