Tax and compliance
Resident treatment: under Section 23 of the National Internal Revenue Code (NIRC), resident citizens are taxed on income from sources within and without the Philippines, while resident aliens are generally taxed on Philippine-source income. Non-resident treatment: nonresident citizens and nonresident aliens are generally taxed on Philippine-source income; Section 25 treats a nonresident alien staying more than 180 days in a calendar year as engaged in trade/business for income-tax purposes, with separate final-tax treatment for nonresident aliens not engaged in trade/business. Assumptions: the 180-day field reflects the statutory alien-status threshold used for tax treatment and is not a universal residency test for all taxpayer categories; employee social contribution is null because employee burden is split across multiple mandatory programs (SSS/PhilHealth/Pag-IBIG) and no single consolidated official percentage schedule was identified in one citable source bundle. Confidence: medium (core tax rules come from legal text; interpretation is required across multiple taxpayer categories).
Cost and infrastructure
- Monthly cost baseline: $889
- Rent (1BR city center): $345
- Internet: $29
- Coworking: Data not published
Method: Numbeo country data (USD display) retrieved 2026-02-27. Baselines are computed as (single-person monthly costs excluding rent) + (1BR outside-centre minimum / 1BR city-centre average / 1BR city-centre maximum) for poor/average/comfortable scenarios. Baselines: poor 630.05 USD, average 888.78 USD, comfortable 1364.27 USD. Numbeo last update: 26 February 2026. Cross-check: LivingCost (updated October 14, 2025) reports one-person total with rent 607 USD. monthly_coworking_usd is null due no reliable country-level coworking dataset. Confidence: medium (recent crowdsourced data with transparent formula, but local-city variance is high).