{
  "ok": true,
  "rule": {
    "country": "PH",
    "name": "Philippines",
    "flag": "🇵🇭",
    "residency": {
      "days": 180,
      "basis": "calendar-year",
      "note": "Resident aliens are taxed on Philippine-source income only — foreign remote income for a foreign employer is generally out of scope."
    },
    "standardRates": [
      {
        "atUsd": 50000,
        "rate": 0.18
      },
      {
        "atUsd": 100000,
        "rate": 0.25
      },
      {
        "atUsd": 200000,
        "rate": 0.3
      }
    ],
    "regime": {
      "name": "Foreign-source exclusion (aliens)",
      "kind": "exempt",
      "rate": 0,
      "note": "Non-citizen residents pay Philippine tax only on Philippine-source income — foreign-employer remote income is generally exempt."
    },
    "schengen": false
  },
  "inputs": {
    "days": 120,
    "income": 80000
  },
  "risk": "warning",
  "daysUsed": 120,
  "thresholdDays": 180,
  "daysRemaining": 60,
  "pctOfThreshold": 66.67,
  "projection": {
    "standard": {
      "effectiveRate": 0.222,
      "taxUsd": 17760
    },
    "regime": {
      "name": "Foreign-source exclusion (aliens)",
      "kind": "exempt",
      "effectiveRate": 0,
      "taxUsd": 0,
      "savingUsd": 17760,
      "note": "Non-citizen residents pay Philippine tax only on Philippine-source income — foreign-employer remote income is generally exempt."
    },
    "cheapest": "Foreign-source exclusion (aliens)"
  },
  "attribution": {
    "sources": [
      {
        "id": "tax-rules-curated",
        "label": "Geo-Parity — residency & tax rule register",
        "attribution": "Residency-trigger thresholds, standard effective rates and special expat regimes compiled from each country's own tax authority. Hand-curated summary of headline tax-residency thresholds and APPROXIMATE effective resident tax rates (income tax + typical employee social contributions, single filer, no deductions) at three income checkpoints, plus notable expat/nomad regimes. Real outcomes depend on tax treaties, ties, domicile, income type, and municipal taxes — this is an early-warning radar, not tax advice. Reviewed annually.",
        "updated": "2026-07-15",
        "url": "https://geo-parity.com/tax-residency/"
      }
    ],
    "citation": "Geo-Parity — Tax Residency & Schengen Tracker. Data: Geo-Parity — residency & tax rule register. https://geo-parity.com/tax-residency/",
    "permalink": "https://geo-parity.com/tax-residency/",
    "terms": "Free to use and quote with attribution. Figures are estimates for orientation, not advice."
  }
}