الهجرة الاستثمارية إلى الفلبين 2026: دليل تأشيرة SIRV بقيمة 75 ألف دولار، وتأشيرة SRRV للتقاعد، والمزايا الضريبية

Philippines Investment Migration: At a Glance

The Philippines offers two primary pathways for investors and retirees seeking long-term residency: the Special Investor’s Resident Visa (SIRV) with a USD 75,000 minimum investment, and the Special Resident Retiree’s Visa (SRRV) with significantly lower deposit requirements. Both programs grant indefinite residency tied to your investment or deposit, and the country’s territorial tax system means your foreign-source income remains untaxed.

This guide covers the eligibility requirements, investment structures, tax treatment, property ownership rules, and practical considerations for both visa categories as of 2026. Whether you are a retiree looking for an affordable tropical base or an investor targeting one of Southeast Asia’s fastest-growing economies, the Philippines has programs designed specifically for you.

تأشيرة الإقامة للمستثمر الخاص (SIRV)

The SIRV is the Philippines’ primary investment-based residency visa. It requires a minimum investment of USD 75,000, which must be deposited into a time deposit account at an accredited government bank — either the Development Bank of the Philippines (DBP) or Land Bank of the Philippines (LBP) — before being deployed into qualifying investments.

الاستثمارات المؤهلة

Your USD 75,000 investment must be directed into one or more of the following categories: shares in corporations operating in sectors approved by the Board of Investments (BOI), listed equities on the Philippine Stock Exchange, and Philippine government securities. Condominium purchases are no longer eligible as qualifying SIRV investments following a recent policy change — an important distinction from earlier versions of the program.

الأهلية والعملية

Any foreign national may apply for the SIRV. The process begins by remitting the USD 75,000 to an accredited bank, then submitting your application through a Philippine embassy or consulate, or directly through the BOI. You receive a probationary six-month SIRV initially, which converts to indefinite residency once the investment is finalized and verified.

Processing takes several weeks, though no official service-level agreement exists. Fees include approximately USD 300 for the Bureau of Immigration plus consular processing fees. Your visa remains valid as long as the qualifying investment is maintained — liquidating the investment without reinvestment puts your residency status at risk.

Work rights are not automatically included with the SIRV. If you plan to work in the Philippines, you will likely need to obtain a separate Alien Employment Permit (AEP) in addition to your investor visa.

تأشيرة الإقامة الخاصة للمتقاعدين (SRRV)

The SRRV, administered by the Philippine Retirement Authority (PRA), was significantly revised effective September 1, 2025. The age floor was lowered from 50 to 40 years, and the deposit structure was restructured across several categories.

Active SRRV Categories and Deposits

The currently active SRRV categories are Classic, Courtesy, and Human Touch. Deposit requirements vary by age and pension status:

Application fees are USD 1,500 for the principal applicant and USD 300 per dependent. An annual fee of approximately USD 360 is also required. Processing typically takes one to two months. As of the 2025 revision, a Bureau of Immigration (BI) Clearance Certificate is now required as part of the application package.

The SRRV deposit is refundable upon cancellation of the visa, subject to PRA compliance requirements. Work rights under the SRRV are restricted — retirees planning to engage in employment should verify current PRA policies.

SIRV vs. SRRV: Choosing the Right Visa

The SIRV is the better choice if you are under 40, want exposure to Philippine equities or BOI-approved businesses, and are comfortable with investment risk. The SRRV is more suitable for retirees who want a simpler, lower-cost pathway — especially pension holders age 50+ who qualify for the USD 15,000 Classic tier. Neither visa provides a direct path to Philippine citizenship; naturalization follows a separate, lengthy process.

المزايا الضريبية للمقيمين الأجانب

The Philippines operates a territorial tax system, which is the primary tax advantage for foreign residents. Under this system, only Philippine-source income is subject to personal income tax. Foreign-source income — including foreign pensions, overseas dividends, interest from foreign bank accounts, and rental income from properties abroad — is not taxable, even if remitted to the Philippines.

Tax residency is determined by a 180-day physical presence test. Importantly, holding an SRRV or SIRV does not automatically make you a tax resident — you must also meet the physical presence threshold. This creates planning opportunities for individuals who spend part of the year in the Philippines and part abroad.

ضريبة الدخل الشخصية

Philippine-source income is taxed at graduated rates from 0% to 35%. For most foreign residents whose primary income is from overseas sources, this means their effective Philippine tax liability is minimal or zero. There is no special tax holiday or reduced rate specifically for SRRV or SIRV holders — the territorial system itself provides the benefit.

Capital Gains and Investment Taxes

For investments held within the Philippines, the following rates apply:

• Real property sales: 6% final tax on the higher of selling price or fair market value/zonal value
• Unlisted shares: 15% final capital gains tax
• Listed shares (PSE): Stock transaction tax of approximately 0.6%
• أرباح الأسهم: 10% final withholding tax
• Bank deposit interest: 20% final withholding tax (including interest on SRRV/PRA deposits)

ضريبة العقارات

The Philippines imposes a flat 6% estate tax on the net taxable estate. Non-resident foreign nationals are taxed only on assets physically situated in the Philippines, which provides favorable planning for investors whose wealth is primarily held abroad.

اتفاقيات الازدواج الضريبي

The Philippines has active double taxation agreements with numerous countries including the United States, United Kingdom, Japan, Germany, France, Canada, Australia, Singapore, South Korea, and Switzerland. These treaties can reduce withholding rates on dividends, interest, and royalties between treaty countries.

Real Property Ownership Rules

Foreign nationals cannot hold a Transfer Certificate of Title (TCT) for land in the Philippines. However, several ownership structures are available for those who want exposure to Philippine real estate.

What Foreigners Can Own

The primary options for foreign real estate ownership include:

• Condominium ownership: Foreigners may own condominium units outright under Republic Act 4726, provided that foreign ownership in any single building does not exceed 40%
• عقد إيجار طويل الأجل: Land may be leased for periods of up to 50 years, renewable for an additional 25 years
• 60/40 corporation: A Philippine corporation with at least 60% Filipino ownership and up to 40% foreign ownership may hold land titles
• REIT investment: Philippine Real Estate Investment Trusts offer indirect exposure to real estate through publicly listed vehicles

Former natural-born Filipino citizens have expanded rights under Philippine law, allowing ownership of up to 1,000 square meters of urban land or one hectare of rural land. Note that condominium purchases are no longer eligible as qualifying investments under the SIRV program, though they remain a valid personal investment alongside your visa.

Banking and Business Setup

SRRV holders must maintain their deposit in a PRA-accredited bank, while SIRV holders use the Development Bank of the Philippines or Land Bank of the Philippines for their required time deposit. Beyond these mandatory accounts, foreign residents can generally open savings and checking accounts at major Philippine banks with proper identification and visa documentation.

تشكيل شركة

The Philippines allows 100% foreign ownership in most business sectors, making it one of the more accessible markets in Southeast Asia for foreign entrepreneurs. Company registration involves securing a business name from the Securities and Exchange Commission, registering with the Bureau of Internal Revenue, and obtaining local business permits. The standard corporate income tax rate applies to Philippine-source income, with special rates available for registered enterprises in economic zones.

If you are considering establishing a business alongside your residency, our خدمات تسجيل الأعمال team can guide you through the process across multiple jurisdictions, including comparisons with برامج الإقامة عن طريق الاستثمار في بلدان أخرى.

الرعاية الصحية والاعتبارات العملية

SRRV holders are eligible for PhilHealth coverage through the Informal Economy program, provided they hold an Alien Certificate of Registration (ACR) I-Card. PhilHealth covers basic hospitalization and outpatient services at accredited facilities, though certain benefits — including overseas confinement — are excluded. Most foreign residents supplement PhilHealth with private international health insurance for comprehensive coverage.

At age 60 with 120 qualifying contributions, PhilHealth members become lifetime members. This makes the SRRV an attractive option for retirees planning to spend their later years in the Philippines.

Popular Locations for Foreign Residents

The most popular areas for foreign investors and retirees include Metro Manila (particularly the Makati and Bonifacio Global City business districts), Cebu for its combination of urban amenities and coastal living, Clark for its growing aerotropolis development, and Davao for those seeking a more affordable option in Mindanao. English is widely spoken throughout the Philippines, which significantly reduces the language barrier compared to many other Southeast Asian destinations.

International Compliance and Considerations

The Philippines is FATF-compliant and participates in the Common Reporting Standard (CRS) for automatic exchange of financial information. The country is also a member of ASEAN, providing economic integration benefits across the Southeast Asian bloc. The Philippines is a member of the Apostille Convention, which simplifies document authentication for international use.

For investors evaluating the Philippines alongside other jurisdictions, consider how its programs compare with options like تأشيرات البدو الرقمية or برامج الإقامة الخاصة that may offer different combinations of tax benefits, investment requirements, and work rights.

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