If you are a Philippine citizen or a resident foreigner, you are subject to a final withholding tax of 10% on the gross amount of dividends received.

If you are a non-resident foreigner engaged in trade or business in the Philippines, you are subject to a final withholding tax of 20% on the gross amount of dividends received.

If you are a non-resident foreigner not engaged in trade or business in the Philippines, you are subject to a final withholding tax of 25% on the gross amount of dividends received.