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Publication Detail
TRJ 2009 Vol XXI No 2-b: Taxation of Overseas Filipino Workers (OFWs), March – April 2009

The study presents the tax treatment of OFWs, that is the taxes and fees/charges that they are exempt from and subject to. It also discusses the incentives and privileges of OFWs. OFWs are temporary contract workers, or those whose contracts are processed by the Philippine Overseas Employment Administration (POEA) for overseas work for a specified number of years. The tax treatment of OFWs is similar to that of resident citizens. The only major difference is the former’s exemption from income tax on their incomes earned outside of the Philippines. The incentives and privileges are only simple means to compensate for the pain that they endure for the blood and sweat of hard work and consequences of being away from their families. Their burdens should therefore be kept light in view of their significant contribution not only to beefing up the economy but also to the assistance that they extend to the underprivileged groups and individuals in the country.

National Tax Research Center
Authors Keywords
National Tax Research Center; taxation; Philippines; Overseas Filipino Workers (OFWs); tax;
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Published in 2009 and available in the NTRC library or Downloaded 203 times since November 25, 2011
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