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    Date: 2023-02-28 10:02:55.156578

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Double Taxation and US-Philippine Tax Treaty on Filipinos winning US lotteries

Requested from BIR by P. Pichler at 10:02 AM on Feb 28, 2023.
Purpose: Research
Date of Coverage: 02/28/2023 - 02/28/2023
Tracking no: #BIR-690111061860

Pichler 10:02 AM, Feb 28, 2023 

Hi!

"A lotto winnings derived from outside the Philippines are subject to income tax on the part of the Filipino citizen regardless of whether or not he brings it to the Philippines. The winnings however are subject to regular income tax rate which ranges from 0% to 35% depending on the amount of winnings."

Coming from this, a Filipino winning on a US lottery has to pay US federal and state taxes + PH taxes. Is this a case of double taxation? Are there tax exemptions or preferential tax rates under a US-PH tax treaty? How does it work? Can a Filipino avail of these benefits?


February 28, 2023

Dear Mr. Pichler:

Greetings!

Thank you for your request dated Feb 28, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Double Taxation and US-Philippine Tax Treaty on Filipinos winning US lotteries.

Response to your request

To address fully your question on double taxation on lottery winnings, kindly email and make your representation to the BIR-International Tax Affairs Division at itad@bir.gov.ph or you may call them at (02) 8927-0022.

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

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