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What is the interest withholding rate between France and Philippines?

Under the France-Philippines tax treaty, the withholding rate on interest is 15%. Certain types of interest (such as government bonds) may qualify for additional exemptions under specific treaty articles. This 15% rate compares to a median of 0% across France's 49 active treaty partners, and 10% across Philippines's 28 active partners.

Network Comparison

France

Rank 49 of 49 active treaties (lowest rate = #1)

Lower rates with: Turkey (10%), Belgium (15%), Egypt (15%)

Philippines

Rank 19 of 28 active treaties (lowest rate = #1)

Lower rates with: Australia (15%), Brazil (15%), Canada (15%)

Higher rates with: United Kingdom (15%), Indonesia (15%), India (15%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

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