Platin Outsourcing – Tax Updates: Foreign Income & Export Deductions

Presidential Decision No. 11257 introduces favorable tax changes effective January 1, 2026.

• The minimum shareholding requirement for foreign dividend and participation exemptions is reduced to 20%.
• The corporate foreign participation exemption rate is increased to 80%.
• The deduction rate for service export income is now 100%.

For complete details, please see the attached Platin Circular 2026.05.01.pdf.