RESOURCES

Taxation of Public-Private Partnerships (Philippines)

Get clear, updated guidance on how public-private partnerships are taxed in the Philippines. This 2025 guide equips PPP proponents, joint ventures, consortia, and related parties with the knowledge to manage tax obligations, reduce risks, and stay fully compliant with Philippine tax laws.

Download guide here

What's Inside?

The current income tax rate for PPPs and how it applies

Key differences between PPPs and other projects and entities for tax purposes

How joint ventures compare and when they qualify for special treatment

Tax incentives and exemptions for PPP projects

Get trusted tax guidance for your PPPs in the Philippines

Launch a new venture or manage an existing PPP project with confidence. Navigate through complex tax rules, minimize compliance risks, and unlock available incentives under Philippine law. Let’s talk.

Get in touch with us Download report

Frequently Asked Questions

This section addresses common concerns raised by businesses, legal teams, and finance professionals looking for clarity on complex issues. If you’re seeking practical answers or a better understanding of key concepts, you’ll find helpful insights here.

How are PPP project companies taxed in the Philippines?

Most PPP project companies are taxed like corporations — meaning they must file their own returns and pay income tax at the standard corporate rate. However, certain PPP project companies may be treated differently based on their structure and purpose.

What is the income tax rate for a PPP project company?

This depends on the taxpayer type of the PPP project company. Generally, it is subject to the regular corporate income tax rate, but nuances exist for the unique structure of the project company, JV, or consortium, and if foreign corporations are involved.

How can Geronimo Law help PPP project companies with their taxation?

Geronimo Law provides strategic legal counsel to PPP project companies, joint ventures and consortia engaged in infrastructure, development, and cross-border projects in the Philippines. We help clients determine their correct tax classification, understand corporate income tax obligations, navigate withholding tax rules, and assess eligibility for incentives under laws like the CREATE Act and PPP Code. Whether you’re structuring a new partnership or managing an existing one, we offer tailored tax solutions aligned with Philippine regulations.

Geronimo Law is a full-service firm.