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🇵🇭  Retiring in Philippines from the UK

What British citizens need to know: the visa, how your pensions are taxed, what to do before you leave and every year after.

By the retireacross editorial team · Last reviewed

Visa for British citizens

You can visit Philippines without a visa for 30 days (30 days, extendable in the Philippines): enough for a trial stay before you apply. To live there you need a residence route:

  • SRRV Classic, with a pension (50+): income from 800 USD a month and savings from 15,000 USD, from age 50. Official page
  • SRRV Classic, without a pension (50+): savings from 30,000 USD, from age 50. Official page
  • SRRV Classic, with a pension (40 to 49): income from 800 USD a month and savings from 25,000 USD, from age 40. Official page
  • SRRV Classic, without a pension (40 to 49): savings from 50,000 USD, from age 40. Official page

Check your figures in the visa checker

Sources: Philippine Retirement Authority: SRRV options and requirements (checked 2026-10-22) · UK travel advice: Philippines, entry requirements (checked 2026-10-22) · Government of Canada: Philippines entry requirements (checked 2026-10-25)

How your pensions are taxed

Your UK workplace and private pensions are taxed only in the Philippines under the treaty (Article 17), and the Philippines does not tax foreigners' foreign income; most UK government pensions stay taxed in the UK. Your UK State Pension keeps rising each year there (social security agreement). UK government-service pensions (civil service, armed forces, police, teachers, local government; NHS pensions are usually treated the same) generally stay taxable only in the UK, unless you are also a national of your new country.

  • The 1976 treaty has no other income article, so the UK keeps its right to tax (usually covered by the Personal Allowance); the Philippines does not tax foreigners' foreign income.
  • Taxable only in the Philippines (Article 17), which does not tax them for foreigners. Most UK government pensions (such as civil service pensions) are taxed only in the UK.

Sources: GOV.UK: Philippines tax treaties (checked 2026-10-22) · GOV.UK: countries where the State Pension is increased each year (checked 2026-10-22) · GOV.UK: tax on your UK income if you live abroad (State Pension, Personal Allowance, government pensions) (checked 2026-10-22) · HMRC International Manual INTM343190: pensions and annuities (State Pension under tax treaties) (checked 2026-10-22)

United Kingdom: Tell HMRC you are leaving (form P85). Your UK pensions may be taxed by the UK, your new country or both, depending on the tax treaty: you pay only once where there is one. UK government-service pensions (civil service, armed forces, police, teachers and local government; NHS pensions are usually treated the same) generally stay taxable only in the UK under the treaties, unless you are also a national of your new country. Official page

Philippines's own rules: Resident and non-resident foreigners are taxed only on income from Philippine sources, so foreign pensions and investment income are not taxed; SRRV holders are also exempt from tax on pensions and annuities. The Philippines has a 6% estate tax; there is no wealth tax.

Before you leave the UK

  1. Check your National Insurance record (UK): Get your State Pension forecast and check for gaps. From 6 April 2026 you cannot pay voluntary Class 2 contributions for time abroad; you can pay Class 3 for time abroad only if you lived in the UK for 10 years in a row or have 10 qualifying years. Filling gaps can still raise a pension you will draw for decades. Official page (before State Pension or Social Security age)
  2. Tell HMRC you are leaving the UK (form P85): If you are leaving to live abroad permanently, tell HM Revenue and Customs: with form P85, or in the residence section (SA109) of your Self Assessment return if you file one. It lets HMRC refund tax, tax your UK pensions correctly and tell you if you may pay tax in two countries. Official page
  3. Set up your State Pension abroad: If you already get the State Pension, give the International Pension Centre your new address and bank (paid every 4 or 13 weeks, into a UK or a local account). If not, claim through them within 4 months of your State Pension age. Check whether your new country keeps it rising each year. Official page (from age band 65-74)
  4. Rent from a UK property: the Non-Resident Landlord Scheme: UK rent stays taxable in the UK when you live abroad. Under the Non-Resident Landlord Scheme your letting agent (or tenant, above £100 a week) deducts basic-rate tax (20%) from the net rent, unless HMRC has confirmed in writing that you can receive it gross: contact HMRC about the scheme before you go, and declare the rent in your UK return. Official page

Every year, from abroad

  • Return the UK State Pension life certificate (when it arrives): The Department for Work and Pensions sends a life certificate from time to time to pensioners living abroad. Have it signed by a professional witness and post it back within 16 weeks, or payments may stop.

More for British citizens

Rules and figures change and we can make mistakes: confirm with the official source or a licensed advisor before acting.