The Philippines is the #1 country on Upwork globally. Filipino freelancers, Amazon KDP authors, YouTube creators, and BPO workers earning US-source income — the US-Philippines treaty reduces IRS royalty withholding from 30% to 15%. Get your ITIN for $99.
Apply Now — Only $99 →The United States and the Philippines signed a comprehensive income tax convention in 1976, with protocol amendments in 1979. Despite its age, the treaty remains in force and reduces the default 30% IRS withholding for eligible Filipino residents.
| Income Type | Default US Rate | Treaty Rate (Filipinos) | Saving on $10,000 |
|---|---|---|---|
| Royalties (KDP, YouTube, patents, software) | 30% | 15% | Save $1,500 |
| Interest | 30% | 15% | Save $1,500 |
| Dividends (portfolio) | 30% | 25% | Save $500 |
| Dividends (corporate ≥10% stake) | 30% | 20% | Save $1,000 |
| Service income (Upwork, Fiverr from Philippines) | Backup withholding risk | 0% | Stop all withholding |
| FIRPTA (US property sale) | 15% at closing | File 1040-NR → recover overpaid | Recover thousands |
The Philippines holds a special distinction: it is consistently ranked the #1 country on Upwork by number of freelancers and earnings. Filipino virtual assistants, customer service agents, developers, and designers earn billions of dollars from US clients every year. Without proper tax documentation, a significant portion of that income is lost to unnecessary withholding.
How to submit W-8BEN on Upwork: Settings → Tax Information → Non-US Tax Information → complete W-8BEN → enter ITIN in TIN field → submit. Backup withholding stops once approved.
How to submit on Fiverr: Account → Settings → Tax Information → W-8BEN → enter ITIN → submit.
Filipino KDP authors writing English-language content for Amazon.com and YouTubers earning AdSense from US viewers both benefit from the 15% treaty rate on royalties.
For YouTube: AdSense → Payments → Manage settings → US tax info → W-8BEN → enter ITIN → select Philippines as treaty country → claim 15% on royalties.
Complete the application from Manila, Cebu, Davao — anywhere in the Philippines. Takes 3 minutes.
Upload via our secure portal. Supporting document: Upwork earnings summary, Fiverr payment history, Amazon 1042-S, or US LLC documents.
Our IRS Certified Acceptance Agent verifies your Philippine passport remotely via video call. No mailing of original documents required.
We prepare and submit your complete W-7 package — including the correct reason code and treaty documentation for Filipino applicants.
IRS mails ITIN to your Philippine address. Then immediately submit W-8BEN to Upwork, Fiverr, Amazon, and all US payers.
Stop the 24% backup withholding on Upwork, Fiverr, and KDP royalties. Get compliant for $99.
Apply for ITIN — $99 →Applied through ITIN Plus: no original passport mailing. CAA certification done via video call — your passport stays in the Philippines.
| Provider | Price | IRS CAA? | Passport Mailing? |
|---|---|---|---|
| ITIN Plus | $99 — Lowest Price | ✅ Yes | ❌ No |
| ITINSERVICES.com | $160 (+61%) | ✅ Yes | ❌ No |
| ein-itin.com | $245 (+148%) | ❌ Outsourced | ❌ No |
| TheITIN.com | $348 (+252%) | ✅ Yes | ❌ No |
Yes. The United States and Philippines have a bilateral income tax treaty (1976, amended 1979). It reduces royalty withholding to 15% (from 30%), interest to 15%, and dividends to 20–25%. Filipino freelancers and creators must submit Form W-8BEN with their ITIN to each US payer to claim treaty rates.
Upwork applies 24% backup withholding when you have not submitted Form W-8BEN with a valid ITIN. Go to Upwork Settings → Tax Information → Non-US Tax Information → submit W-8BEN with your ITIN. Once approved, backup withholding stops on service income (work performed from the Philippines).
Generally no. Virtual assistant work, web development, writing, and other services performed from the Philippines for US clients is foreign-source service income — not subject to US income tax. Submitting W-8BEN with ITIN certifies this and stops backup withholding on Upwork and Fiverr.
15% under the US-Philippines treaty. Without ITIN, Amazon withholds 30%. A Filipino KDP author earning $12,000/year saves $1,800 annually with an ITIN + W-8BEN.
7–11 weeks through ITIN Plus. No Philippine passport mailing to the USA — we certify via video call. Your original passport stays in the Philippines throughout.
ITIN Plus charges $99 — the lowest available price for a full IRS Certified Acceptance Agent service. This includes CAA certification, Form W-7 preparation, and IRS submission. No hidden fees.
The #1 Upwork country deserves the best ITIN service. Stop the withholding today.
Start Your ITIN Application — $99 →