Last updated 2026-06-27Source: bir-cdn.bir.gov.ph
BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends)
BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) is the Philippines declaration filed with your broker or payer before tax is withheld, to secure your treaty rate instead of the higher domestic default. It is filed via the Philippine Bureau of Internal Revenue, International Tax Affairs Division, issued by the Bureau of Internal Revenue (BIR). The deadline is 2 years from the withholding-tax remittance date. You will need a certificate of tax residence and your income details.
What is BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends)?
BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) is filed with your Philippines payer before tax is withheld, to secure the treaty rate. Primary Philippines filing-package download. The ZIP contains BIR Form 0901-D and BIR Form 1913. Individual dividend claimants only. Signatures, notarization, residence evidence, withholding evidence, and the supporting-document package remain manual.
How to file BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends)
- 1
Confirm your eligibility
File BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) before your Philippines broker or payer deducts tax, to secure your treaty rate instead of the higher domestic default.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your expected income details for the streams you are declaring.
- 3
Complete BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends)
Fill in the declaration with your expected income and treaty-rate figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before payment
File via the Philippine Bureau of Internal Revenue, International Tax Affairs Division. Deadline: 2 years from the withholding-tax remittance date.
Frequently asked questions
Is BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) an official form I can file directly?
Use this as your reference when completing the e-filing portal or handing the details to your broker/payer via the Philippine Bureau of Internal Revenue, International Tax Affairs Division — it is not a standalone signable PDF you submit as-is.
What is the deadline for BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends)?
2 years from the withholding-tax remittance date. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Bureau of Internal Revenue (BIR) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends)?
Primary Philippines filing-package download. The ZIP contains BIR Form 0901-D and BIR Form 1913. Individual dividend claimants only. Signatures, notarization, residence evidence, withholding evidence, and the supporting-document package remain manual.
Sources for this page
- Treaty rate — Bilateral tax treatybir-cdn.bir.gov.phas of 2026-08-26
- Treaty rate — Bilateral tax treatybir-cdn.bir.gov.phas of 2026-08-30
- Treaty rate — Bilateral tax treatywww.bir.gov.phas of 2026-08-26
- Treaty rate — Bilateral tax treatyporezna-uprava.gov.hras of 2026-08-26
- Filing deadline — bir cdn.bir.gov.phbir-cdn.bir.gov.phas of 2026-08-30
Generate BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) pre-filled
Tax Reclaim fills BIR Form 0901-D — Application for Treaty Purposes (Relief from Philippine Income Tax on Dividends) with your dividend data so you can file it in minutes.
Start your claim — it's freeEstimate the amount before filing with the withholding-tax calculator.