US-Philippines Dual Citizenship: Eligibility, Benefits, and Taxes

Dual citizenship between the USA and the Philippines is legal in both countries, and if you were a natural-born Filipino who later naturalized as an American, you can reacquire your Philippine citizenship by taking an Oath of Allegiance at a Philippine Embassy or Consulate without surrendering your US passport. The mechanism is the Philippines’ Citizenship Retention and Re-acquisition Act of 2003, Republic Act No. 9225.¹ US law does not prohibit holding a second nationality, and the State Department recognizes dual nationality as “a status long recognized in the law,” though it “does not encourage it as a matter of policy because of the problems it may cause.”²

Does the Philippine Oath Put Your US Citizenship at Risk?

This is the worry that keeps most people from applying. Federal law does list taking “an oath or making an affirmation or other formal declaration of allegiance to a foreign state” as a potentially expatriating act.³ Read on, though: the same statute requires the act be performed “with the intention of relinquishing United States nationality.” If you take the Philippine oath while planning to remain American, you have not met that intent requirement.

Since 1990, the State Department has applied a policy presumption that US citizens who take a foreign oath of allegiance do not intend to relinquish their American citizenship. The Philippine oath itself contains no language renouncing US citizenship, and thousands of Filipino-Americans have completed the process without losing theirs. One exception matters: if you hold or are applying for a federal security clearance, read the clearance section below before you book an appointment.

Who Qualifies

You must have been a natural-born citizen of the Philippines. Under the Philippine Constitution, that means someone “who is a citizen of the Philippines from birth without having to perform any act to acquire or perfect their Philippine citizenship,”⁴ which typically covers people born in the Philippines and those born abroad to at least one Filipino parent. You must be at least 18 and able to appear in person at a Philippine diplomatic post. You do not have to live in the United States to apply; any Philippine Embassy or Consulate worldwide can process the petition.

Including Your Children

Unmarried children under 18, biological or adopted, can be included in your application as derivative beneficiaries. They do not need a separate appearance; you list them in your petition and pay an added fee.¹ Children 18 or older cannot ride on your application. If at least one parent was still a Filipino citizen when the child was born, the child qualifies as natural-born Filipino and can file their own application as a principal applicant.⁵

How to Apply

The application is in-person only. Book an appointment through the website of the Philippine Embassy or Consulate nearest you. Popular posts like Los Angeles and New York fill quickly, so plan ahead.

Start gathering documents early, because ordering paperwork from the Philippines can take weeks:

PSA Birth Certificate on security paper, plus one photocopy. Local civil registry copies are not accepted. If you need a replacement, order through the PSA’s official portal at psahelpline.ph.
Original US Naturalization Certificate from USCIS, plus one photocopy. Request a replacement from USCIS if yours is missing.
Valid US passport, original plus a photocopy of the data page.
Two identical 2″ × 2″ color passport photos with a white background, taken within the last six months.
Original PSA-issued marriage certificate or Report of Marriage if you are using a married name, plus one photocopy.
Completed application form from the consulate’s website. Fill it out beforehand but sign it in front of the consular officer.

For derivative children, add the child’s PSA birth certificate or Report of Birth, plus a photocopy of the child’s US passport.⁵

At your appointment you submit documents, complete a brief interview, and then join a group oath-taking ceremony, usually held in the afternoon. Approved applicants receive an Identification Certificate the same day.⁶ Keep the IC secure. You will use it for travel, passport applications, and property transactions in the Philippines.

Fees at the Philippine Embassy in Washington, DC are $50 for the principal applicant and $25 for each derivative minor child.⁷ Other consulates charge similar amounts and accept different payment methods, so confirm with your specific post.

Which Passport to Show at the Border

US law requires you to use your US passport when entering and leaving the United States. That rule is absolute; even if you also carry a Philippine passport, you present the American one at US borders.²

Entering the Philippines is more flexible. You can use a Philippine passport, or you can use your US passport if you show your Identification Certificate to the immigration officer at the port of entry. With the IC, you are admitted as a Filipino citizen for an indefinite stay. Without it, you are treated as a foreign national subject to normal tourist visa limits. Many dual citizens eventually apply for a Philippine passport to simplify travel, which requires a separate consular appointment.

What You Gain as a Dual Citizen

Reacquiring Philippine citizenship restores your status as a natural-born Filipino, and with it the economic and political rights foreign nationals cannot access.

You can own residential or commercial land in the Philippines in your own name, free of the restrictions that apply to foreign nationals.⁸
You can vote in Philippine national elections, including for president, vice president, senators, and party-list representatives. Overseas dual citizens vote through the Overseas Absentee Voting system, and you must register for it separately.⁹
You can practice a licensed profession in the Philippines, but you must first get the appropriate local license. Most professions go through the Professional Regulation Commission; lawyers go through the Philippine Supreme Court. A US license does not transfer automatically, and you may need to sit for a Philippine exam.⁸
You can own and operate a business without the foreign-equity caps that apply to non-citizens in restricted industries.

Two Situations Where Dual Status Creates Problems

Running for Elective Office in the Philippines

If you plan to run for elective office in the Philippines, dual status is not enough. At the time you file your certificate of candidacy, you must make “a personal and sworn renunciation of any and all foreign citizenship before any public officer authorized to administer an oath.”¹⁰ That means formally giving up your US citizenship. If you later lose or leave office, getting your American citizenship back would require going through US naturalization from the beginning. Anyone considering a Philippine political career should consult immigration counsel in both countries first.

US Federal Security Clearances

Dual citizenship is not automatically disqualifying for a federal security clearance. Under Security Executive Agent Directive 4, “by itself, the fact that a U.S. citizen is also a citizen of another country is not disqualifying without an objective showing of such conflict or attempt at concealment.”¹¹ Conditions that can raise concern include holding a foreign passport without reporting it, using foreign citizenship to protect financial interests abroad, or serving in a foreign government. Practically, dual status makes the clearance process more complex and can trigger extra scrutiny. If your career depends on a clearance, weigh that risk before you apply for reacquisition.

US Taxes and Foreign Account Reporting

Reacquiring Philippine citizenship does nothing to reduce your US tax obligations. As a US citizen you owe federal tax on your worldwide income regardless of where you live or earn it.¹² You file a US return every year. The foreign earned income exclusion can shelter a portion of foreign wages, and a foreign tax credit offsets Philippine income tax you have already paid. A bilateral tax treaty between the two countries backs those credits and prevents the same income from being taxed twice.¹³

FBAR and FATCA

Opening bank or investment accounts in the Philippines triggers separate US reporting duties with harsh penalties for missing them. If your combined foreign financial accounts exceed $10,000 at any point in the year, you must file a Report of Foreign Bank and Financial Accounts (FBAR), FinCEN Form 114, by April 15 of the following year with an automatic extension to October 15. It is filed electronically through FinCEN’s BSA E-Filing system, not with your tax return.¹⁴

You may also owe IRS Form 8938 under the Foreign Account Tax Compliance Act. The thresholds are higher: for single filers living in the US, foreign assets exceeding $50,000 on the last day of the year or $75,000 at any point during the year. For joint filers, those figures double to $100,000 and $150,000.¹⁵ FBAR and Form 8938 are not interchangeable. If you cross both thresholds, you file both. Penalties for failure to report can reach tens of thousands of dollars per account per year. If you plan to buy Philippine property or hold real assets there, work with a tax professional who handles international filings before you open the first account.

1
Philippine Senate. Republic Act No. 9225 – Citizenship Retention and Re-acquisition Act of 2003
2
Department of State. 7 FAM 080 Dual Nationality
3
Office of the Law Revision Counsel. 8 USC 1481 – Loss of Nationality by Native-Born or Naturalized Citizen
4
Supreme Court E-Library. Article IV – Citizenship
5
Embassy of the Republic of the Philippines. Dual Citizenship Application
6
Philippine Consulate General. Dual Citizenship (RA 9225)
7
Embassy of the Republic of the Philippines. Schedule of Fees
8
Commission on Filipinos Overseas. Primer on Philippine Dual Citizenship Act (Republic Act No. 9225) 2018 Edition
9
Embassy of the Republic of the Philippines. Overseas Voting
10
Lawphil. Republic Act 9225
11
Director of National Intelligence. Security Executive Agent Directive 4 Adjudicative Guidelines
12
Internal Revenue Service. Frequently Asked Questions About International Individual Tax Matters
13
Internal Revenue Service. Income Tax Convention With the Republic of the Philippines
14
Internal Revenue Service. Report of Foreign Bank and Financial Accounts (FBAR)
15
Internal Revenue Service. Summary of FATCA Reporting for U.S. Taxpayers