1. The Condominium Act of the Philippines (Republic Act No. 4726)
Foreign nationals, non-citizens, and overseas corporations may hold 100% freehold titles (Condominium Certificate of Title or CCT) in their personal names, provided that foreign ownership in the condominium project does not exceed 40% of the total unit count. The owner enjoys full rights of mortgage, sale, and inheritance without restriction.
2. Long-Term Land Leaseholds (Investor's Lease Act RA 7652)
Under Philippine law, foreign nationals cannot hold direct freehold titles to agricultural or residential land. However, foreign investors can enter into registered, government-backed 50-year long-term leases with an automatic contractual option for a 25-year extension (75 years total). The leasehold can be mortgaged, subleased, or inherited.
3. Special Investor's Resident Visa (SIRV)
Any foreign national investing a minimum of \$75,000 USD in approved Philippine securities or corporate ventures (including tourism projects and luxury property holdings) is entitled to indefinite residency in the Philippines through the Board of Investments (BOI) and Bureau of Immigration.
4. Tax Advantages for High-Net-Worth Residents
The Philippines operates on a territorial and resident-friendly taxation model: foreign-sourced income earned by resident foreign nationals (such as dividends, offshore capital gains, and remote salaries) is subject to 0% Philippine income tax.
