The Philippine tree squirrel is a medium-sized squirrel endemic to the Philippines. It uses forests and can occur near farms, where it may eat crop seeds and fruits.
Dark-brown dorsal hairs have pale-brown tips, while the underside is gray or pale brown. The coat varies geographically.
It uses primary and secondary lowland or montane forest up to about 2,100 m and can occur near farmland. Crop seeds and fruits are among its foods in some places.
An extinction-risk assessment has not been added yet.