Travel Tax Primer
 

What is Travel
   Tax?
What are the
   Travel Tax rates?
Who can avail of a
   Travel Tax exemption /
   reduced rate? and
   What are the documents
   required?
How do you avail of a
   Travel Tax exemption /
   reduced rate?
How do you pay the full
   Travel Tax?
Regional Travel Tax
   Offices
 
Travel Tax Advisory
  Foreign Issued Tickets (pdf 92K)
  Processing Fees (pdf 88K)
 
Download the PDF file:
Travel Tax Refund Application Form. (PDF 6K)
 
 
 
What is Travel Tax?

The travel tax is a levy imposed by the Philippine government on the following individuals who are leaving the country irrespective of the place where the air ticket is issued and the form or place of payment, as provided for by Presidential Decree (PD) 1183, as amended:

A. Citizens of the Philippines;
B. Permanent resident aliens whose immigration status maybe any of the following:
Sec. 13 Quota or Preference Immigrant Visa
Sec. 13 A Visa issued to an Alien Spouse of Philippine Citizen
Sec. 13 B Child born outside the Philippines by a 13A Mother
Sec. 13 C Child born in the Philippines by a 13A Mother
Sec. 13 D Loss of Citizenship by a Filipino Woman by her Marriage to an Alien
Sec. 13 E Returning Resident
Sec. 13 G Former Natural-born Citizen of the Philippines who was Naturalized by a Foreign Country
TRV Temporary Residence Visa
RA 7919 Alien Social Integration Act of 1995
RC /RFC Recognition as Filipino Citizen
RA 7837 Permanent Resident
 
C. Non-resident aliens who have stayed in the Philippines for more than one(1) year.

Note:  Non-immigrant aliens who have not stayed in the Philippines for more than a year are not covered by the travel tax. However, PTA F356 need to be prepared by the ticketing officer for passengers with the following immigration status except for FGO & their dependents (Sec. 9E) who have stayed for more than a year, they have to secure Travel Tax Exemption Certificate.
 
EO 408 / E0 Tourist without visa
   - EO 21 Stay valid for 21 days
   - 11 Days Stay valid for 11 days
   - 7 Days Stay valid for 7 days
BB Balikbayan
Sec. 9A Temporary Visitor coming for business or for pleasure or for reasons of health
Sec. 9B Transit Passengers
Sec. 9C Foreign Seamen
Sec. 9D Treaty Trader / Investor
Sec. 9E Foreign Government Officials
Sec. 9F Foreign Students
Sec. 9G Pre-arranged Employee
47 A2/PEZA Special Non-immigrant Visa
47B Refugees
PD 1034 Executives of Multinational Companies
EO 63 / EO 226 / RA 8756 Omnibus Investment Act of 1987
   - SIRV    - Special Investor Resident Visa
RA 7227 Bases Conversion and Development Act of 1992
   - SSIV    - Subic Special Investor's Visa
   - SSRV    - Subic Special Retiree Visa
   - SSRV    - Subic Special Retiree Visa
   - SSWV    - Subic Special Working Visa
   - SCWV    - Special Clark Working Visa
EO 1037 / SRRV Special Resident Retiree Visa
EO 191 Granting No-Visa Entry for Initial Stay of 7 Days for Chinese Nationals who are holders of Macao - Portuguese Passport
LOI 911 / LOI Granting No-Visa Entry for Initial Stay of 7 Days for holders of HK-British-HK-SAR Passport
 

As mandated by the law, the taxes are divided among the Philippine Tourism Authority (PTA), the National Parks Development Committee (NPDC), the National Commission for Culture and the Arts (NCCA), Commission for Higher Education (CHED), and the General Fund of the National Government for use in government programs.
 
What are the Travel Tax rates?
  First Class
Passage		 Economy Class
Passage
Full rate
PHP 2700
PHP 1620
Standard reduced
rate
PHP 1350
PHP 810
Privileged reduced
rate for Overseas Contract Workers'
(OCWs) dependents
PHP 400
PHP 300
 
Who can avail of a Travel Tax exemption/
reduced rate and
What are the documents required?
(Presentation of passport required in all cases.)

A. Section 2 of PD 1183, as amended, provides that the following are exempted from the payment of the travel tax:

Foreign diplomatic representatives

  1. Certification from the Office of Protocol, Department of Foreign Affairs or Embassy/Consulate

Employees of the United Nations (UN) Organization or its agencies

  1. UN passport or
  2. Certification of employment from the UN office or its agency

Note: Dependents are also exempted if travel is paid for and certified by the UN.

United States (US) Military Personnel including dependents and other US nationals with fares paid for by the US Government or on US Government-owned/chartered transport facilities.

  1. Government Transport Request (GTR) or certification from the US Embassy.

Filipino Overseas Contract Workers

  1. If hired through POEA, Overseas Employment Certificate (OEC) from POEA
  2. If directly hired abroad, a Certificate of Employment issued by the Philippine Embassy/Consulate in the place of hire or an employment contract authenticated by the Philippine Embassy/Consulate

International carrier crew

  1. Certification from the Bureau of Air Transportation that crew member is joining his aircraft, indicating name of crew member, position and location of aircraft

Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year.

  1. Copies of the ID pages of passport and stamp of last arrival in RP

  2. Proof of permanent residence in foreign country (e.g. US Green Card, Canadian form 1000, etc.)

Philippine Foreign Service personnel assigned abroad and their dependents

  1. Certification from the Department of Foreign Affairs to this effect

Philippine government (excluding government-owned and controlled corporations) employees on official travel

  1. Certified true copy of approved travel authority or travel order from Secretary concerned to this effect

Grantees of foreign government-funded trips

  1. Proof that travel is provided/funded by a foreign government.

Students with approved scholarships by appropriate government agency

  1. Certification from concerned Philippine government agency

Note: "Student" is defined as a person attending formal classes in an educational institution for the purpose of taking up a course leading to a diploma the duration of which is not less than one year.

Infants (2 years & below)

  1. In case where original passport cannot be presented, original Birth Certificate and photocopy of ID page of passport.

Personnel (and their dependents) of Philippine offices of multinational companies not engaged in business in the Philippines

  1. Certification from the Board of Investments

Those authorized by the President of the Republic of the Philippines

  1. Written authorization from the Office of the President which explicitly entitles the passenger to an exemption

B. RA 6768 provides for the exemption of the following from payment of the travel tax:

Balikbayans whose stay in the Philippines is less than one (1) year

  1. ID pages of passport and stamp of last departure from and arrival in the Philippines (duration of which is at least one year)
  2. Ticket used in traveling to the Philippines

Family members of former Filipinos accompanying the latter

  1. Foreign passport of former Filipino or other evidence of former Philippine Citizenship
  2. Birth certificate or adoption papers of children and/or marriage contract of accompanying spouse

Note: Exemption under RA 6768 is available only if the individual does not fall under any of the exempted categories provided under Sec. 2 of P. D. 1183, as amended.

C. Section 2-A of PD 1183, as amended, states that the following are entitled to a standard reduced travel tax rate:

Minors from 2 to 12 years

  1. In case where original passport cannot be presented, original Birth Certificate and photocopy of ID page of passport.

Filipino journalists on journalistic assignment

  1. Certification from the Office of the Press Secretary and
  2. Certification/Accreditation from the journalist's editor or station manager

Those authorized by the President of the Republic of the Philippines

  1. Written authority from the Office of the President which explicitly entitles the passenger to a reduced rate

D. Section 2-B of PD 1183, as amended, states that the following are entitled to a privileged reduced travel tax rate:

Legitimate spouse of overseas contract worker (OCW)

  1. Passport
  2. POEA Overseas Employment Certificate (OEC) / e-receipt / authenticated copy of balikmanggagawa form of OCW
  3. Marriage contract

Legitimate unmarried children of OCW below 21 years old

  1. Passport
  2. OEC / e-receipt / authenticated copy of balikmanggagawa form of OCW
  3. Birth certificate

Note: Additional requirement if OEC is more than a year.

  1. Certificate of work from employer that the worker is employed prior to issuance of OEC to present; or
  2. Photocopy of Employment Contract where commencement date is prior to issuance of OEC and the contract duration is still enforced between the parties.