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Travel Tax Primer

Philippine Tourism Authority
Department of Tourism Building
TM Kalaw St., Ermita, Manila

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

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

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

UN passport or 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. For dependents of employees of other UN agencies, a certification and proof from the organization/agency is required.

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.

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

Filipino Overseas Contract Workers

If hired through POEA, Overseas Employment Certificate (OEC) from POEA
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

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.

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

Certification from the Department of Foreign Affairs to this effect

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

Certified true copy of travel authority or travel order from Secretary concerned to this effect (Malacanang approval of travel needed for two or more employees and for those with rank of Asst. Secretary and above)

Grantees of foreign government-funded trips

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

Students with approved scholarships by appropriate government agency

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)

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

Certification from the Board of Investments

Those authorized by the President of the Republic of the Philippines

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

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

Family members of former Filipinos accompanying the latter

Foreign passport of former Filipino or other evidence of former Philippine Citizenship
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

In case where original passport cannot be presented, original Birth Certificate and photocopy of ID page of passport.
Filipino journalists on journalistic assignment

Certification from the Office of the Press Secretary and
Certification/Accreditation from the journalist's editor or station manager
Those authorized by the President of the Republic of the Philippines

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)

Passport
POEA Overseas Employment Certificate (OEC) / balikmanggagawa form
Marriage contract
Legitimate unmarried children of OCW below 21 years old

Passport
OEC / balikmanggagawa form
Birth certificate

 

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