travel tax exemption
The travel tax is a levy imposed by the Philippine government on 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.
The following individuals are REQUIRED by the Philippine government to pay the Travel Tax every time they leave 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:
- Filipino citizens
- Permanent resident aliens whose immigration status maybe one 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
The following Filipino citizens are EXEMPTED from the payment of travel tax pursuant to Sec. 2 of PD 1183, as amended:
- Overseas Filipino workers
- Filipino permanent residents abroad whose stay in the Philippines is less than one year
- Infants (2 years and below)
- Other individuals qualified to avail of exemption. Please see complete list below, including the requirements to avail of the exemption.
| Exempt Passengers | Requirements (Original Copies) |
|---|---|
| Foreign Diplomatic and Consular Officials and Members of their Staff | Certification from the Office of Protocol, Department of Foreign Affairs or their respective Embassy / Consulate |
| Officials, Consultants, Experts, and Employees of the United Nations (UN) Organization and its agencies | UN Passport or Certification of Employment from the UN office or its agency NOTE: Dependents are also exempted if fare 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 or chartered transport facilities | Government Transport Request (GTR) for a plane ticket or certification from the US Embassy that the fare is paid from the US Government funds |
| Overseas Filipino Workers | If hired through POEA, the Overseas Employment Certificate serves as the Exemption Certificate If directly hired abroad, a Certificate of Employment issued by the Philippine Embassy / Consulate in the place of work or an Employment Contract authenticated by the Philippine Embassy / Consulate NOTE: The OEC is valid as Exemption Certificate if used in going to the OFW’s worksite |
| Crewmembers of airplanes plying international routes | Certification from the Civil Aeronautics Board that the crewmember is joining his aircraft, indicating the crewmember’s name, position, and location of aircraft |
| Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year | Copies of the identification pages of passport and stamp of last arrival in the Philippines Proof of permanent residence in foreign country (e.g. US Green card, Canadian Form 1000, etc) Certification of Residence issued by the Philippine Embassy / Consulate in the country which does not grant permanent resident status or appropriate entries in the passport |
| Philippine Foreign Service Personnel officially assigned abroad and their dependents | Certification to this effect from the Department of Foreign Affairs |
| Officials and Employees of the Philippine Government traveling on official business (excluding Government-Owned and Controlled Corporations | Certified true copy of Travel Authority or Travel Order from the Department Secretary concerned to the effect that such officials / employees are traveling on official business |
| Grantees of foreign government funded trips | Proof that travel is funded or provided by a foreign government |
| Bona-fide Students with approved scholarships by appropriate government agency | Certification to this effect from concerned 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 (1) year |
| Infants (Up to second birthday on date of travel) | In case the original passport cannot be presented, the original birth certificate and photocopy of ID page of passport |
| Personnel (and their dependents) of multinational companies with regional headquarters, but not engaged in business, in the Philippines | Certification to this effect from the Board of Investments |
| Those authorized by the President of the Republic of the Philippines for reasons of national interest | Written authorization from the Office of the President expressly entitling the passenger to travel tax exemption |
| As provided under R.A. 6768, Balikbayans whose stay in the Philippines is less than one (1) year | Identification pages of passport and stamps of last departure from and arrival in the Philippines, duration of which is at least one (1) year Airline ticket used in traveling to the Philippines |
| As provided under R.A. 6768, 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: In all cases, the passenger will be required to bring and present his/her original passport.