Travel Tax Exemption

According to the Philippines’ Tourism Infrastructure and Enterprise Zone Authority (TIEZA), 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 needs 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

D. Philippine Missionaries assigned abroad who are departing the Philippines for their country of assignment are also eligible for Travel Tax Exemption, per Foreign Service Circular No. 72-10 dated 13 July 2010 and under Section 2d of PD 1183 as amended, provided that prior to the departure, the Philippine missionary is able to submit to the Philippine Tourism Authority the following:

1. A Certificate of Employment issued by the Philippine Embassy / Consulate with jurisdiction over the country of assignment of the applicant and

2. The supporting document needed for the issuance of a Travel Tax Exemption Certificate. 

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.

For more information on the procedures and requirments on securing a travel tax exemption, read this or contact the Philippines’ Tourism Infrastructure and Enterprise Zone Authority (TIEZA) here.