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:

  1. Filipino citizens
  2. 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:

  1. Overseas Filipino workers
  2. Filipino permanent residents abroad whose stay in the Philippines is less than one year
  3. Infants (2 years and below)
  4. Other individuals qualified to avail of exemption. Please see complete list below, including the requirements to avail of the exemption.
Exempt PassengersRequirements (Original Copies)
Foreign Diplomatic and Consular Officials and Members of their StaffCertification 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 agenciesUN 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 facilitiesGovernment 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 WorkersIf 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 routesCertification 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 dependentsCertification 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 CorporationsCertified 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 tripsProof that travel is funded or provided by a foreign government
Bona-fide Students with approved scholarships by appropriate government agencyCertification 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 PhilippinesCertification to this effect from the Board of Investments
Those authorized by the President of the Republic of the Philippines for reasons of national interestWritten 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) yearIdentification 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 latterForeign 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.

The Tourism Infrastructure and Enterprise Zone Authority (TIEZA) is now accepting online application for Travel Tax Exemption Certificate (TEC). Click here to apply. 

For more information, please visit TIEZA’s website here.