Travel Tax

Under Presidential Decree (PD) No. 1183, as amended by PD 1205, Batas Pambansa 38, and Executive Order 283, Filipino and other nationals traveling to other countries are required to pay travel tax before departure form the Philippines, irrespective of the place where the air ticket is issued and the form or place of payment.

I. Coverage

II. Exemption

III. Requirements for Exemption

IV. Reduced Travel Rates

V. Other Individuals Exempted from Travel Tax

I. Coverage

The following individuals are required to pay travel tax:

1. Filipino nationals
2. Permanent resident aliens
3. Non-resident aliens who have stayed in the Philippines for more that one (1) year

II. Exemption:

The following Filipino citizens are exempted from the payment of travel tax pursuant to Sec. 2 of PD 1183, as amended:

1. Filipino overseas contract workers
2. Filipino permanent residents abroad whose stay in the Philippines is less than one year
3. Infants (2 years and below)

III. Requirements for Exemption:

The following are the list of documents that must be submitted for travel tax exemption purposes (original documents need to be presented):

1. Overseas Filipino Workers

1. Valid passport
2. Employment Certificate

2. Filipino Permanent Residents Abroad

1. Proof of permanent residence in foreign country which may, among others, be the official document issued by the foreign government concerned showing the grant of permanent resident status to the Filipino citizen.
2. Copies of ID pages of passport and stamp of last arrival in Philippines
3. Philippine Income Tax Return (ITR) for the previous year or Certificate of Unemployment from the Philippine Embassy or Consulate for those between 18 to 60 years old

The ITR may either be:

• An Information Return (BIR Form 1701C or 1703) for those who did not derive income in the Philippines; or
• The appropriate ITR form prescribed by BIR for those who derived income in the Philippines

3. Infants

1. Photocopy of passport
2. Certified true copy of birth certificate

IV. Reduced Travel Rates:

The following citizens are eligible for reduced rates of travel taxes upon submission of documentary requirements:

 

Eligible Citizens	Requirements	Reduced Rates First Class Economy Class
Minors from 2-12 years old	Copy of birth certificate or ID pages of passport	P 1,350.00	P 810.00
Legitimate spouse of Overseas Filipino Worker	* Passport * Authenticated copy and valid Overseas Employment Certificate of spouse from POEA or information sheet of OCW from POEA * Original marriage contract	P 400.00	P 300.00
Legitimate unmarried children of OCWs below 21 years old	* Passport * Authenticated copy and valid Overseas Employment Certificate of parent from POEA * Original birth certificate	P 400.00	P 300.00

V. Other Individuals Exempted from Travel Tax

1. Foreign diplomatic representatives
2. Employees of the United Nations (UN) organization or its agencies
3. US military personnel
4. International carrier crew
5. Philippine Foreign Service personnel assigned abroad and their dependents
6. Philippine government employees on official travel (excluding government-owned and controlled corporations)
7. Grantees of foreign government funded trips
8. Students with approved scholarships by appropriate government agency
9. Personnel of Philippine offices of multinational companies not engaged in business in the Philippines and their dependents

Travel tax primer may also be accessed at PTA's website: http://www.philtourism.com

For more information on travel tax rates or travel tax exemptions please contact:

Revenue Department Philippine Tourism Authority R. 117, DOT Bldg. T.M. Kalaw, Rizal Park, Manila Tel. Nos. 525-029; 524-7734; 524-7141 loc. 100/ 103/ 109 E-mail: revenue@philtourism.com / trvltax@philtourism.com

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