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Travel Tax

Under Presidential Decree (PD) No. 1183, as amended by PD 1205, Batas Pambansa (BP) 38 and Executive Order (EO) 283, Filipinos and other nationals travelling to other countries are required to pay travel tax before departure from the Philippines.

Who Must Pay Travel Tax

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

Who Are Exempted

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

Requirements for Exemption

Filipino Overseas Contract Workers -

  • Valid passport
  • Employment certificate
  • Valid overseas Employment certificate (OEC) from POEA if hired through this agency. The OEC serves as the travel tax exemption certificate; workers do not need to go to PTA for exemption.
  • For those directly hired abroad, a certificate of work or employment issued by the employer and noted by the Philippine Embassy / Consulate or the Employment Contract authenticated by the Philippine Embassy / Consulate.

Filipino Permanent Residents Abroad -

  • Copies of ID pages of passport and stamp of last arrival in the Philippines
  • 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
  • For those between 18 to 60 years old and are employed, Philippine Income Tax return (ITR) for the previous year
    The ITR may either be
    • An Information Return (BIR Form 1701C or 1703) for those who do not derive income in the Philippines
    • The appropriate ITR form prescribed by the BIR for those who derived income in the Philippines
  • For those between 18 to 60 years old and are unemployed, an Affidavit of Unemployment notarized by the Philippine Embassy or Consulate

Infants

  • Photocopy of passport
  • Certified true copy of birth certificate

Requirements for Reduced Rates of Travel Taxes

Minors from 2 - 12 years of age

  • Copy of birth certificate or ID pages of passport

Legitimate spouse of OFW

  • Passport
  • Authenticated copy and valid Overseas Employment Certificate of spouse from POEA or information sheet of OFW from POEA
  • Original marriage contract

Legitimate Unmarried Children of OFW below 21 years old

  • Passport
  • Authenticated copy and valid Overseas Employment Certificate of parent from POEA or information sheet of OFW from POEA
  • Original birth certificate.

Other Individuals Exempted from Travel Tax

  • Foreign diplomatic representatives
  • Employees of the UN and its agencies
  • US military personnel
  • International carrier crew
  • Philippine foreign service personnel assigned abroad and their dependents
  • Philippine Government employees on official travel (excluding Government-owned and controlled corporations)
  • Grantees of foreign Government funded trips
  • Students with approved scholarships by appropriate Government agency
  • Personnel of Philippine offices of multinational corporations not engaged in business in the Philippines and their dependents.

For more information:
Revenue Department
Philippine Tourism Authority
R. 117, DOT Bldg., TM Kalaw, Rizal Park, Manila
Tel. no. 523-3029, 524-7734, 524-7141 loc. 100, 103, 109
E-mail address: revenue@philtourism.com or trvltax@philtourism.com
Website: www.philtourism.com