The information about Travel Tax in this page is partial. Complete information on the Philippine Travel Tax can be accessed at the website of the Philippine Tourism Authority (now the Philippine Infrastructure and Enterprise Zone Authority) at www.tieza.gov.ph
The Travel Tax is a levy imposed by the Philippine Government on persons who are leaving the country regardless of the country where the air ticket is issued and the form or place of payment, as provided for by Presidential Decree (PD) 1183, as amended. The Travel Tax must be paid by:
• Citizens of the Philippines;
• Foreigners holding a permanent resident visa Sec. 13 Quota or Preference Immigrant Visa
• Foreign tourists or expatriates who have stayed in the Philippines for more than one (1) year.
Foreign temporary visitors (tourists and businesspersons) and Filipino balikbayans (either expatriates working in other countries or former Filipinos who are now citizens of other countries) who stay in the Philippines for less than one year do not pay Travel Tax.
NOTE: Aside from the Travel Tax, a separate Airport Terminal Fee of PHP 750.00 is levied on all travelers departing the Philippines. No one is exempt from the Airport Terminal Fee.
| First Class Passage | Economy Class Passage | |
| Full rate | PHP 2700 | PHP 1620 |
| Standard reduced rate | PHP 1350 | PHP 810 |
| Privileged reduced rate for Overseas Filipino Workers (OFWs) dependents | PHP 400 | PHP 300 |
The following are exempted from paying the Travel Tax. Proof or certification of their status must be presented at the airport. By 'exempt' is meant that the full amount is not paid, and only a fee of PHP 250 is paid instead. The fee is paid at the counter of the Philippine Travel Authority at the airport upon departure.
- Foreign diplomatic representatives
- Employees of the United Nations (UN) Organization or its agencies. Their dependents are also exempt if travel is paid for and certified by the UN. (must present proof from the organization/agency).
- United States military personnel including dependents (must present proof from the organization/agency)
- United States nationals with fares paid for by the US Government or on US Government-owned/chartered transport facilities (must present proof from the organization/agency)
- Filipino Overseas Contract Workers (must present Overseas Employment Certificate (OEC) issued either by the POEA or by the Philippine Overseas Labor Office of the Philippine Embassy/Consulate in the country of hire)
- Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year (must present permanent residency card)
- Philippine Foreign Service personnel assigned abroad and their dependents (must present certification)
- Philippine Government employees on official travel (must present travel authority)
- Grantees of foreign government-funded trips (must present proof that travel is funded by a foreign government)
- Students with approved scholarships by appropriate government agency (must present certification from concerned Philippine government agency)
