Target Group
1. Citizens of the Philippines;
2. Permanent resident aliens; and
3. Non-resident aliens who have stayed in the Philippines for more than one (1) year.
Tax Rate
Classification
|
Fifrst Class Passenger
|
Economy Class
|
| Full Rate | PhP2,700 | PhP1,620 |
| Standard Reduced Rate | PhP1,350 | PhP810 |
| Privileged Reduced Rate for Dependents of Overseas Contract Workers | PhP400 | PhP300 |
Persons Entitled to the Standard Reduced Rate
1. Minors from 2 to 12 years old;
2. Accredited Filipino journalists on journalistic assignments; and
3. Those authorized by the President of the Republic of the Philippines.
Persons Entitled to the Privileged Reduced Rate
1. Legitimate spouse of an overseas contract worker (OCW); and
b. Legitimate unmarried children of OCWs below 21 years old.
Payment
For those whose tickets are issued in the Philippines, payment of the travel tax may be done through the carriers or travel agencies which collect and remit the tax to the TIEZA. For carriers or travel agencies that do not include travel tax in the tickets, as well as for those with tickets issued outside the Philippines, international departing passengers must pay through TIEZA travel tax counters at the airport.
Notes: We should check if Travel Tax and Terminal Fee is included in the ticket when purchase.
Payment
For those whose tickets are issued in the Philippines, payment of the travel tax may be done through the carriers or travel agencies which collect and remit the tax to the TIEZA. For carriers or travel agencies that do not include travel tax in the tickets, as well as for those with tickets issued outside the Philippines, international departing passengers must pay through TIEZA travel tax counters at the airport.
Notes: We should check if Travel Tax and Terminal Fee is included in the ticket when purchase.
Persons Exempted from the Travel Tax
Every passenger entitled to travel tax exemption should first secure a Travel Tax Exemption Certificate from the Philippine Tourism Authority (PTA), now the Tourism Infrastructure and Enterprise Zone Authority (TIEZA), prior to leaving the country. As per PTA Memorandum Circular No. 03-2003 effective January 1, 2004, the processing fee collected for every Travel Tax Certificate issued whether for exemption, reduced rate or refund, is Two Hundred Pesos (PhP200.00).
Every passenger entitled to travel tax exemption should first secure a Travel Tax Exemption Certificate from the Philippine Tourism Authority (PTA), now the Tourism Infrastructure and Enterprise Zone Authority (TIEZA), prior to leaving the country. As per PTA Memorandum Circular No. 03-2003 effective January 1, 2004, the processing fee collected for every Travel Tax Certificate issued whether for exemption, reduced rate or refund, is Two Hundred Pesos (PhP200.00).
1. Foreign diplomatic and consular officials and members of their staff who are duly accredited to the Philippines, including the immediate members of their families and household domestics whose entry
as such has been authorized by the Philippine Government;
2. Officials, consultants, experts and employees of the United Nations Organization and of its agencies, and those exempted under existing laws, treaties and international agreements;
3. United States (US) military personnel and other US Nationals, including their dependents in proper cases as indicated below, who are traveling on US government-owned or chartered transport
facilities or with fares expended out of US government funds, to wit:
(1) US military personnel and their dependents;
(2) Filipinos in the US military service and their dependents;
(3) Filipino employees of the US government traveling on US Government business; and
(4) US State Department visitor-grantees traveling on US government business.
4. Migrant workers and Filipino overseas contract workers;
5. Crew members of ships and airplanes plying international routes who are leaving the country to assume their positions therein or to join their vessels or airplanes;
6. Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year;
7. Members of the Philippine foreign service officially assigned abroad who are leaving the country to assume their posts, including their dependents;
8. Officials and employees of the Philippine Government or any of its departments, bureaus and agencies traveling on official business;
9. Persons whose travel is provided or funded by foreign governments with which the Philippine Government maintains diplomatic relations;
10. Bonafide students whose scholarships have been approved by the appropriate government agency;
11. Infants who are two (2) years old or less;
12. Personnel of multinational companies with regional headquarters at, but not engaged in business in the Philippines, and their dependents if joining them during the period of their assignments in
the Philippines, as certified to by the Board of Investments;
13. Those authorized by the President of the Philippines for reasons of national interest; and
14. Exporters participating in international trade fairs, exhibitions, selling missions, international conferences and seminars on trade.
Persons Exempted under “The Balikbayan Program of the Philippines"
1. Filipino citizen who has been continuously out of the Philippines for a period of at least one (1) year;
2. Filipino overseas worker; and
3. Former Filipino citizen and his or her family, who had been naturalized in a foreign country and comes or returns to the Philippines.
9. Persons whose travel is provided or funded by foreign governments with which the Philippine Government maintains diplomatic relations;
10. Bonafide students whose scholarships have been approved by the appropriate government agency;
11. Infants who are two (2) years old or less;
12. Personnel of multinational companies with regional headquarters at, but not engaged in business in the Philippines, and their dependents if joining them during the period of their assignments in
the Philippines, as certified to by the Board of Investments;
13. Those authorized by the President of the Philippines for reasons of national interest; and
14. Exporters participating in international trade fairs, exhibitions, selling missions, international conferences and seminars on trade.
Persons Exempted under “The Balikbayan Program of the Philippines"
1. Filipino citizen who has been continuously out of the Philippines for a period of at least one (1) year;
2. Filipino overseas worker; and
3. Former Filipino citizen and his or her family, who had been naturalized in a foreign country and comes or returns to the Philippines.