Travel tax exemptions apply to specific individuals based on legal status, purpose of travel, or residency. The Philippines implements travel tax through the Travel Tax Law (PD 1183), administered by the Tourism Infrastructure and Enterprise Zone Authority (TIEZA).
What Is the Philippine Travel Tax?
The travel tax is a government fee collected from citizens and certain residents departing from the Philippines for international travel. TIEZA uses the revenue to support tourism development and education funds.
| Tax Type | Economy Class | First Class |
|---|---|---|
| Full Rate | PHP 1,620 | PHP 2,700 |
| Reduced Rate | PHP 810 | PHP 1,350 |
| Privileged Rate | PHP 300 | PHP 300 |
Who Are Exempted from Travel Tax in the Philippines?
1. OFWs with Valid OEC
Overseas Filipino Workers (OFWs) are exempt upon presentation of a valid Overseas Employment Certificate (OEC).
2. Infants (Below 2 Years Old)
Infants not occupying a seat do not pay travel tax.
3. Balikbayans Using Visa-Free Entry
Filipino citizens who have acquired foreign citizenship but visit under Balikbayan privilege are exempt.
4. Foreign Diplomats and Officials
Diplomats accredited by the Department of Foreign Affairs (DFA) and their dependents are exempt.
5. United Nations Personnel
UN workers on official mission with DFA clearance qualify for tax exemption.
6. Government Employees on Official Travel
Must present travel orders and official mission papers approved by the agency head.
7. Philippine Passport Holders Residing Abroad
Must have proof of permanent residency or work visa in the country of departure.
8. International Students Studying Abroad
Must have valid student visa and proof of study abroad.
9. Aliens Permanently Residing in the Philippines
Foreigners holding permanent resident visas are exempt unless traveling for leisure.
What Are the Exempt Categories from Travel Tax?
The table below summarizes exempted categories:
| Category | Basis of Exemption | Required Proof |
|---|---|---|
| OFWs | PD 1183 & RA 8042 | OEC, POEA docs |
| Infants < 2 years | TIEZA Guidelines | Passport with date of birth |
| Balikbayans | Balikbayan Law | Philippine birth certificate |
| DFA-Affiliated Diplomats | DFA Circulars | Diplomatic ID |
| UN Officials | UN Agreement | DFA Clearance, UN Mission Papers |
| Gov’t Officials on Mission | EO & Agency Guidelines | Travel Order, Memo |
| Overseas Permanent Residents (Filipinos) | TIEZA Admin Order | Passport, Residency Visa |
| Foreign Residents in PH (with PR Visa) | PD 1183 Interpretation | ACR I-Card |
| Students Abroad | TIEZA Memo Circular | Student Visa, Acceptance Letter |
How to Apply for Travel Tax Exemption in the Philippines?
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Apply Online via TIEZA Portal
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Visit: tieza.gov.ph/travel-tax
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Choose “Travel Tax Exemption Certificate”
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Upload Required Documents
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Identification, visa, OEC, or other applicable papers
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Await Verification
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Processing time: 3–5 working days
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Download Certificate
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Present certificate to airline or travel agency before ticket issuance
TIEZA form interface
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What Are the Travel Tax Guidelines in the Philippines?
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Mandatory Payment: All Filipino travelers must pay unless exempt.
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Collection Points: Airlines or travel agencies during ticketing.
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Refunds: Apply for refunds if exemption was not applied during booking.
Tips:
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Always double-check your exemption status before buying a ticket.
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Exemptions must be claimed before departure, not after.
Who Is Exempted from Travel Tax in Special Cases?
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Scholarship awardees sponsored by foreign governments.
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Children of OFWs traveling to the parent’s work location.
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Cultural/athletic delegations representing the Philippines abroad.
These must present official endorsements from DFA, DepEd, or sports authorities.
What If You Paid the Travel Tax but Are Exempt?
You can request a refund through the TIEZA Refund Portal. Submit:
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Official receipt
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Proof of exemption
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Valid ID or passport
Processing time: 1–2 months
What Is the Travel Tax Exemption List in the Philippines for 2025?
This official list is maintained by TIEZA and includes:
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All OFWs
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Accredited diplomats
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Qualified Balikbayans
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Infants below 2
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Government mission travelers
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Foreign permanent residents
Always refer to TIEZA’s official website for the latest updates.
FAQ.
1. Who are exempted from travel tax in the Philippines?
OFWs, infants under 2, Balikbayans, diplomats, UN officials, government employees on mission, and foreign or Filipino permanent residents are exempt from travel tax.
2. How can I get a travel tax exemption certificate?
Apply online through the TIEZA portal, upload required documents, and download your exemption certificate after approval.
3. Can I get a refund if I paid but was exempted?
Yes. File a refund request with TIEZA using your official receipt and exemption proof. Processing takes 1–2 months.
4. Is travel tax automatically removed for OFWs?
No. OFWs must present a valid OEC to airlines or booking agents before ticketing to apply the exemption.
5. Are children of OFWs also exempt from travel tax?
Yes, if traveling to join or visit their OFW parent, with supporting documents such as birth certificates and employment proof.
