As provided in our Constitution, the state is duty-bound to recognize the rights of senior citizens

by providing support though various social systems. Thus, senior citizens are granted benefits
and privileges that range from 20% discount and VAT exemption to mandatory membership in
the governments healthcare system, Philhealth.
This page lists down the benefits, privileges, as well as forms of assistance that can be availed by
senior citizens.
Applying for senior citizen card

Senior citizens are granted several benefits and privileges (which are listed in the next tab) under
Republic Act No. 9994 and Republic Act No. 10645. In order to avail of these benefits, the
senior citizen or his/her authorized representative shall present a valid and original Senior
Citizens Identification Card.
A Senior Citizens Identification Card is issued by the Office of Senior Citizens Affairs (OSCA)
in the city or municipality where the senior citizen resides. Documentary requirements vary per
municipality, but the basic qualifications based on RA 9994 are as follows:

Must be a Filipino citizen who is a resident of the Philippines

Must be 60 years old or above

May apply to senior citizens with dual citizenship provided that they prove their Filipino
citizenship and have at least six months residency in the Philippines

Benefits
Twenty percent (20%) discount and VAT exemption

1. Medical-related privileges
2. Domestic transportation privileges
3. Hotels, restaurants, recreational centers, and places of leisure, and funeral services
4. Recreations centers
5. Admission fees privilege
6. Funeral and burial services
Other privileges

1. Income tax exemption

2. Exemption from training fees
3. Free medical and dental services in government facilities
4. Free vaccinations for indigent senior citizens

5. Educational privileges
6. Benefits and privileges for retirees
7. Privileges on granting special discounts in special programs
8. Express lanes privileges
Utility discounts

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Credit card payments
The 20% discount and VAT exemption shall also apply to purchases of goods and services by
senior citizens paying through credit cards.
No double discounts
In the purchase of goods and services which are on promotional discount, the senior citizen can
avail of the establishments offered discount or the 20% discount provided herein, whichever is
higher and more favorable.
In cases where the senior citizen is also a person with disability (PWD) entitled to a 20%
discount under his/her valid PWD identification card (ID), the senior citizen shall use either
his/her OSCA-issued ID card or PWD ID card to avail of the 20% discount.
Tax deduction
The establishment may claim the discounts provided herein as tax deductions based on the cost
of the goods sold or services rendered: Provided, that the cost of the discount shall be allowed as
deduction from gross income for the same taxable year that the discount is granted: Provided,
further, That the total amount of the claimed tax deduction net of VAT, if applicable, shall be
included in their gross sales receipts for tax purposes and shall be subject to proper
documentation and to the provisions of the National Internal Revenue Code (NIRC), as
amended.
Government assistance
Employment
Education

Health

Social services

Housing

Access to public transport

Incentive for foster care

Additional government assistance

Social pension
Mandatory PhilHealth coverage

Social safety nets

Death benefit assistance