The Travel Tax System

Travel Tax Rates

Exemptions
Procedures
What is a Travel Tax?
• The travel tax is a levy imposed
by the Philippine government on
individuals who are leaving the
country irrespective of the place
where the air ticket is issued and
the form or place of payment, as
provided for by Presidential
Decree (PD) 1183, as amended.
The Full Travel Tax
• (Php 2,700 for First Class, Php1,620 for Economy and Business Class)
• Applicable to the citizens of the Philippines, and taxable foreign
passport holders
 Immigration Description
Status
13 Quota or Preference Immigrant Visa
Taxable Visa
Codes 13A Visa Issued to a Foreign Spouse of a Filipino Citizen
Those who hold these visas are
required to pay the Full Travel 13B Child Born Outside the Philippines to a 13A
Tax rate for every departure. Mother
13C Child Born in the Philippines to a 13A Mother

13D Loss of Citizenship by a Filipino Woman by her

Marriage to a Foreign National

13E/RP# Returning Resident

13G/NB Former Natural Born Citizen of the Philippines

who was naturalized by a Foreign Country
 Immigration Description
Status
TRV (LI#33) Temporary Residence Visa
Taxable Visa
Codes RA 7919 Alien Social Integration Act of 1995
Those who hold these visas are
required to pay the Full Travel RC/RFC/IC Recognition as a Filipino Citizen
Tax rate for every departure.
RA 7837 Permanent Resident Filipino Veterans of
World War II
EO 324 Illegal Foreign Nationals who entered the
Philippines before January 1, 1984 and
continuously resided in an unlawful status
MCL-07-021 Granting Permanent Residence to Chinese
Nationals
MCL-08-003 Granting Permanent Residence to Korean
Nationals
 Immigration Description
Status
9A Temporary Visitor coming for business, for
Taxable Visa pleasure, or for reasons of health
Codes 9B Transit Passenger
Those who hold these visas are
required to pay the Full Travel 9C Foreign Seaman
Tax rate if they had stayed for
one (1) year or more. 9D Treaty Trader/Investor
9E Foreign Government Official
NOTE: If stay in the Philippines exceeds one
(1) year, passenger has to secure the Travel
Tax Exemption Certificate (TEC)

9F Foreign Student

9A Temporary Visitor coming for business, for

pleasure, or for reasons of health
 Immigration Description
Status
9G Pre-Arranged Employee
Taxable Visa
Codes 47A2/PEZA Special Non-Immigrant Visa
Those who hold these visas are
required to pay the Full Travel 47B Refugee
Tax rate for every departure.
APEC/ABTC APEC Business Travel Card
EO 408 Tourist / Non-Visa Required Nationals
admitted for 21 days

EO 226 / RA Omnibus Investment Act of 1987

8756
SIRV Special Investor Resident Visa
 Immigration Description
Status
EO 1037 Philippine Retirement Authority
Taxable Visa SRRV Special Retiree Resident Visa/Indefinite
Codes Indefinite Dependents of SRRV Holders
Those who hold these visas are EO 191 Granting No-visa Entry for initial stay of 7
required to pay the Full Travel days for Chinese Nationals who are holders
Tax rate for every departure. of Macau-Portuguese passports
EO 758/SVEG Special Visa for Employment Generation
effective March 9, 2009
LOI 911 Granting No-visa Entry for initial stay of 7
days for Chinese Nationals who are holders
of HongKong-British-HK SAR passports
EO 1037 Philippine Retirement Authority
 Immigration Description
Status

Taxable Visa PD 1034 Executives of Multinational Companies

Codes RA 6768/BB/1 One (1) year stay or Balikbayan

year
Those who hold these visas are
required to pay the Full Travel
RA 7227 Bases Conversion and Development Act of
Tax rate for every departure.
1992

SSIV Subic Special Investor’s Visa

SSRV Subic Special Retiree’s Visa

SSWV Subic Special Working Visa

SCWV/SCIV Special Clark Working Visa / Special Clark

Investor’s Visa
 Immigration Description
Status
RA 9225/with Dual Passport (If arrival is stamped only on
Taxable Visa PP the Philippine passport, the passenger shall
Codes secure the Travel Tax Exemption Certificate
(TTEC)
Those who hold these visas are
required to pay the Full Travel
RA Working Visa – Freeport Area of Bataan
Tax rate for every departure.
9728/FWV/AF
AB/FAB

SSP Special Study Permit (Student Visa)

SWP Special Work Permit under Law Instruction
27

TVV Temporary Visitor’s Visa

TWP Temporary Work Permit
US Military VFA-USA NS Pecos
The Reduced Travel Tax
• There are two: Standard and Privileged Reduced Travel Tax.
First Class Economy

Standard P1,350.00 P810.00

Reduced Rate

Privileged    P400.00 P300.00

Reduced Rate
 Who can avail of the Standard
Reduced
Minors Rate?
(from 2 years and one Original Passport
(1) day to 12th birthday on In case the original passport cannot be presented, original birth
date of travel) certificate and photocopy of identification page of passport
Airline ticket, if already issued

Accredited Filipino journalist Original Passport

whose travel is in pursuit of Certification from the Office of the Press Secretary
journalistic assignment
Certification from the passenger’s editor or station manager that
he/she is an accredited journalist
Airline ticket, if already issued

Those authorized by the Original Passport

President of the Republic of Written authorization from the Office of the President expressly
the Philippines for reasons of entitling the passenger to the reduced travel tax
national interest
Airline ticket, if already issued
Who can avail of the Privileged
Reduced Rate?
Legitimate Original Passport
spouse of an Original Overseas Employment Certificate (OEC) / Certified true copy of
Overseas Balikmanggagawa Form / Certified true copy of the OFW’s Travel Exit
Filipino Permit / Certification of Accreditation or Registration
Worker
(OFW) Original or authenticated marriage contract
Airline ticket, if already issued
Certification from the manning agency that the seaman’s dependent is
joining the seaman’s vessel
Who can avail of the Privileged
Reduced Rate?
Legitimate and Original Passport
unmarried children Original Overseas Employment Certificate (OEC) / Certified true
of an OFW below copy of Balik manggagawa Form / Certified true copy of the
21 years of age OFW’s Travel Exit Permit / Certification of Accreditation or
NOTE: This Registration
privileged reduced
travel tax is granted Original or authenticated birth certificate
to the dependent of Airline ticket, if already issued
a land-based OFW, Certification from the manning agency that the seaman’s
if said dependent is dependent is joining the seaman’s vessel
traveling to the
work site.
Travel Tax Refund
Basic Policies on Travel Tax Refunds
• Claims for refund must be made within two (2) years from the date of payment.
• The travel tax refund check is for deposit to the payee’s account only but may be
uncrossed upon the request of the payee who shall be properly identified.
• If the claimant is not the passenger, a Special Power of Attorney shall be
submitted for the release of the check.
• For minor a payee, the parent shall present the minor’s original birth certificate,
unless the parent signed the passport on behalf of the minor. If the claimant is
not the minor’s parent, he/she shall present the minor’s original birth certificate
and submit a Special Power of Attorney executed by the minor’s parents.
• Airline companies or their agents may grant the refund to the passenger if the
travel tax sought to be refunded has not yet been remitted to TIEZA.
Refund Instances
Reason for Refund Documentary Requirements

Unused ticket  Original Passport

 TIEZA Refund Application Form No. 353
 Airline ticket showing travel tax collection
 Copy of fare refund voucher or certification from the
airline authorized signatory that the ticket is unused,
non-rebookable, and has no refund value.
 Original TIEZA Official Receipt (passenger and airline
copies), if travel tax was paid directly to TIEZA
Refund Instances
Reason for Refund Documentary Requirements

Non-coverage  Original passport. In case the original passport cannot

Non-immigrant foreign be presented, a certification from the Bureau of
passport holders who Immigration indicating the passenger’s identity, the
are not subject to the immigration status, and the applicable date of arrival
Philippine travel tax if shall be submitted.
their stay in the  TIEZA Refund Application Form No. 353
Philippines is less than  Airline ticket showing travel tax collection
one year 
Refund Instances
Reason for Refund Documentary Requirements

Non-coverage  Original passport. In case the original passport cannot

Non-immigrant foreign be presented, a certification from the Bureau of
passport holders who Immigration indicating the passenger’s identity, the
are not subject to the immigration status, and the applicable date of arrival
Philippine travel tax if shall be submitted.
their stay in the  TIEZA Refund Application Form No. 353
Philippines is less than  Airline ticket showing travel tax collection
one year 
Refund Instances
Reason for Refund Documentary Requirements

Travel Tax Exemption  Original passport

 TIEZA Refund Application Form No. 353
 Supporting documents required under Presidential
Decree No. 1183, as amended by P.D.1205 and Batas
Pambansa Blg.38 on
 Airline ticket showing travel tax collection
 Original TIEZA Official Receipt (passenger copy), if
travel tax was paid directly to TIEZA
Refund Instances
Reason for Refund Documentary Requirements

Reduced Travel Tax  Original passport

 TIEZA Refund Application Form No. 353
 Supporting documents required under Rule VII of the
Rules and Regulations on Travel Tax.
 Airline ticket showing travel tax collection
 Original TIEZA Official Receipt (passenger copy), if
travel tax was paid directly to TIEZA
Refund Instances
Reason for Refund Documentary Requirements

Downgraded Ticket  Original passport

 TIEZA Refund Application Form No. 353
 Airline ticket showing travel tax collection
 Certification from the airline that the ticket was
downgraded or a certified copy of the airline flight
manifest
 Original TIEZA Official Receipt (passenger copy), if
travel tax was paid directly to TIEZA
Refund Instances
Reason for Refund Documentary Requirements

Double payment  Original passport

 TIEZA Refund Application Form No. 353
 Airline ticket showing travel tax collection
 Original TIEZA Official Receipt (passenger and airline
copies), if travel tax was paid directly to TIEZA
Same Day Refunds
Reason for Refund Documentary Requirements

Offloaded passengers /  Airline Ticket

cancelled flights  Certification from Airline Authorized Signatory
Same Day Refunds
Reason for Refund Documentary Requirements

Entitled to exemption  Airline Ticket

or reduced tax  Documents to support entitlement to exemption or
reduced travel tax.
Same Day Refunds
Reason for Refund Documentary Requirements

Entitled to exemption  Airline Ticket

or reduced tax  Documents to support entitlement to exemption or
reduced travel tax.
Same Day Refunds
Reason for Refund Documentary Requirements

Tax inadvertently paid  Copy of the ticket on which travel tax was previously
twice for the same collected or another TIEZA Official Receipt (passenger
ticket and airline copies)
Same Day Refunds
Reason for Refund Documentary Requirements

Undue Tax  Proof that the ticket is not subject to tax