Under Presidential Decree (PD) No. 1183, as amended by PD 1205, Batas Pambansa (BP) 38 and Executive Order (EO) 283, Filipinos and other nationals travelling to other countries are required to pay travel tax before departure from the Philippines.
Who must pay travel tax
- Filipino nationals
- Permanent resident aliens
- Non-resident aliens who stayed in the Philippines for more than one (1) year.
Who are exempted
- Filipino overseas contract workers
- Filipino permanent residents abroad whose stay in the Philippines is less than one year
- Infants (2 years old and below)
- Foreign diplomatic representatives
- Employees of the UN and its agencies
- US military personnel
- International carrier crew
- Philippine foreign service personnel assigned abroad and their dependents
- Philippine Government employees on official travel (excluding Government-owned and controlled corporations)
- Grantees of foreign Government funded trips
- Students with approved scholarships by appropriate Government agency
- Personnel of Philippine offices of multinational corporations not engaged in business in the Philippines and their dependents.
How much is the rate
The rates are as follows: P1,620.00 for Filipinos who are not permanent residents in other countries. P810.00 for Filipinos below 12 years old and are not permanent residents in other countries. P200.00 for Filipino permanent residents abroad and infants below 2 yrs old. P300.00 plus a processing fee of P200.00 for dependents of OFW’s going to the job site.
Revenue Department
Philippine Tourism Authority
R. 117, DOT Bldg., TM Kalaw, Rizal Park, Manila
Tel. No. 523-3029, 524-7141 loc. 100, 103, 109
E-mail address: revenue@philtourism.com or trvltax@philtourism.com
Website: www.philtourism.com
