PD 1183: Philippine Travel Tax Rates, Exemptions, and Refunds

The Philippine travel tax is a departure levy under Presidential Decree No. 1183 that most Filipino citizens, permanent resident aliens, and non-immigrant aliens who have stayed a year or more must pay every time they leave the country on an international flight or voyage. The standard rate is PHP 1,620 for economy class and PHP 2,700 for first class, with reduced rates and full exemptions available for specific categories such as Overseas Filipino Workers, Filipino permanent residents abroad, and children under two.¹

Who Owes the Tax

Three groups are liable under Section 1 of PD 1183. Filipino citizens owe the tax on every international departure, no matter where the ticket was bought or where the flight is going. Permanent resident aliens holding a qualifying immigration visa owe it as well. Non-immigrant aliens become liable once their continuous stay in the Philippines reaches one year, counted from the most recent arrival stamp in the passport. If a non-immigrant alien’s cumulative stay is still under a year, they can leave without paying.¹

How Much You Pay

The rate depends on your cabin class and your category. Each amount is charged per departure.

Full Rate

First class: PHP 2,700
Economy class: PHP 1,620

This applies to travelers who don’t qualify for a reduction or exemption.¹

Standard Reduced Rate

First class: PHP 1,350
Economy class: PHP 810

This covers children aged two through twelve and a small number of other categories such as accredited journalists on assignment. You apply through TIEZA’s website or at an airport counter before departure.²

Privileged Reduced Rate for OFW Dependents

First class: PHP 400
Economy class: PHP 300

Dependents of Overseas Filipino Workers pay the lowest rate. To claim it, you present the OFW’s Overseas Employment Certificate and proof of the family relationship.³

Who Is Exempt

Section 2 of PD 1183 lists a broad set of full exemptions. If you fall into one of these groups, you pay nothing, but you still have to show the right documents before you can board.

Overseas Filipino Workers. The Overseas Employment Certificate issued through the Philippine Overseas Labor Office (now the Department of Migrant Workers) serves as the exemption certificate. OFWs hired directly abroad need an employment contract authenticated by the Philippine Embassy or Consulate.⁴
Filipino permanent residents abroad whose stay in the Philippines has been less than one year. You show proof of foreign permanent residency (such as a U.S. Green Card or Canadian PR card) plus your passport with the most recent arrival stamp.⁴
Infants two years old or younger. Present the child’s passport, or a birth certificate if the passport isn’t available.
Government officials and employees traveling on official business, with a certified copy of the travel authority signed by the department secretary. This does not cover employees of government-owned or controlled corporations.⁵
Foreign diplomatic and consular officials and their families, with certification from the DFA Office of Protocol or their embassy.
United Nations officials, consultants, and employees, along with dependents whose fare is paid and certified by the UN.⁴
U.S. military personnel, their dependents, and other U.S. nationals when their fare is paid by the U.S. government or they travel on U.S. government-owned or chartered transport.⁶
International airline and ship crew leaving the country to join their vessel or aircraft, with certification from the Civil Aeronautics Board or the equivalent maritime authority.⁶
Bona fide students studying abroad under a program approved by the NEDA Scholarship Committee.
Non-professional contract workers, their spouses, and dependents aged 21 or younger, with employment contracts approved by the Department of Labor.⁵
Personnel of multinational companies with regional headquarters in the Philippines that don’t do business locally.
Philippine Foreign Service personnel officially assigned abroad and their dependents.
Grantees of foreign government-funded trips, with proof the foreign government is covering the travel.

OFWs and Filipino permanent residents abroad account for most of the exemption claims in practice. If you fit either category, sort out the paperwork before you get to the airport.

How to Pay

Where you bought the ticket matters. Tickets purchased inside the Philippines through airlines or travel agencies almost always include the travel tax in the fare at the point of sale. Tickets bought abroad or online generally don’t, so you pay separately before you fly.²

TIEZA runs an Online Travel Tax Services System that takes credit cards, debit cards, and some mobile wallets, with no account registration required. You can also pay in person at TIEZA counters inside airport terminals before check-in, or at authorized partners such as Bayad Center outlets. Payment produces a digital receipt or physical stamp; keep it accessible, because airline staff or immigration officers may ask to see it.

If you’re claiming a reduced rate or an exemption, process it through TIEZA’s online portal or at the airport counter before you check in.

Documents to Bring

Have the following ready at departure:

A valid Philippine passport, or a foreign passport showing the appropriate residency visa or arrival stamp.
Your airline ticket or itinerary, which confirms flight number, date, and cabin class.
The specific supporting document for any reduction or exemption you’re claiming. OFWs bring the Overseas Employment Certificate. Filipino permanent residents abroad bring proof of foreign residency plus a passport stamp showing arrival within the past year. Diplomats bring the Office of Protocol certification. Government employees bring the certified travel order.

Missing one document usually means paying the full tax at the counter and applying for a refund afterward.

Refunds

TIEZA processes refunds if you overpaid, paid when you were actually exempt, or your trip was cancelled. You submit the original passport, the original TIEZA official receipt, and a completed refund request form available on TIEZA’s website. Refunds take time, so if you know you qualify for an exemption, handling it before departure is faster than chasing reimbursement later.

Penalties

Section 7 of PD 1183 treats evasion and misrepresentation as criminal offenses. On conviction, the penalties are:

Imprisonment of at least two years and up to five years
A fine of at least PHP 2,000 and up to PHP 10,000
Or both, at the court’s discretion

A conviction also revokes any privileges, permits, or authorizations the violator holds from the DFA, the Department of Tourism, or other agencies. Foreign nationals are deported. Government officials or employees are dismissed and permanently disqualified from public office.¹

Short of criminal prosecution, travelers who try to claim an exemption with fraudulent or expired documents can be charged the full tax plus administrative surcharges, offloaded by the Bureau of Immigration, and placed on the Bureau’s derogatory records if fraud is established.

1
The Lawphil Project. Presidential Decree No. 1183
2
Philippine Airlines. Taxes Fees And Surcharges
3
Philippine Consulate General in Sydney. Travel Tax
4
Philippine Consulate General. Travel Tax Exemption
5
Supreme Court E-Library. Presidential Decree No. 1183
6
Philippine Consulate General in Jeddah. Primer: Travel Tax Exemptions