The Philippine travel tax is a mandatory departure fee collected from most travelers leaving the country on international flights. It ranges from PHP 1,620 to PHP 2,700 per departure depending on your ticket class, with reduced rates for children and dependents of Overseas Filipino Workers, and full exemptions for several categories including short-term foreign visitors, OFWs, and returning Balikbayans. The tax was established under Presidential Decree No. 1183 and is administered by the Tourism Infrastructure and Enterprise Zone Authority (TIEZA).1Tourism Infrastructure and Enterprise Zone Authority (TIEZA). Presidential Decree No. 1183
Who Has to Pay
Three groups owe the travel tax every time they fly out of the Philippines:
- Filipino citizens, regardless of destination or trip length.
- Permanent resident aliens holding immigrant visas or permanent residency status.
- Non-immigrant foreign nationals whose stay in the Philippines has reached one year or more.
Short-term tourists and other non-immigrant visitors whose stay is under one year are not required to pay. Immigration authorities verify residency through passport entry stamps and government databases.
How Much the Travel Tax Costs
TIEZA publishes three rate tiers, and the amount depends on the class of your airline ticket.2Tourism Infrastructure and Enterprise Zone Authority. Travel Tax
- Full travel tax: PHP 2,700 for first class, PHP 1,620 for economy.
- Standard reduced rate: PHP 1,350 first class, PHP 810 economy. This applies to children aged two to under twelve on the travel date.
- Privileged reduced rate: PHP 400 first class, PHP 300 economy. This applies to dependents of Overseas Filipino Workers.
Who Is Exempt
Several categories of travelers owe no travel tax at all. TIEZA processes exemption applications and issues Travel Tax Exemption Certificates to those who qualify.3Tourism Infrastructure and Enterprise Zone Authority. Travel Tax Exemption The main exempt groups:
- Foreign visitors on tourist, business, or other short-term visas whose total stay is under one year.
- Overseas Filipino Workers with a valid Overseas Employment Certificate issued through the Department of Migrant Workers, when traveling to their worksite.
- Foreign diplomats, consular officials, and their immediate family accredited to the Philippines, along with officials and employees of the United Nations and its agencies.
- Infants whose travel date falls on or before their second birthday.
- Filipino students on a scholarship approved by a Philippine government agency, if the program lasts more than one year and leads to a degree or diploma.
- Filipino citizens who are permanent residents abroad, whose stay in the Philippines has been less than one year, when the fare is paid in acceptable foreign currency or payable outside the Philippines.
Balikbayan Exemption
The Balikbayan Program under Republic Act No. 6768, as amended by Republic Act No. 9174, provides a separate exemption for Filipinos returning home. Two groups qualify:
- A Filipino citizen who has been outside the Philippines for at least one year and whose return stay is less than one year. Passport stamps must show the relevant dates.
- A former Filipino citizen who has become a citizen of another country, visiting the Philippines for a stay of no more than one year. The spouse and children traveling with the Balikbayan also qualify if they hold Philippine passports.
How the Travel Tax Is Paid
If you bought your ticket inside the Philippines, the travel tax is almost always already included in the total price and you don’t need to take any separate action. If your ticket was purchased abroad and the tax was not built in, you have two options:
- Pay online through TIEZA’s Online Travel Tax Services System before you arrive at the airport. The system accepts credit cards and does not require account registration.4Tourism Infrastructure and Enterprise Zone Authority. Pay Travel Tax Online
- Pay in person at a TIEZA counter inside the international departure terminal.
Keep your receipt or electronic confirmation. Airline staff check for proof of payment or a valid exemption certificate during check-in, and you can be denied boarding without one.
Getting an Exemption Certificate
If you qualify for an exemption, you must apply to TIEZA for a Travel Tax Exemption Certificate. Applications can be filed online through TIEZA’s Online Travel Tax Services System or in person at TIEZA counters at international airport terminals.
Documentary requirements vary by category. Common items include a passport page showing your most recent arrival stamp (for short-stay foreign nationals), an original Overseas Employment Certificate (for OFWs), diplomatic accreditation documents (for diplomats and UN personnel), the child’s passport or authenticated birth certificate (for infants), and an agency certification confirming the program details (for government scholars). TIEZA publishes a full checklist by category.5Tourism Infrastructure and Enterprise Zone Authority (TIEZA). Documentary Requirements for Travel Tax Exemption Certificate Applications
If you’re applying at the airport, arrive well before your scheduled departure. Bring originals; staff verify each document before issuing the certificate.
Refunds if You Paid in Error
You can claim a refund if you paid the tax but were actually exempt, were charged twice, had your flight canceled, or were downgraded from first class to economy. Claims must be filed within two years from the date of payment.6Tourism Infrastructure and Enterprise Zone Authority. Travel Tax Refund
To apply, complete the TIEZA Refund Application Form and submit it with your original passport plus photocopies, your airline ticket showing the travel tax charge, and any documents supporting your exemption or refund reason. If you paid directly to TIEZA, bring the official receipt. If the tax was bundled into your ticket price, the ticket itself is proof of payment. Refunds are filed at TIEZA offices, so bring originals for verification.