Travel Tax in the Philippines: A Guide for Foreigners

Posted by Written by Ayman Falak Medina Reading Time: 3 minutes

For many travelers, the concept of travel tax may not always be familiar, especially when visiting a new country. In the Philippines, travel tax is a mandatory fee imposed on individuals leaving the country, and understanding its implications is crucial for foreigners.

One of the key aspects travelers should know is that this tax applies primarily to those departing on international flights. While many assume it is a general departure tax, it differs from terminal fees and other airport charges. Knowing how it works can help foreigners avoid unnecessary expenses and complications at the airport.

Travel tax rates and categories

The travel tax rate varies depending on the class of travel and applicable exemptions. The standard rates include:

  • Full travel tax:
    • First Class Passage: PHP 2,700
    • Economy Class Passage: PHP 1,620
  • Standard reduced travel tax:
    • First Class Passage: PHP 1,350
    • Economy Class Passage: PHP 810
  • Privileged reduced travel tax (for dependents of Overseas Filipino Workers):
    • First Class Passage: PHP 400
    • Economy Class Passage: PHP 300

Accepted payment methods include cash, credit cards, and select online payment systems, depending on the airport and collection channels.

Find Business Support
Our team at Dezan Shira & Associates can assist with travel tax inquiries, exemption processing, and other business-related travel concerns. Contact us for expert advice on navigating the Philippine tax and regulatory landscape.
Foreigners should check the latest exchange rates and confirm whether their preferred payment method is available.

Who needs to pay the travel tax?

The travel tax applies to:

  • Filipino citizens
  • Permanent resident aliens
  • Foreign passport holders who have stayed in the Philippines for more than one year

Who is exempt from the travel tax?

Certain individuals are exempt from paying the travel tax, including:

  • Filipino overseas contract workers
  • Foreign diplomatic representatives
  • United Nations employees
  • US military personnel
  • Members of international carrier crews
  • Philippine government employees on official travel
  • Students on scholarships
  • Personnel of multinational companies

Foreign travelers seeking exemptions must provide appropriate documentation, such as visas, employment contracts, or diplomatic credentials, to verify their eligibility.

Essential documentation for travel tax exemptions

For those claiming exemption from the travel tax, having the correct paperwork is essential. Commonly required documents include:

  • A valid passport indicating visa type and residency status
  • An exemption certificate issued by the Philippine government or relevant agencies
  • Completed travel tax exemption forms, which can be obtained from TIEZA or airport counters
  • Proof of employment or assignment (for diplomats, economic zone workers, or special visa holders)

These documents must be presented at designated counters before departure to ensure proper processing.

How to pay the travel tax

Foreign travelers who are required to pay the travel tax have several options for doing so. Payment can be made through the following channels:

  • Airport payment counters: Travel tax desks are available in major international airports in the Philippines.
  • Pre-payment at TIEZA offices and government service centers: Travelers can settle their tax before their departure date at TIEZA offices, select mall counters, or accredited payment centers.
  • Online payment systems: Some travelers may have the option to pay the tax online through the TIEZA website or airline-affiliated portals.
  • Authorized travel agencies: Certain agencies offer assistance in processing travel tax payments in advance.

It is advisable to pay before reaching the airport to avoid last-minute delays. Keep receipts and payment confirmation documents in case of disputes or refund requests.

Common travel scenarios and tax implications for foreigners

Different categories of foreign travelers may encounter varying tax requirements. Here’s a breakdown of how travel tax applies in common scenarios:

  • Short-term tourists: Typically exempt from paying travel tax.
  • Business travelers: Depending on their visa type, they may be subject to the full travel tax or eligible for exemptions.
  • Foreign residents departing temporarily: Must confirm their visa type to determine whether they qualify for an exemption.
  • Students on educational visas: Some student visa holders may be eligible for reduced rates or exemptions.
  • Foreign workers in the Philippines: Those with long-term employment visas should check whether their category qualifies for a waiver.

About Us

ASEAN Briefing is one of five regional publications under the Asia Briefing brand. It is supported by Dezan Shira & Associates, a pan-Asia, multi-disciplinary professional services firm that assists foreign investors throughout Asia, including through offices in Jakarta, Indonesia; Singapore; Hanoi, Ho Chi Minh City, and Da Nang in Vietnam; besides our practices in China, Hong Kong SAR, India, Italy, Germany, and USA. We also have partner firms in Malaysia, Bangladesh, the Philippines, Thailand, and Australia.

Please contact us at asean@dezshira.com or visit our website at www.dezshira.com and for a complimentary subscription to ASEAN Briefing’s content products, please click here.