Philippine travel tax exemptions and reduced rates
- Main exempt groups
- OFWs, Filipino permanent residents abroad, balikbayans, infants 2 and below 1
- Proof of exemption
- Travel Tax Exemption Certificate (TEC) 1
- Fee for the certificate
- None 3
- Online processing time
- Within one day of complete documents 1
- Standard reduced rate
- ₱810 economy, ₱1,350 first class 2
- Privileged reduced rate
- ₱300 economy, ₱400 first class 2
Who is exempt
Section 2 of PD 1183, as amended, names overseas Filipino workers, Filipino permanent residents abroad whose stay in the Philippines is less than one year, and infants 2 years old and below as exempt 1. TIEZA lists more qualified groups, each with a code. You must bring your original passport in all cases 1.
TIEZA's implementing rules base the list on Section 2 of PD 1183 as amended by Executive Order 283 4. The table below follows TIEZA's current list and the main documents it asks for. Original copies are required 1.
| Code | Who is exempt | Main documents |
|---|---|---|
| 1 | Non-immigrant foreigners with non-taxable status who have stayed less than one year | Passport page with the stamp of last arrival in the Philippines 1 |
| 2A | Foreign diplomatic and consular officials and staff accredited to the Philippines, with immediate family and household domestics | Certification from the DFA Office of Protocol or their embassy or consulate 1 |
| 2B1 | UN officials, consultants, experts and employees, and others exempt under laws and treaties, with dependents whose travel they fund | UN passport or certificate of employment, plus proof of funding for dependents 1 |
| 2B2A | Philippine Sports Commission delegations, athletes, coaches and officials going to international events | PSC endorsement, PSC travel authority and invitation from the host country 1 |
| 2B2B | Balik Scientist awardees under RA 11035, with spouse and dependents under long-term engagement | DOST endorsement 1 |
| 2B3 | Balikbayans: Filipino citizens continuously out of the Philippines for at least one year | Passport identification page, pages showing last departure and latest arrival, and the ticket used to travel to the Philippines 1 |
| 2B4 | Former Filipinos naturalized abroad who stay no more than one year, with their Filipino spouse and children traveling with them | Foreign passport or other proof of former Philippine citizenship, plus birth or marriage certificates for family 1 |
| 2C | US military personnel and dependents, Filipinos in US military service, and others traveling on US government fares | Government Transportation Request or US Embassy certification that the fare is paid by the US government 1 |
| 2D | Overseas Filipino workers | OEC if hired through the DMW, or an employment certificate or contract authenticated by the Philippine embassy or consulate if hired directly abroad 1 |
| 2E | Crew of airplanes on international routes | Civil Aeronautics Board certification that the crew member is joining the aircraft 1 |
| 2F | Filipino permanent residents abroad staying less than one year (first-time immigrants do not qualify) | Passport and last arrival stamp, plus permanent resident card or embassy certification of residence 1 |
| 2G | Philippine Foreign Service personnel assigned abroad and their dependents | DFA certification 1 |
| 2H | Philippine government officials and employees on official business, excluding GOCCs | Certified true copy of the travel authority or travel order 1 |
| 2I | Grantees of trips funded by a foreign government | Proof that a foreign government funds the trip 1 |
| 2J | Students with scholarships approved by a Philippine government agency | Passport identification page and agency certification 1 |
| 2K | Infants 2 years old and below on the date of travel | Passport, or certified birth certificate and passport copy 1 |
| 2L | Personnel and dependents of multinational regional headquarters not doing business in the Philippines | Board of Investments certification 1 |
| 2M | People authorized by the President for reasons of national interest | Written authorization from the Office of the President 1 |
| 2M1 | Muslim Filipinos going on the annual pilgrimage to Mecca, Jeddah and Medina | NCMF endorsement 1 |
| 2MX | Exporters joining international trade fairs, exhibitions and selling missions | Export Development Council endorsement 1 |
Notes on the main groups
OFWs. For workers hired through the Department of Migrant Workers, the OEC counts as the exemption certificate when used to go to the worksite 1. Republic Act 10022 of 2010 states that migrant workers are exempt from travel tax and airport fees on proof of entitlement 6.
Balikbayans. Two groups qualify. Filipino citizens who have been out of the country continuously for at least one year fall under 2B3. Former Filipinos naturalized abroad fall under 2B4 if they stay no more than one year, together with a spouse and children who hold Philippine passports and travel with them 1.
Permanent residents abroad. The stay in the Philippines must be less than one year, and first-time immigrants are not yet qualified 1. For countries that do not grant permanent residency, a certification of residence from the Philippine embassy or consulate, or entries in the passport, can serve as proof 1.
Students. Only students with a scholarship approved by a Philippine government agency qualify. The agency certification must say the student will attend formal classes abroad in a program lasting more than one year that leads to a degree or diploma 1. Students paying their own way are not on TIEZA's list 1.
Infants. The date of travel must not be beyond the infant's 2nd birthday 1.
How to get a Travel Tax Exemption Certificate
Online, use TIEZA's TEC application page. Prepare clear scans in PDF or JPG of a 2x2 ID photo taken within the last six months (JPG only), your passport identification page, and your airline ticket or flight booking, plus the documents for your category 1.
TIEZA processes online applications within one day of complete documents, under the Ease of Doing Business Act (RA 11032). The TIEZA website says your flight must be at least one day after the date you apply, or you must apply in person at a TIEZA office or airport counter 1. TIEZA's citizen's charter gives a stricter rule, saying online applications must be filed at least two days before departure 3. Applying early covers both.
The certificate is sent to your registered email 3. At a counter, you present your original passport and documents. The charter lists no fee and a processing time of up to six minutes per applicant 3.
For help with the online system, TIEZA lists its service provider MYEG at (02) 8935 4036 and the TIEZA Central Office at (02) 8249 5987 8.
Reduced travel tax rates
Some travelers do not get a full exemption but pay less. TIEZA's rules set ₱1,350 and ₱810 as the reduced rates, and ₱400 and ₱300 for dependents of contract workers 4. The TIEZA board widened the lower rate to illegitimate children and children with disabilities on 1 August 2017 5.
- The privileged rate applies only if the dependent is traveling to the OFW's worksite 2.
- Dependents joining a seafarer's vessel need a certification from the manning agency 2.
- Online reduced rate applications follow the same one day rule as exemption applications 2.
| Who qualifies | Rate | Main documents |
|---|---|---|
| Children from 2 years and one day up to their 12th birthday on the date of travel | Standard: ₱810 economy, ₱1,350 first class 2 | Passport, or birth certificate and passport copy 2 |
| Accredited Filipino journalists on assignment | Standard 2 | Certification from the Office of the Press Secretary and from the editor or station manager 2 |
| People authorized by the President for reasons of national interest | Standard 2 | Written authorization from the Office of the President 2 |
| Legitimate spouse of an OFW | Privileged: ₱300 economy, ₱400 first class 2 | OEC or certified Balik Manggagawa form, marriage contract 2 |
| Unmarried children of an OFW below 21, legitimate or not | Privileged 2 | OEC or certified Balik Manggagawa form, birth certificate 2 |
| Children of OFWs with disabilities, even above 21 | Privileged 2 | PWD ID card from an NCDA office, OEC or Balik Manggagawa form, birth certificate 2 |
If the tax was already in your ticket
If you qualify for an exemption but the tax was in your fare, you can claim a refund. Claims must be made within two years from the date of payment 7.
Travelers who paid the full rate but qualify for a reduced rate can get the excess back on site at any TIEZA travel tax office or airport counter 2.
Common questions
Are balikbayans exempt from the travel tax?
Yes. Filipino citizens who have been out of the Philippines continuously for at least one year are exempt, and so are former Filipinos naturalized abroad who stay no more than one year 1.
Are students studying abroad exempt from the travel tax?
Only students with a scholarship approved by a Philippine government agency, for a program longer than one year leading to a degree or diploma 1.
Is the travel tax exemption certificate free?
Yes. TIEZA's citizen's charter lists no fee for processing an exemption 3.
How early should I apply online for an exemption?
TIEZA's website says your flight must be at least one day after you apply 1. Its charter says at least two days before departure 3.
Are senior citizens and PWDs exempt from the travel tax?
They are not on TIEZA's exemption list 1. Children of OFWs with disabilities pay the privileged reduced rate 2.
Fees change. Check your e-ticket's tax lines and the official site before you travel. Spotted an error? Email [email protected] with the official link.
Sources
- TIEZA: Travel Tax Exemption (accessed 19 October 2026)
- TIEZA: Reduced Travel Tax (accessed 19 October 2026)
- TIEZA: Travel Tax Department Citizen's Charter, 3rd Edition (PDF, marked as of June 2024, uploaded September 2026)
- TIEZA: Revised TIEZA Rules and Regulations Implementing PD 1183 on Travel Tax (PDF, accessed 19 October 2026)
- TIEZA: Travel Tax Laws and Issuances (accessed 19 October 2026)
- Lawphil: Republic Act No. 10022 (8 March 2010)
- TIEZA: Travel Tax Refund (accessed 19 October 2026)
- TIEZA: Online Travel Tax Services System (accessed 19 October 2026)
Related
- Philippine travel tax: rates, who pays and how to pay
The Philippine travel tax is ₱1,620 economy and ₱2,700 first class. See reduced rates, who must pay, the law behind it and how TIEZA collects it.
- Philippine travel tax refund: who can claim, where and how
How to claim a Philippine travel tax refund from TIEZA: the two year deadline, documents for each reason, the online portal and processing times.
- How to pay the Philippine travel tax online or at a TIEZA counter
Step by step guide to paying the Philippine travel tax on TIEZA's official online system, with convenience fees per channel and TIEZA counter hours.
- OFW departure fees: travel tax, terminal fee and the OFW Pass
OFWs are exempt from the Philippine travel tax and the NAIA terminal fee. See the proof you need, the new OFW Pass and rates for dependents.