Travel tax rates for children and student exemptions

Rates by age

TIEZA separates infants from older children. An infant who is two years old or younger is in the exemption list. The proof is a birth certificate or passport ¹.

The standard reduced rate starts at two years and one day and runs through the child's 12th birthday on the date of travel. It is ₱810 for economy and ₱1,350 for first class ².

A child travelling after the 12th birthday does not qualify for the age-based reduced rate. Another exemption can still apply, such as an OFW-dependent privilege or an approved scholarship ^1,2.

Child rate table

Documents for the child rate

TIEZA asks for the original passport. If it cannot be presented for the application, the reduced-rate page lists an original birth certificate and a photocopy of the passport identity page. Bring the airline ticket if it has been issued ².

The date of travel controls the age test. A child must not be beyond the 12th birthday on that date. The current TIEZA Citizen's Charter uses the same limit ³.

If the full tax was collected, TIEZA says an eligible passenger can apply on site for a refund of the excess. An online reduced-rate application should be completed before the timing limit stated on TIEZA's page ².

Which students are exempt

TIEZA does not publish a blanket exemption for every student. Its rules exempt a bona fide student whose scholarship has been approved by the appropriate Philippine government agency ^1,3.

The implementing rules define a student for this exemption as a person attending formal classes in a course leading to a diploma and lasting at least one year. TIEZA asks for certification from the government agency concerned ³.

The rules cover a defined scholarship category, not an ordinary school ID or enrolment alone. A self-funded student who does not meet an exemption follows the normal tax rule based on citizenship, residence and length of stay ^3,5.

OFW children

An unmarried child of an OFW below 21 can qualify for the privileged reduced rate when travelling to the OFW's worksite. TIEZA lists ₱300 economy and ₱400 first class ².

TIEZA asks for the child's passport, proof of the OFW's employment status, a birth certificate and the ticket if issued. A child with a disability can qualify even above age 21 with the listed PWD proof ².

This is a reduced rate, not the age-based student exemption. Use the category that fits the traveller and present the matching documents.

How to apply

TIEZA announced online applications for reduced travel tax and exemption certificates on 8 June 2026. The service accepts uploaded supporting documents and sends further instructions after submission ⁴.

TIEZA's current reduced-rate page says complete online applications are processed within one day and the flight must be at least one day after the application date. A more urgent case goes to a TIEZA office or airport counter ².

Check whether the ticket already contains full travel tax. If it does, follow the on-site certificate or refund route stated by TIEZA rather than paying a second time ².