Travel Tax Philippines: Rates and Who Pays
Tourism Infrastructure and Enterprise Zone Authority · travel
Quick answer
TIEZA charges ₱1,620.00 economy and ₱2,700.00 first class. Minors, accredited journalists and presidential authorisations pay half, at ₱810.00 economy. OFW dependents travelling to the worksite pay ₱300.00 economy. OFWs themselves are exempt under Presidential Decree 1183.
Last verified
Where these figures come from
About these figures: the numbers below come from TIEZA's official published sources: TIEZA | Full Travel Tax (https://tieza.gov.ph/full-travel-tax/, retrieved 2026-09-01); TIEZA | Reduced Travel Tax (https://tieza.gov.ph/reduced-travel-tax/, retrieved 2026-09-01); TIEZA | Travel Tax Exemption (https://tieza.gov.ph/travel-tax-exemption/, retrieved 2026-09-01); TIEZA | Travel Tax Refund (https://tieza.gov.ph/travel-tax-refund/, retrieved 2026-09-01). Agencies change fees and rates without notice, so confirm with TIEZA before you rely on them. Last verified: 2026-09-01.
Four passengers on the same flight can owe four different amounts. Which one you owe is a question about you, not about the ticket.
The four outcomes
| Category | First class | Economy | Against full economy |
|---|---|---|---|
| Full | ₱2,700.00 | ₱1,620.00 | - |
| Standard reduced | ₱1,350.00 | ₱810.00 | saves ₱810.00 |
| Privileged reduced | ₱400.00 | ₱300.00 | saves ₱1,320.00 |
| Exempt | ₱0.00 | ₱0.00 | saves ₱1,620.00 |
The standard reduced rate is exactly half the full rate in both classes. The privileged rate is not a clean fraction: ₱300.00 is roughly 19% of the full economy rate, and ₱400.00 is roughly 15% of full first class.
The travel tax calculator works all four out together, including the refund if you already paid.
Who pays the full rate
TIEZA names three groups:
| Who | |
|---|---|
| Citizens of the Philippines | The default case |
| Taxable foreign passport holders | Per TIEZA’s Table 1 |
| Non-immigrant foreign passport holders | Who have stayed in the Philippines for more than 1 year, per Table 2 |
Requirements are short: the original passport and an airline ticket.
Who pays the standard reduced rate
₱810.00 economy, ₱1,350.00 first class.
| Who qualifies | What TIEZA asks for |
|---|---|
| Minors, from 2 years and one day to the 12th birthday on the date of travel | Original passport; if it cannot be presented, the original birth certificate plus a photocopy of the passport identification page; airline ticket if already issued |
| Accredited Filipino journalists travelling in pursuit of a journalistic assignment | Original passport; certification from the Office of the Press Secretary; certification from the editor or station manager that the passenger is an accredited journalist; airline ticket if already issued |
| Those authorised by the President for reasons of national interest | Original passport; written authorisation from the Office of the President expressly entitling the passenger to the reduced travel tax; airline ticket if already issued |
The age boundary is precise and worth reading twice. Below 2 years the child is exempt. From 2 years and one day to the 12th birthday the reduced rate applies. On and after the 12th birthday, full rate. The PSA birth certificate guide covers the document TIEZA accepts when a passport cannot be presented, at ₱130.00 for a viewable online copy.
Who pays the privileged reduced rate
₱300.00 economy, ₱400.00 first class. This is the OFW family rate, and TIEZA attaches one condition to all of it: the privilege is granted if the dependent is travelling to the OFW’s worksite.
| Who qualifies | What TIEZA asks for |
|---|---|
| Legitimate spouse of an OFW | Original passport; original OEC or certified true copy of the Balik-Manggagawa form; original or authenticated marriage contract; airline ticket if issued; for a seafarer’s dependent, certification from the manning agency that the dependent is joining the vessel |
| Unmarried children of an OFW below 21 years of age, legitimate or illegitimate | Original passport; original OEC or certified true copy of the Balik-Manggagawa form; original or authenticated birth certificate; airline ticket if issued; manning agency certification where applicable |
| Children of OFWs with disabilities, even above 21 years | Original passport; original OEC or Balik-Manggagawa form; birth certificate; airline ticket if issued |
The OEC is the pivot document here. The OEC guide covers it, and the Balik-Manggagawa OEC guide the form TIEZA names as the alternative. DMW charges no fee for it.
Who is exempt
Under Section 2 of Presidential Decree 1183, as amended, these Filipino citizens are exempt:
- Overseas Filipino workers
- Filipino permanent residents abroad whose stay in the Philippines is less than 1 year
- Infants, 2 years and below
TIEZA publishes a longer numbered list covering non-immigrant aliens with non-taxable immigration status staying less than 1 year, and foreign diplomatic and consular officials accredited to the Philippines including immediate family and household domestics. The exemption guide covers the certificate and the full list.
An OFW pays nothing; an OFW’s spouse pays ₱300.00. That distinction catches families out constantly, because both are travelling on the strength of the same employment.
Getting money back
TIEZA publishes a refund route, and it is the reason most people read a travel tax page at all.
| Rule | What TIEZA states |
|---|---|
| Who can claim | Someone who paid the full rate but was eligible for a reduced rate, claiming the excess |
| Where | On-site at any TIEZA Travel Tax Office or airport counter |
| Deadline | Within 2 years from the date of payment |
| Form of payment | A check for deposit to the payee’s account only, which may be uncrossed on request by a properly identified payee |
| If someone else claims | A Special Power of Attorney is required |
| For a minor payee | The parent presents the minor’s original birth certificate, unless the parent signed the passport on the minor’s behalf. A non-parent claimant needs the birth certificate and an SPA executed by the parents |
Airlines or their agents may grant the refund directly if the tax has not yet been remitted to TIEZA. The payment guide covers the online system and the refund process in detail.
Applying online, and the one-day rule
| Rule | Detail |
|---|---|
| Processing | Online reduced travel tax applications are processed within 1 day of complete documentary requirements, under RA 11032, the Ease of Doing Business Act |
| Flight timing | Your flight date must be at least 1 day after the online application date |
| Otherwise | The application must be processed on-site at a TIEZA Travel Tax Office or airport counter |
Book the exemption or reduction before the day of the flight, or the online route closes and you are queuing at the airport.
What this sits beside
Travel tax is one line in a departure budget. These are the published figures from the other agencies on this site.
| Item | Published fee |
|---|---|
| Travel tax, economy | ₱1,620.00 |
| Travel tax, economy, OFW dependent | ₱300.00 |
| Travel tax, OFW | ₱0.00 |
| DMW Balik-Manggagawa OEC | None |
| OWWA membership | USD $25.00, valid until the contract ends or 2 years |
| NBI clearance | ₱130.00 plus ₱30.00, ₱160.00 total |
| NBI clearance, delivered | ₱200.00 in NCR, ₱350.00 outside |
| National Police Clearance | ₱150.00 plus a convenience fee |
| PSA birth certificate, viewable online | ₱130.00 |
| PSA marriage certificate, viewable online | ₱130.00 |
| PSA CENOMAR, viewable online | ₱185.00 |
For an OFW spouse claiming the ₱300.00 rate, the marriage certificate at ₱130.00 and the OEC at no charge are the two documents that unlock a saving of ₱1,320.00 against the full economy rate.
The legal basis
| Instrument | What it does |
|---|---|
| Presidential Decree 1183, as amended | Establishes the travel tax and its exemptions, at Section 2 |
| Republic Act 9593, the Tourism Act of 2009 | Created TIEZA, which collects the tax |
| Republic Act 11032, the Ease of Doing Business Act of 2018 | Sets the 1 day processing commitment for online reduced-rate applications |
What this page does not cover
TIEZA does not publish, on the pages read for this guide, whether a given airline has already collected the tax in a fare, the terminal fee as distinct from travel tax, a fee for the Travel Tax Exemption Certificate itself, processing times for refunds, or a list of airport counter locations and hours. None of those are stated here.
Related
The exemption guide covers the exempt list and the certificate. The payment guide covers paying online and claiming refunds. The calculator compares all four outcomes.
Frequently asked questions
- How much is the travel tax in the Philippines?
- TIEZA publishes ₱1,620.00 for economy class passage and ₱2,700.00 for first class passage. Reduced and exempt categories pay less or nothing.
- Who has to pay the full rate?
- TIEZA names three groups: citizens of the Philippines, taxable foreign passport holders, and non-immigrant foreign passport holders who have stayed in the Philippines for more than one year. The requirements are the original passport and an airline ticket.
- Are OFWs exempt?
- Yes. Under Section 2 of Presidential Decree 1183, as amended, overseas Filipino workers are exempt from paying travel tax, alongside Filipino permanent residents abroad whose stay in the Philippines is less than one year, and infants 2 years and below.
- What about an OFW's family?
- They pay the privileged reduced rate, not zero: ₱300.00 economy or ₱400.00 first class. It covers the legitimate spouse, unmarried children below 21 whether legitimate or illegitimate, and children with disabilities even above 21, and it is granted only if the dependent is travelling to the OFW's worksite.
- Do children pay travel tax?
- It depends on age. Infants 2 years and below are exempt. From 2 years and one day to the 12th birthday on the date of travel, the standard reduced rate applies: ₱810.00 economy or ₱1,350.00 first class. From the 12th birthday, the full rate applies.
- Is travel tax included in my ticket?
- TIEZA does not state on the pages read for this guide whether an airline has collected it. Airlines commonly do, which is why TIEZA publishes a refund route: if you paid the full rate but qualified for less, you may claim the difference.
- How long do I have to claim a refund?
- Claims for refund must be made within 2 years from the date of payment. The refund check is for deposit to the payee's account only, though it may be uncrossed on the request of a properly identified payee.
- Is the reduced rate exactly half?
- The standard reduced rate is. ₱810.00 is half of ₱1,620.00, and ₱1,350.00 is half of ₱2,700.00. The privileged reduced rate is not a fixed proportion: ₱300.00 is about 19% of the full economy rate.
More TIEZA guides
Sources
- TIEZA | Full Travel Tax, retrieved
- TIEZA | Reduced Travel Tax, retrieved
- TIEZA | Travel Tax Exemption, retrieved
- TIEZA | Travel Tax Refund, retrieved