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Travel Tax Exemption




The following Filipino citizens are exempted from the payment of travel tax pursuant to Sec. 2 of PD 1183, as amended:


  1. Overseas Filipino workers
  2. Filipino permanent residents abroad whose stay in the Philippines is less than one year
  3. Infants (2 years and below)





There are other individuals qualified to avail of exemption. Please see complete list below. Table also shows requirements to avail of the exemption. Note: In all cases, you will be required to bring your Original Passport.


Exempt Passengers Requirements (Original Copies)
Foreign Diplomatic and Consular Officials and Members of their Staff
Certification from the Office of Protocol, Department of Foreign Affairs or their respective Embassy / Consulate

Officials, Consultants, Experts, and Employees of the United Nations (UN) Organization and its agencies
UN Passport or Certification of Employment from the UN office or its agency

NOTE: Dependents are also exempted if fare is paid for and certified by the UN. For dependents of employees of other UN agencies, a certification and proof from the organization / agency is required


United States (US) Military Personnel including dependents and other US nationals with fares paid for by the US government or on US Government-owned or chartered transport facilities


Government Transport Request (GTR) for a plane ticket or certification from the US Embassy that the fare is paid from the US Government funds
Overseas Filipino Workers
  • If hired through POEA, the Overseas Employment Certificate serves as the Exemption Certificate
  • If directly hired abroad, a Certificate of Employment issued by the Philippine Embassy / Consulate in the place of work or an Employment Contract authenticated by the Philippine Embassy / Consulate
NOTE: The OEC is valid as Exemption Certificate if used in going to the OFW’s worksite


Crewmembers of airplanes plying international routes

Certification from the Civil Aeronautics Board that the crewmember is joining his aircraft, indicating the crewmember’s name, position, and location of aircraft

Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year
  • Copies of the identification pages of passport and stamp of last arrival in the Philippines
  • Proof of permanent residence in foreign country (e.g. US Green card, Canadian Form 1000, etc)
  • Certification of Residence issued by the Philippine Embassy / Consulate in the country which does not grant permanent resident status or appropriate entries in the passport

Philippine Foreign Service Personnel officially assigned abroad and their dependents

Certification to this effect from the Department of Foreign Affairs

Officials and Employees of the Philippine Government traveling on official business (excluding Government-Owned and Controlled Corporations)

Certified true copy of Travel Authority or Travel Order from the Department Secretary concerned to the effect that such officials / employees are traveling on official business


Grantees of foreign government funded trips

Proof that travel is funded or provided by a foreign government


Bona-fide Students with approved scholarships by appropriate government agency

Certification to this effect from concerned government agency

NOTE: “Student” is defined as a person attending formal classes in an educational institution for the purpose of taking up a course leading to a diploma, the duration of which is not less than one (1) year


Infants (Up to second birthday on date of travel)

In case the original passport cannot be presented, the original birth certificate and photocopy of ID page of passport


Personnel (and their dependents) of multinational companies with regional headquarters, but not engaged in business, in the Philippines

Certification to this effect from the Board of Investments

Those authorized by the President of the Republic of the Philippines for reasons of national interest

Written authorization from the Office of the President expressly entitling the passenger to travel tax exemption


As provided under R.A. 6768, Balikbayans whose stay in the Philippines is less than one (1) year

Identification pages of passport and stamps of last departure from and arrival in the Philippines, duration of which is at least one (1) year
Airline ticket used in traveling to the Philippines


As provided under R.A. 6768, Family members of former Filipinos accompanying the latter


Foreign passport of former Filipino or other evidence of former Philippine Citizenship

Birth certificate or adoption papers of children and / or marriage contract of accompanying spouse






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