philippine travel tax us citizen

Philippine Consulate General

The Republic of the Philippines

PHILIPPINE CONSULATE GENERAL

New york, usa.

travel tax exemption

The travel tax is a levy imposed by the philippine government on individuals who are leaving the country irrespective of the place where the air ticket is issued and the form or place of payment, as provided for by presidential decree (pd) 1183, as amended..

The following individuals are REQUIRED by the Philippine government to pay the Travel Tax every time they leave the country irrespective of the place where the air ticket is issued and the form or place of payment, as provided for by Presidential Decree (PD) 1183, as amended:

Filipino citizens
Sec. 13 Quota or Preference Immigrant Visa
Sec. 13 A Visa issued to an Alien Spouse of Philippine Citizen
Sec. 13 B Child born outside the Philippines by a 13A Mother
Sec. 13 C Child born in the Philippines by a 13A Mother
Sec. 13 D Loss of Citizenship by a Filipino Woman by her Marriage to an Alien
Sec. 13 E Returning Resident
Sec. 13 G Former Natural-born Citizen of the Philippines who was Naturalized by a Foreign Country
TRV Temporary Residence Visa
RA 7919 Alien Social Integration Act of 1995
RC /RFC Recognition as Filipino Citizen
RA 7837 Permanent Resident

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

Overseas Filipino workers
Filipino permanent residents abroad whose stay in the Philippines is less than one year
Infants (2 years and below)
Other individuals qualified to avail of exemption. Please see complete list below, including the requirements to avail of the exemption.

Note: In all cases, the passenger will be required to bring and present his/her original passport.

The Tourism Infrastructure and Enterprise Zone Authority (TIEZA) is now accepting online application for Travel Tax Exemption Certificate (TEC). Click here to apply.

For more information, please visit TIEZA’s website here.

The Philippines
The President
The Government
The Department of Foreign Affairs
The Secretary of Foreign Affairs
The Consul General
The Consulate
History of the Consulate General
Consulate Directory
Non-Working Holidays
Consulate Finder
Announcements and Advisories
Press and Photo Releases
Cultural & Community Events
Consular Outreach
Online Appointment
Assistance-to-Nationals
Civil Registration
Dual Citizenship (RA 9225)
Notarial Services
Overseas Voting
Travel Document
Passport Tracker
Schedule of Fees
Citizen’s Charter
Adopt a Child from the Philippines
Foreign Donations to the Philippines
Foreign Medical Missions to the Philippines
GSIS Pensioners Abroad
Importation of Motor Vehicles to the Philippines
Importation of Personal Effects to the Philippines
Importation of Pets and Plants to the Philippines
J1 Visa Waiver
National Bureau of Investigation (NBI) Clearance
Philippine Centenarians
Philippine Driver’s License Renewal
PRC Registration of New Professionals
Renunciation of Philippine Citizenship
Restrictions in Bringing Medicine & Other Regulated Products to the Philippines
Shipment of Human Remains to the Philippines
Social Security System (SSS)
Travel Tax Exemption
Videoconference Hearing
Sentro Rizal
Promoting Philippine Culture
Doing Business & Investing in the Philippines
Traveling to the Philippines
Fil-Am Community Directory
Filipino Businesses
Filipino International Students
Request Message of the Consul General
Procurements

Airport Transfer

Things to Do

Traveloka PH

14 Apr 2022 - 5 min read

Travel Tax in the Philippines: Everything a Traveler Needs to Know

Paying the travel tax is one of the steps a traveler must do before flying out for an international trip. Here's a guide on what you need to know about this tax.

What is Travel Tax?

The Philippine travel tax is an additional fee you need to pay every time you go abroad.

You can read up on it in greater detail under Presidential Decree 1183 , but all you need to know about it is that you are required to pay this fee no matter which country you are headed to.

Who is required to pay the travel tax?

If you fall under any of the following demographic, you are required to pay the travel tax:

Who is exempted from paying the travel tax?

Manila to singapore flight.

Cebu Pacific

Start from ₱ 3,082.00

Manila (MNL) to Singapore (SIN)

Thu, 9 May 2024

Jetstar Asia Airways

Start from ₱ 3,127.17

Fri, 10 May 2024

AirAsia Berhad (Malaysia)

Start from ₱ 3,688.26

Wed, 8 May 2024

There are also other individuals who are exempted from paying the travel tax:

I fall under the travel tax exemption. What do I need to avail of it?

Depending on your case, you will need:

1. Original documents required by your embassy or agency , which can include but are not limited to:

2. Travel to the nearest TIEZA Travel Tax Field Office in the Philippines , either in the airports or in the provincial field offices.

Show your original documents, as well as photocopies.

3. Pay a PHP 200 processing fee.

Wait for your Travel Tax Exemption Certificate to be released, and present this to the authorities at the airport.

How much do I have to pay?

Depending on your ticket, your travel tax will vary. See the table below:

Where do I pay the Philippine travel tax?

You can pay your travel tax in advance in several malls. Check out these mall counters that accept travel tax payments:

You can also pay your travel tax on the day of your flight in the airport counters. You need to show your ticket and passport.

Meanwhile, there are also provincial offices and other government offices where you can pay the travel tax:

You can also pay online. Here's how:

Where does that money go.

As per Section 73 of the Republic Act No. 9593 , the money earned from the travel tax is divided accordingly:

How do I get a refund?

You qualify for a refund if you fall under one of the following conditions:

What do you need to present to get a refund?

Depending on your case, prepare the following:

Now you know your travel tax basics. Make sure you keep them in mind when you plan and book your trips with Traveloka!

Payment Partners

About Traveloka

How to Book
Help Center

Follow us on

Traveloka Affiliate
Privacy Notice
Terms & Conditions
Register Your Accommodation
Register Your Experience Business
Traveloka Press Room

Download Traveloka App

Philippine Consulate General Los Angeles California

Travel tax exemption and duty free privileges.

Travel Tax Exemption

The following individuals are required by the Philippine Government to pay the Travel Tax every time they depart the country for an overseas destination:

(a) Filipino citizens

(b) Permanent resident aliens

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

(a) Filipino overseas contract workers.

(b) Filipino permanent residents abroad whose stay or visit in the Philippines is less than one year.

Also exempted are foreign diplomatic representatives in the Philippines, United Nations employees, US military personnel, international carrier crew, Philippine foreign service personnel (i.e., officials and employees of the Philippine Government who are assigned in Philippine foreign service posts and who are returning to their country of assignment), Philippine government employees (who are on official travel), bona fide students on scholarships and personnel of multinational companies.

Non-immigrant aliens, who have not stayed in the Philippines for more than a year, is exempted from the Travel Tax.

For more information on travel tax exemption, read this or contact the Philippines’ Tourism Infrastructure and Enterprise Zone Authority (TIEZA) here

Duty and Tax Free Privileges

Section 105 of the Tariff and Customs Code of the Philippines (TCCP) as amended by Executive Order No. 206 provides duty and tax free privileges to the following individuals, the extent of which depends on their particular status:

(1) Returning Resident. A Returning Resident is a Filipino national who had gone abroad and is now returning. Only those Returning Residents who have uninterrupted stay abroad of at least six (6) months prior to their return to the Philippines are entitled to duty and tax-free privileges.

(2) Overseas Contract Workers (OCW). An OCW is a Filipino national who is working in a foreign country under an employment contract. Only OCWs who have uninterrupted stay abroad for at least six (6) months are entitled to duty and tax-free privileges.

(3) Former Filipino. A former Filipino national is one who has acquired foreign citizens abroad and is now returning. Only former Filipinos who are coming to settle permanently in the Philippines and have stayed abroad for six (6) months are entitled to the duty and tax exemption privileges.

What is the extent of duty and tax-free privileges of returning Filipinos or Balikbayans?

The extent varies as follows:

(1) Returning Resident – Personal effects and household goods used by him and abroad for at least six (6) months and the dutiable value of which is not more than Ten Thousand Pesos (PhP10,000.00) are exempt from duties and taxes. Any amount in excess of PhP10,000.00 is subject to fifty percent (50%) duty for the first PhP10,000.00 exemption across the board as provided for under Section 105 (F) of the Tariff and Customs Code of the Philippines.

(2) Overseas Contract Worker (OCW) – in addition to the privileges granted to Returning Residents as described above, an OCW may be allowed to bring in, duty and tax free Ten Thousand Pesos (PhP10,000.00) worth of used home appliances provided:

The quantity is limited to one of each kind.
The privilege has not been enjoyed previously during the calendar year which must be declared under oath by the owner.
The owner’s passport is presented at the port/airport of entry.
Any amount in excess of PhP10,000.00 will be subject to taxes and duties.

Are family members of returning residents, OCW and former Filipinos also entitled to certain privileges?

Yes, provided they themselves satisfy the specifications outlined in Section 105 of TCCP.

What are the conditions and limitations attached to tax exemption privileges?

The following are the conditions imposed in availing of the duty and tax privileges:

(1) The Bureau of Customs must be presented with a written endorsement from the relevant government agency (2) The goods extended duty and tax-free privileges are not to be sold, bartered nor traded (3) The quantity is not commercial.

(4) The goods are not prohibited importations. Goods that are restricted or prohibited require endorsement from the proper regulatory agency.

For more information on duty and tax free privileges, contact the Philippines’ Bureau of Customs

Travel Tax in the Philippines & Terminal Fees: Cost, Exemptions, Refunds

Traveling is not cheap. Although we Filipinos, sometimes budget our way when going out of the country, there are certain expenses that we need to pay. One of those things we can’t seem to escape during our vacation is the Travel Tax and Terminal Fees in the Philippines .

According to Presidential Decree 1183, the Travel tax is imposed on individuals leaving the Philippines . But not all have to pay; certain people are exempted from the Travel Tax or have reduced payment. The proceeds are for TIEZA (Tourism Infrastructure and Enterprise Zone Authority), CHED’s tourism-related programs (Commission on Higher Education), and NCCA (National Commission for Culture and Arts).

This article will discuss Philippine Travel tax; how much is the payment, who needs to pay, and who is exempted, how to get a refund or exemption. This will also discuss the Terminal fees of the Philippine Airports.

How to Schedule a DFA Online Appointment to Get a Philippines Passport
One year Visa-free Balikbayan Stay in the Philippines for the Foreign Spouse/ Children of Filipino Citizens
OFW Guide – List of Work Abroad Websites To Help You Find Jobs Overseas
Philippines Tourist Visa – How to Get a Tourist Visa to Visit the Philippines
How to Teach English Abroad – Get 60% OFF Your TEFL Certification Online

Table of Contents

Travel Tax in the Philippines

How much is the travel tax in the Philippines?

Who needs to pay a travel tax?

Filipino Citizens
Foreign Nationals who are Permanent Residents of the Philippines
Non-Resident Foreign Nationals who stayed for more than 1 year in the Philippines

What are the Requirements Needed for paying the Travel Tax?

Airline Ticket
Travel Tax Payment (maybe in Cash or Credit)

How to Pay Travel Tax?

Included when booking an airline ticket
At Travel Tax Centers or Counters
Online: https://tieza.gov.ph/online-travel-tax-payment-system/

If you are in a hurry, I recommend paying ahead to avoid the long queues at the counters. However, refunds may take time but it is still possible.

Philippine Travel Tax Exemption

Who are exempted from payment of travel tax in the philippines what are the requirements needed.

Main Requirement: Passport

Overseas Filipino Workers

If hired through POEA: Original Overseas Employment Certificate
If directly hired: Certificate of Employment issued by the Philippine Embassy or Consulate in the country where you are working or a copy of Employment Contract authenticated by the PH Embassy or Consulate

Filipino Permanent Residents Abroad whose stay in the Philippines is less than a year

Bio page of passport and stamp of the last arrival in the Philippines
Permanent Residency Card or any proof that you reside permanently in a foreign country
Certification of Residence issued by Philippine Embassy or Consulate in case the country you are staying doesn’t grant permanent residency

Balikbayan whose stay in the Philippines is less than a year

Airline Ticket used to travel to the Philippines

Balikbayan who is a former Filipino Citizens and naturalized to another citizenship whose stay in the Philippines is less than a year (including spouse and children)

Philippine and Foreign Passport
For Children: certified true copy or authenticated copy of birth certificate or adoption papers
For Spouse: certified true copy or authenticated copy of marriage certificate

Infants who are two years old and below (if two years old and one day, then standard reduced travel tax is paid)

If no passport, PSA copy of birth certificate

Foreign Diplomatic, consular officials, and staff accredited in the Philippines. Immediate members of the family and household staff are included as long as there is an authorization from the Philippine Government.

Certification from their respective Embassy or Consulate, from the Department of Foreign Affairs or Office of Protocol

United Nations organization and its agencies’ Officials, Consulates, Experts, and employees and those exempt under Laws, Treaties or International Agreements

UN Passport or Certificate of Employment from UN office or agencies with international agreements with the Philippines

US military personnel and their dependents. US nationals with fares paid by the US government or on US government-owned transports. Filipinos in US military service and their dependents. Filipino employees of US government or US State department visitors traveling to the US for government business.

Government Transport Request for airline tickets or certification from the US Embassy that the US government paid for the fare

Airline crew of international routes

Crew’s Name
Location of aircraft

Philippine Foreign Service personnel assigned abroad and their dependents

Certification from the Department of Foreign Affairs

Officials and employees of Philippine Government on official business (except GOCCs)

Certified True Copy of Travel Authority or Travel Order from Department Secretary

Grantees of foreign government-funded trip

Proof that the foreign government funds travel

A student with an approved scholarship from a Philippine Government Agency

Certification from the government agency

Personnel and their dependents of a multinational company with regional headquarters but not engaged in business in the Philippines

Certificate of Board of Investments

Authorized by the President of the Philippines for national interest

Written authorization stating that the passenger is exempt from travel tax

How to get Tax Exemption?

Present passport and documents to the Travel Tax officer
Get Travel Tax Exemption Certificate

Reduced Travel Tax

Certain people don’t need to pay the full amount of travel tax. There are two types; standard and privilege reduce travel tax. Here are the qualifications.

Who can avail Standard Reduced Travel Tax in the Philippines ? What are the requirements?

Minors – 2 years and one day – twelve years old (it must be exact, if twelve years old and one day, no more exemption).

Airline Ticket, if already issued

Accredited Filipino Journalist (writers, editors, reporters, announcers) in pursuit of assignment

Certification from an editor or station manager that passenger is an accredited journalist
Certification from the Office of the Press Secretary
Written authorization from Office of the Presidents stating the passenger is entitled to Reduced Travel Tax

Who can avail of Privilege Reduced Travel Tax in the Philippines ? What needs to be submitted?

If you are a dependent of an OFW traveling to the country where your spouse or parent is at, then you can avail of this.

Main Requirements: Passport and any of the following:

Original Overseas Employment certificate
Certified true copy of Balik-Manggagwa Form or OFW’s Travel Exit Permit
Certification of Accreditation or Registration
OFW’s Work Visa or Work Permit
Valid Employment Contract or Company ID of the OFW
Recent payslip of OFW

Legitimate spouse of an OFW

PSA Marriage Certificate
Certificate from the agency that the dependent is joining the seaman’s vessel

Unmarried children of an OFW who are 21 years old and below (legitimate or illegitimate)

PSA Birth Certificate

Child of an OFW who is a Persons With Disability (any age)

PWD ID Card issued by an office of National Council of Disability Affairs

How to get Reduced Travel Tax?

Present passport and documents to the Travel Tax officer.
Pay the fee.
Get the Reduced Travel Tax Certificate (RTTC).

Philippine Travel Tax Refund

In case you have paid tax refund or are qualified for such but have paid. You can get a tax refund. You can claim if within two years from your date of payment.

Who can get a tax refund? What are the requirements?

Main Requirements: Passport and Airline Ticket with travel tax payment or If travel tax was paid at TIEZA, official receipt (passenger copy and airline copy)

Owners of an Unused ticket

Fare refund voucher or certification from airline signatory that ticket is unused, non-rebookable and has no fare refund value

Owners of a Downgraded Ticket

Certification from the airline that the ticket was downgraded or the airline flight manifest

Non-immigrant foreign nationals who have not stayed in the Philippines for more than a year

If passport can’t be presented; a certification from the Bureau of Immigration indication passenger’s identity, status, and applicable date of arrival

Those Qualified for Travel Tax Exemption

Supporting Documents (see list above)

Qualified for Reduced Travel Tax

Double payment (paid travel tax for the same ticket), undue travel tax, how to get travel tax refund.

Fill-up TIEZA Refund application form.
Present passport and documents to the Travel Tax officer and a SPA if the claimant is not a passenger.
Get a check of the refund.

Travel Tax Centers and Schedules

Here are the places you can process or pay your travel tax, tax exemption, reduced tax, or travel tax refund. It’s better to process before your flight as it might take longer at the airport if there are long queues.

Terminal Fees

Terminal Fees are paid at the airport counters or it is included in the airline ticket. Sometimes, it is named as Passenger Service Charge. However, this is the list of terminal fees:

Who are exempted to pay terminal fees:

Note that most domestic flights cost Php 20 – 200; they are usually included in the ticket, For International flights Php 500 – 850

Children below two years old
Overseas Contract Workers
Denied Passengers
Airline Crew
Athletes – must be endorsed from Philippine Sports Commission
Muslim Passengers for Mecca or Hajj
Passengers specified by law

Where to pay terminal fees?

There are counters at the airport, you may pay there, or it is included in the airline ticket as Passenger Service Charge

I hope this guide has helped you in getting information on the Travel Tax in the Philippines or the terminal fees. So, it’s better to bring cash or pay ahead as you might get unlucky and the ATMs malfunctions. Don’t worry though; it can be refunded! Happy Travels!

Are you on Pinterest? Pin these!

7 thoughts on “ Travel Tax in the Philippines & Terminal Fees: Cost, Exemptions, Refunds ”

How can i take my travel tax refund when im missed to passed by a counter for that?i travelled internationally and domestically.And i am an ofw.

Hello good morning. I would like to know if I am eligible to get a travel tax refund as I was denied by the BOI in Manila to board my flight to KL Malaysia last March 1 2022. I am a Filipino citizen who wanted to travel in Malaysia as a tourist. And can I get the refund if I’m eligible in Iloilo travel tax centers in my own province which is in Iloilo? Thank you.

im an ofw, where can i get my PAL and CEB terminal fee refunds?

You can have your terminal fee refunded at the terminal fee payment counters in Mactan Cebu Airport. Just make sure you have your OEC with you, and your boarding pass stamped by the airline for refund, when you approach the counter.

hello i need a government of my country to fetch me, this is lee dong rou i am a tourist licence but i have left my U.N passport because of foreign degree because i am a cabin crew different airline

Hi I’m a filipino citizen who live abroad I want to ask if I have to pay tax because my flight is only rescue flight because my son he’s a Austrian national and I have visa card from Austria thanks I hope u answer plead

If you have a permanent residency abroad then you can be exempted.

COPYRIGHT DISCLAIMER: Many of the articles on Two Monkeys Travel Group are guest posts by a number of Approved Contributors and are hosted by Two Monkeys Travel Group. Approved Contributors control their own work and post freely to our site. This includes all text and images that they use within their own work. All contributors are instructed to follow internationally recognised copyright and intellectual property guidelines. Two Monkeys Travel Group takes its own responsibilities very seriously, so if you feel that any part of this work is abusive in any way, please send us an email so that we can investigate - [email protected]

DISCLOSURE: Please note that some of the links above are affiliate links. So when you make a purchase we sometimes make a small commission, at no extra cost to you. The cost to you remains the same, sometimes even cheaper if we have negotiated a special deal for our readers.We use all of the companies we have listed here and that’s why they are in this list, but of course we need to keep Two Monkeys Travel Group running as well as it can, which is exactly what you’re helping with if you do decide to buy or book something through an affiliate link! If you have any more questions about the companies we use or any other companies you’re looking at, just email us and we’ll be happy to help. Please see our full disclaimer page for more information.

Written by Kach Umandap

Founder of Two Monkeys Travel Group. Since 2013, Kach has visited all the 7 continents (including Antarctica) and 151 countries using her Philippines Passport. In 2016, she bought a sailboat and went on sailing adventures with her two cats - Captain Ahab & Little Zissou in the Caribbean for 2 years. She now lives in Herceg Novi, Montenegro where she's enjoying her expat life and living on a gorgeous Stonehouse. She writes about her experiences traveling as a Filipina traveler with a PHL Passport. Also tips on backpacking trips, luxury hotel experiences, product reviews, sailing & adventure travel.

5 Reasons Why You Should Visit TeamLab Planets in Toyosu, Tokyo

Al hamra residence – my best stay in the uae, anavrin ras al khaimah – the perfect retreat for corporate junkies, where to stay in the gambia [best hotels and resorts in the gambia], 8 best things to do in the gambia, west africa, related posts, how foreigners can work in the philippines: alien employment permit, first time traveling abroad – philippine immigration & airport tips, philippines volcanoes: list of cool volcano tourist destinations in the country, list of the best budget hotels in iloilo, philippines, previous post, filipinos, check these tesda online courses for free, travel guide to san pablo city, laguna: explore the city of seven lakes, subscribe to our newsletter.

Receive tips on how you can live a sustainable long-term travel lifestyle!

First Name *
Name This field is for validation purposes and should be left unchanged.

Disclaimer and Affiliate Disclosure
Privacy Policy

Travel Tax Philippines: All You Need to Know to Fly Without Hassle

Published by Ms. D on January 29, 2024 January 29, 2024

Ever wondered how much the travel tax Philippines is? Traveling outside the Philippines can be an exciting adventure, but it often comes with various considerations, including the travel tax. If you’re planning a trip abroad, it’s essential to understand what this tax is about, who needs to pay it, and how much it costs.

What is travel tax philippines.

The Philippine travel tax is a levy imposed on individuals departing from Philippine airports for international destinations. This tax is collected to generate revenue for the country’s tourism infrastructure and related projects.

The requirement to pay travel tax is applicable to:

1. Filipino citizens. 2. Taxable foreign passport holders. 3. Non-immigrant foreign passport holders who have resided in the Philippines for over a year.

How Much is the Philippine Travel Tax?

The amount of travel tax in the Philippines varies depending on the passenger’s class of travel and destination. As of the latest information available, the rates are as follows:

First class passengers: PHP 2,700
Economy class passengers: PHP 1,620

If you are qualified, you may apply for Reduced Travel Tax (RTT), which is a tax reduction program designed to lower the cost of travel for eligible individuals. There are two types of RTT, namely standard and privileged.

Standard Reduced Travel Tax

As per the Tourism Infrastructure and Enterprise Zon Authority (TIEZA) , the following individuals may apply for standard reduced travel tax.

Minors (from 2 years and one (1) day to 12th birthday on date of travel)
Accredited Filipino journalist whose travel is in pursuit of journalistic assignment
Those authorized by the President of the Republic of the Philippines for reasons of national interest

The standard reduced travel tax for first-class passengers is PHP 1,350, and for economy passengers, it is PHP 810 .

Privileged Reduced Travel Tax

The privileged reduced travel tax is exclusively available to dependents of Overseas Filipino Workers (OFW), namely:

Legitimate spouse of an Overseas Filipino Worker (OFW)
Unmarried children of an OFW, whether legitimate or illegitimate, who are below 21 years of age
Children of OFWs with disabilities even above 21 years of age.

The privileged reduced travel tax for first-class and economy-class passengers is PHP 400 and PHP 300 , respectively.

How to Avail of the Reduced Philippine Travel Tax

To help you get started applying for RTT, here’s a general step-by-step guide.

Step 1: Understand the criteria for eligibility for RTT and determine whether you pass for the standard or privileged reduced travel tax.

Step 2: Gather all necessary supporting documents to prove your eligibility. Depending on your eligibility, the requirements can vary. Check the complete details here – Reduced Travel Tax | Tourism Infrastructure and Enterprise Zone Authority (tieza.gov.ph)

Step 3: If you have not yet purchased your airline ticket or made any travel arrangements, you can apply for the RTT in advance online as long as you have all the requirements already. Do note that filing for RTT online is limited to those who have not yet purchased their airline ticket and have not yet paid the full travel tax rate. Online RTT applications submitted after 5 P.M. or on weekends are processed on the next working day.

If you have already purchased an airline ticket and prefer to pay your RTT at the airport, proceed to step 4.

Step 4: Arrive at the airport or designated government office where travel tax payments are processed. Look for the travel tax counter or designated personnel.

Step 5: Present your supporting documents to the personnel at the travel tax counter. This will verify your eligibility for the reduced travel tax rate.

Step 6: Pay the reduced travel tax amount applicable to your category. The personnel will inform you of the exact amount to be paid based on your eligibility.

In case you have paid for the full travel tax amount despite being eligible for RTT, TIEZA advises you to apply for a refund of the excess travel tax paid ON-SITE at any TIEZA Travel Tax Office or airport counter.

Step 7: Once the reduced travel tax is paid, you will receive a receipt or clearance indicating that the tax has been settled. Keep this document safe, as you may need it during your travel.

Step 8: With the reduced travel tax paid and clearance obtained, proceed with your travel plans as usual.

Philippine Travel Tax Discounts for Senior Citizens and PWDs

Under current laws, senior citizens and PWDs are entitled to a 20% discount on the travel tax and terminal fee.

Who Is Exempted From Travel Taxes in the Philippines?

There are certain categories of individuals who are exempt from paying travel tax in the Philippines. They are the following:

Foreign Diplomatic and Consular Officials and Members of their Staff
Officials, Consultants, Experts, and Employees of the United Nations (UN) Organization and its agencies
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
Overseas Filipino Workers (OFW)
Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year
Philippine Foreign Service Personnel officially assigned abroad and their dependents
Officials and Employees of the Philippine Government traveling on official business (excluding Government-Owned and Controlled Corporations)
Grantees of foreign government funded trips
Bona-fide Students with approved scholarships by appropriate government agency
Infants (Up to second birthday on date of travel)
Personnel (and their dependents) of multinational companies with regional headquarters, but not engaged in business, in the Philippines
Balikbayans whose stay in the Philippines is less than one (1) year
Family members of former Filipinos accompanying the latter

Where to Pay Philippine Travel Tax

Passengers can settle their travel tax at designated counters in Philippine airports before departure. These counters are typically located in the international departure area of the airport.

How to Pay Philippine Travel Tax Online?

If you plan to pay the Philippine travel tax, here is a guide that provides step-by-step instructions on how you can do it.

Step 1: Go to the official website of the Tourism Infrastructure and Enterprise Zone Authority (TIEZA) – Tourism Infrastructure and Enterprise Zone Authority (tieza.gov.ph)

Step 2: Look for the Travel Tax section on the top of the page beside the About Us tab.

Step 3: Within the Travel Tax section, select Pay Travel Tax Online .

Step 4: Click on the MYEG icon on the laptop photo. The link should direct you here – Online Travel Tax Services System (tieza.online)

Step 5: Fill out the form with the required details.

Step 6: Proceed and select your preferred payment method. This could be through e-wallets, online bank transfers, or credit/debit cards.

Step 7: Follow the prompts to complete the payment process.

Step 8: After successful payment, make sure to keep a copy of the payment confirmation for your records.

How Much is the Terminal Fee in NAIA?

The terminal fee at Ninoy Aquino International Airport (NAIA) varies depending on the terminal and the type of flight. As of 2023, the NAIA charges PHP 300 for domestic flights and PHP 750 for international flights.

How Much is the Travel Tax from the Philippines to Canada?

Filipino passengers traveling from the Philippines to Canada are subject to a travel tax. The amount varies depending on the passenger’s class of travel. First class passengers are charged PHP 2,700 while economy class passengers are charged PHP 1,620.

Is Travel Tax Included in PAL Ticket?

For Philippine Airlines (PAL) tickets, the travel tax is typically not included in the ticket price. Passengers are required to settle the travel tax separately before departure.

Can I Pay Travel Tax at the Airport?

Yes, passengers can pay their travel tax at the airport before their flight. There are designated counters in Philippine airports where travelers can settle this fee conveniently.

Want to Travel Locally in the Philippines?

If you are planning to explore the local destinations in the Philippines, make sure to check out our 15 Top Destinations in the Philippines – Our Recommendations 2024

The author of Budget and Life is a Filipina who holds a Bachelor of Arts degree in Mass Communications and is a licensed professional teacher in the Philippines. She is currently pursuing a career in content writing.

10 Things to Do Before Moving to the Philippines – Insider Tips From a Local!

Preparing to move to the Philippines soon? Let me help you get ready for the new culture and environment! Born and raised in the Philippines, here are 10 recommendations I can give to every foreigner Read more…

2024 Yabu: House of Katsu Review – A First-Timer’s Impression

Have you ever heard of Yabu: House of Katsu? If you’re a fan of Japanese cuisine, you’re in for a treat. Our recent visit to Yabu was a delightful experience, and we’re excited to share Read more…

Fully Booked Bookstore Experience

For all book enthusiasts heading to the Philippines, Fully Booked is an absolute must-visit destination. This bookstore in the Philippines is a go-to destination for all your book needs! If you are curious to learn Read more…

The Philippines Today

The Philippines Today, Yesterday, and Tomorrow

Philippine Travel Tax (11 Commonly Asked Questions)

The Philippine Travel tax has become one of the most reliable sources of funding for the government.

In fact, 50 percent of the total travel tax collected is retained by TIEZA. TIEZA or Tourism Infrastructure and Enterprise Zone Authority replaced the PTA or Philippine Tourism Authority.

The CHED (Commission on Higher Education) gets 40 percent of the collected tax and the National Commission For Culture and the Arts get the remaining 10 percent of travel tax collected.

Enumerated hereunder are the common questions asked by Filipinos and Tourists alike about the Philippines travel tax.

1. What is the Philippine Travel Tax ?

Philippine travel tax is a levy imposed by the Philippine government on individuals who are leaving the Philippines irrespective of the place where the air ticket is issued and form or place of payment.

2. Who Must Pay The Travel Tax?

Citizens of the Philippines
Taxable Foreign Passport Holders
Non-immigrant foreign passport holders who have stayed in the Philippines for more than one (1) year

3. Which Philippine government agency has the power to collect Travel Tax?

The TIEZA or Tourism Infrastructure and Enterprise Zone Authority is the government agency mandated by law to collect the travel tax.

4. What is the Travel Tax For?

The Philippine Travel Tax was originally imposed to curtail unnecessary foreign travel and to conserve foreign exchange. Later, the tax was used to generate much-needed funds for tourism-related programs and projects. It is recognized that tourism promotion alone is not enough to attract tourists to the Philippines. Adequate tourism facilities and infrastructures need to be provided for the growth of the tourism industry. The Travel Tax plays an important role in funding the development and maintenance of these tourism facilities and infrastructures to enhance the countries competitiveness as a major tourism destination.

5. Are those exempted from paying travel tax also exempted from paying terminal fee?

Under the law, only the following are exempted from paying terminal fee

OFW (Overseas Filipino Worker)
Pilgrims endorsed by the National Commission of Muslim Affairs
Athletes endorsed by the Philippine Sports Commission
Others authorized by the Office of the President

6. How Much Is The Travel Tax?

Under the law, the rate for a 1st class passenger is 2,700 pesos and the rate for economy class is 1,620 pesos. This rate is the full travel tax.

7. Where to pay Travel Tax in the Philippines?

The Following Companies operating in the Philippines are delegated to collect the tax upon issuance of tickets: 1. Airline Companies 2. Shipping companies 3. Travel agencies

For tickets issued outside the Philippines or for internet-booked tickets, pay the travel tax directly at 1. TIEZA Travel Tax Offices 2. Travel Tax Counter at major international airports like NAIA or Mactan-Cebu international airport or Clark International Airport.

Philippine Travel Tax Online Payment now available.

8. What are the documents required when paying travel tax?

Bring your original passport and airline ticket

9. Who are exempted from paying the Philippine Travel Tax?

Overseas Filipino workers
Filipino permanent residents abroad whose stay in the Philippines is less than one year Family members accompanying such are also exempted
Infants (2 years and below
Foreign Diplomatic and Consular Officials and Members of their Staff
Officials, Consultants, Experts, and Employees of the United Nations (UN) Organization and its agencies
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
Crew members of airplanes plying international routes
Filipino permanent residents abroad whose stay in the Philippines is less than one (1) year
Philippine Foreign Service Personnel officially assigned abroad and their dependents
Officials and Employees of the Philippine Government traveling on official business (excluding Government-Owned and Controlled Corporations)
Grantees of foreign government-funded trips
Bona-fide Students with approved scholarships by the appropriate government agency
Personnel (and their dependents) of multinational companies with regional headquarters, but not engaged in business, in the Philippines
Those authorized by the President of the Republic of the Philippines for reasons of national interest

10. May a travel tax be refunded? Yes, travel tax can be refunded like

When there is undue tax – you are exempt but you paid
Tax inadvertently paid twice for the same ticket
Entitled to exemption or reduced tax
Offloaded passengers /canceled flights
Downgraded ticket
Reduced Travel Tax
Travel Tax Exemption
Unused ticket

11. Where are the locations of TIEZA travel tax offices?

Provincial Offices

Laoag Travel Tax Unit Departure Lobby Laoag International Airport Laoag City, Ilocos Norte Telefax: (077) 772-1162 Monday to Friday, 8 am – 5 pm Saturday and Sunday, 8 am – 9 pm

Baguio Travel Tax Unit Department of Tourism Building Governor Pack Road Baguio City Tel. No.: (074) 442-6226 Monday to Friday, 8 am – 5 pm

San Fernando, La Union Travel Tax Unit Mabanag Hall, San Fernando, La Union Telefax: (072) 607-1963 Monday to Friday, 8 am – 5 pm

Clark/DMIA Travel Tax Unit Departure Lobby Diosdado Macapagal International Airport Clarkfield Pampanga Monday to Sunday, 4 am – 1 am

SM City San Fernando, Pampanga Travel Tax Unit 3/F Government Service Center, SM City Pampanga San Fernando, Pampanga Monday to Friday, 10 am – 6 pm

Kalibo Travel Tax Unit Departure Area Kalibo International Airport Kalibo, Aklan Monday to Sunday, 8 am – 12midnight

New Bacolod-Silay Airport Travel Tax Unit Departure Area New Bacolod-Silay Airport Brgy. Bagtic, Silay City Monday to Sunday, 5 am – 7 pm

Iloilo Travel Tax Unit DOT Region VI Bldg., Capitol Grounds, Bonifacio Drive, Iloilo City Tel. No.: (033) 366-0480 Telefax: (033) 335-0245 Monday to Friday, 8 am – 5 pm

Iloilo International Airport Travel Tax Unit Departure Area IIA Cabatuan, Iloilo M-T-TH-F-Sunday, 8 am – 11 pm Wednesday and Saturday 8 am – 5 pm

MCIA Travel Tax Unit International Departure Area Mactan Cebu International Airport Lapu-Lapu City, Cebu Tel. No.: (032) 236-3481 24/7 Operation

Cebu Travel Tax Unit Cebu Travel Tax Field Office Andres Soriano Avenue, cor P.J. Burgos Street, Centro, Mandaue City Telefax: (032) 253-3532 Monday to Friday, 8 am – 5 pm

Cagayan de Oro Travel Tax Unit 2nd Floor Lingkod Pinoy Center Robinsons Cagayan De Oro Rosario Crescent, cor. Florentino St. Limketkai Center, Cagayan De Oro City Monday to Friday, 10 am – 6 pm

Davao Travel Tax Unit Door 12, Tourism Complex, Ramon Magsaysay Park, Davao City Telefax: (082) 221-7123 Monday to Friday, 8 am – 5 pm

Davao International Airport Travel Tax Unit Departure Area, Davao International Airport Sasa, Davao City Monday to Sunday, 3 am – 6 pm

SM City Cebu Travel Tax Service Counter Government Service Center North Reclamation Area, Cebu City 6000 Metro Cebu Monday to Saturday, 10 am – 7 pm

Zamboanga Travel Tax Unit NSValderosa Street, Zamboanga City Tel. No.: (062) 991-8687 Telefax: (062) 992-6246 c/o Lantaka Hotel Monday to Friday, 8 am – 5 pm

Metro Manila Travel Tax Offices

TIEZA CENTRAL OFFICE TIEZA Building 6th & 7th Floors, Tower 1, DoubleDragon Plaza Macapagal Avenue corner EDSA extension 1302 Bay Area, Pasay City Philippines Tel. No.: (02) 512-0485 Email.: [email protected] Monday to Friday, from 07:30 am – 05:30 pm

SM CITY MANILA TRAVEL TAX SERVICE COUNTER 5/F Government Service Center, SM City Manila Tel. No.: (632) 463-9934 Monday to Friday, 10 am – 5 pm

NAIA TERMINAL 1 TRAVEL TAX COUNTER Departure Lobby, NAIA, Pasay City Tel. No.: (632) 879-6038 24/7 Operation

SM CITY NORTH EDSA TRAVEL TAX SERVICE COUNTER Government Service Express The Annex Lower Ground Floor, Beside SM Bowling Center

Tel. No.:(632)533-5026 Monday to Friday, 10 am – 5 pm

NAIA TERMINAL 2 TRAVEL TAX COUNTER Departure Lobby, Centennial Terminal 2, Pasay City Tel. No.: (632) 879-5160 24/7 Operation

ROBINSONS GALLERIA TRAVEL TAX SERVICE COUNTER Edsa Cor. Ortigas Ave., Ugong Norte, Quezon CityTel. No.:(632)475-6347 Monday to Friday, 10 am – 6 pm

NAIA TERMINAL 3 TRAVEL TAX COUNTER Departure Lobby, NAIA Terminal 3, Pasay City Tel. No.: (632) 877-7888 loc. 8166 24/7 Operation

POEA MAIN TRAVEL TAX COUNTER Ortigas Ave., Mandaluyong City Tel. No.: (632) 533-5174 Monday to Friday, 8 am – 5 pm

You may want to read:

Where do Filipino emigrants in Germany come from the regions of the Philippines?
28th World Travel Awards Nominees

Philippines eTravel Requirements for US Citizens

Philippines one-stop etravel declaration application from the united states.

Traveling to the Philippines from the United States? To ensure a smooth entry, it's vital to understand the Philippines Electronic Travel Registration (eTravel) Requirements .

Here we clarify the entry requirements for US citizens and the Philippine One-Stop Electronic Travel Declaration System application procedure .

We also break down other essential documents you'll need for a hassle-free visit.

Can US Citizens Travel to the Philippines Right Now?

Yes, US citizens are permitted to travel to the Philippines at the moment.

However, you must first make sure you meet the Philippine entry requirements for US citizens.

Do US Citizens Still Need eTravel for the Philippines?

Yes, US citizens are still required to complete the eTravel Declaration for the Philippines to both enter and leave the country . It’s now officially known as the Philippine One-Stop Electronic Travel Declaration System.

Initially introduced as a COVID-19 safety measure and called the eArrivalCard, the eTravel system now serves as a health declaration for the Philippines. It also replaces the paper-based arrival/departure card for the Philippines.

Where Can I Register for the eTravel Philippines as a US Citizen?

US citizens can complete our Philippines eTravel Electronic Traveler Declaration form completely online using any device with an internet connection.

Here's a simplified guide to the application process:

Access the eTravel Philippines application form
Choose Your Travel Type : Indicate whether you are arriving (Entering the Philippines) or departing (Exiting the Philippines)
Select Transportation Type : Choose between Air or Sea transport, and specify if you are disembarking by sea
Provide Dates : Enter your Date of Arrival (for entry) or Date of Departure (for exit)
Email Submission : Enter your email address for communication and verification purposes. Sign a declaration confirming the accuracy of your information
Wait for Approval : Your application will undergo review. If approved, you will receive a PDF of your eTravel QR code via email

Once approved, you can either print the QR code or take a screenshot on your mobile device for presentation upon arrival in the Philippines or when departing the country.

Information US Citizens Need to Declare on the Philippines eTravel

When completing the eTravel Philippines application, you need to provide the following information :

Registration details/Transport Information

Passport details (Number, Sex, Birth Date, Citizenship, Country of Passport, Occupation)
Mobile Number (with country code)
Permanent Country of Residence (Address details)

Travel Details

Date of Arrival/Departure
Country of Origin/Destination
OFW status (if applicable)
Flight/Vessel details (Name, Number, Airport/Seaport)

Destination Upon Arrival in the Philippines

Address of accommodation in the Philippines (or select "Transit" if applicable)
Contact information for the chosen accommodation

Health Declaration

Information about your current health status and recent exposure to communicable diseases

Additionally, you need to pay the eTravel Application processing fee to submit the form for consideration. Please ensure all details are accurate to prevent processing delays or refusal of your request .

Should I Register for eTravel Philippines before Departing from the US?

You can complete your eTravel form for the Philippines as soon as you know your travel plans . We’ll submit it for official processing at the correct time.

Apply with philippinesetravel.com and your request will be processed in 1 to 2 days . There is also a priority service for delivery in 1 hour.

Benefits of Applying for the Philippine eTravel for Americans with Us

There are several benefits to registering with us over the government Philippine One-Stop Electronic Travel Declaration System application.

What Are the Philippines Entry Requirements for US Citizens?

US citizens can enter the Philippines visa-free for a stay of up to 30 days . To gain entry, they must have the following:

Passport : Ensure your American passport is valid for at least 6 months beyond your intended stay. You must have at least one blank page for an entry stamp
Return or Onward Ticket : You'll need to show proof of a return or onward ticket to another destination
Approved eTravel Declaration : All international travelers must complete the Philippines eTravel Electronic Traveler Declaration form before arrival and departure by air or sea.

Note : The Philippine Bureau of Immigration (BI) may penalize and detain you if you stay in the country after the "admit until" date that immigration officials have printed on your passport.

Depending on the length of your stay, you may also require an approved visa . Please check Philippine visa requirements in advance to see what you need according to your travel plans.

Entering the Philippines as a US Citizen with eTravel

When planning your trip to the Philippines as a US citizen with an eTravel Declaration, you have the flexibility to select from numerous entry points . These include major international airports and seaports.

The Philippines is well-connected to the United States. Here are some of the main flight routes and their estimated journey times:

Los Angeles to Manila: Direct flights are available and typically take approximately 13-15 hours
San Francisco to Manila: Non-stop flights are an option, with an average travel time of around 15-17 hours
New York to Manila: While flights from the East Coast may have layovers, the total travel time is approximately 18-20 hours

Please note that the journey times mentioned are approximate and can vary based on factors such as flight availability , layovers, and specific flight routes.

It's advisable to check with airlines for the most current schedules and travel durations when planning your trip to the Philippines.

Philippine Airports – Terminal Fee, Travel Tax & Flights Guide

Are you traveling in the Philippines or abroad? There are some important things to know before you fly.

This detailed guide answers frequently asked questions about Philippine airports and flights.

Philippine terminal fee + travel tax

Here’s a lowdown on fees that you might have to pay at airports in the Philippines. Followed by helpful tips about individual airports.

What is the terminal fee? Do I need to pay at the airport?

You need not worry about the terminal fee if you are arriving at any airport in the Philippines. The terminal fee should already be included in the flight ticket price upon booking for both domestic and international flights.

The airport terminal fee or “Philippine passenger service charge” (DPSC) is an airport tax/exit fee for passengers departing from airports in the Philippines. Overseas Filipino workers (OFWs) are exempted from paying the terminal fee. The terminal fee ranges from P50 to P220 per person for domestic flights or P600 to P1,135 per person for international flights.

What is PH Travel Tax?

The Philippine travel tax is a fee for Filipinos traveling abroad. The full travel tax is P1,620 for passengers on economy class plane tickets and P2,700 when flying first class. You need not worry about the travel tax if you’re a foreigner traveling in the Philippines on a short visit or simply transiting as this fee only applies to citizens of the Philippines, permanent resident aliens, and non-immigrant aliens who have stayed in the Philippines for a period of not less than one year. You can check TIEZA’s website for the full details on PH travel tax exemptions and reduced fees.

PH Travel Tax Online Payment

Selected airlines including Cebu Pacific offer the option of paying the Philippine Travel Tax online on their website. This is highly recommended if you want to skip lining up at the airport. You can also pay the travel tax online on the TIEZA Online Travel Tax Payment System (OTTPS) website.

Manila-NAIA International Airport (MNL)

The Manila Airport is the busiest airport and the main international gateway to the Philippines. Commonly referred to as “NAIA” or Ninoy Aquino International Airport, it is located in the cities of Pasay and Parañaque, within the Metro Manila area in Luzon Island (Northern Philippines).

Manila Airport Transfers & Car Charter

Manila Airport-NAIA Shuttle Bus

Manila-NAIA Airport – Private Transfer

Manila Private Car Charter

View all discounts

Where to stay near Manila Airport — For a comfortable and convenient stay, book a room in Newport World Resorts (formerly Resorts World Manila) located right across the street from Terminal 3. The Manila Bay Entertainment City area is also a great option since it is conveniently connected to Terminal 3 via the newly opened skyway. Click below to check room rates and promos.

Check Rates See more

Manila Airport-NAIA terminal fee — The terminal fee is not collected at Manila Airport for domestic and international flights. The terminal fee should already be paid for/included in the plane ticket price, at the time of booking.

See more about Manila

32 Things to do in The Philippines + Tourist Spots

Mactan–Cebu International Airport (CEB)

Cebu Airport, is around 15 kilometers away from the center of Cebu City. It is located in Lapu Lapu City, Mactan Island. Travel time may take 1 hour or more, depending on traffic jams, especially crossing Mandaue. Without traffic, the drive should take around 45 minutes.

Cebu Airport transfers

Cebu Airport Private Transfers – for Cebu City, Mactan & more

Cebu Car Charter – Cebu City/Mactan Private DIY Transport

Where to stay near Cebu Airport

Cebu Airport terminal fee — The terminal fee is not collected at Cebu Airport for domestic and international flights. The terminal fee should already be paid for/included in the plane ticket price, at the time of booking.

See more about Cebu

Boracay-Caticlan Airport (MPH)

Caticlan Airport, located in Malay, Aklan, is less than one kilometer away from Caticlan Jetty Port. You can take a shuttle, tricycle, or even walk if you are not bringing heavy luggage. Go on a short ferry ride to Cagban Jetty Port in Boracay Island. Then, ride a shuttle or multicab to your resort/destination in Boracay Island.

Boracay Airport transfers & tours

See all discounts

Caticlan Airport-Boracay Hotel Shared Transfers – Shuttle+Ferry Ticket

Caticlan Airport–Boracay Hotel Private Transfers

Hotels near Boracay Airport — There some options to stay near the airport, but most of them are not good. Head straight to Boracay if you can. If you get stuck in town, click below to check rates on places to stay nearby.

Boracay Airport terminal fee — Boracay Airport terminal fee should already be paid for / included in the plane ticket price, at the time of booking. You do not have to pay the terminal fee at the airport.

See more about Boracay

Kalibo International Airport (KLO)

Kalibo airport is located near the town center, just 4 kilometers away or under 10-minutes by car. Travel time to Boracay takes around 1 hour. If you are headed to Boracay, you can either take a 1-hour shuttle or bus to Caticlan Jetty Port, where you can find ferries that go to Boracay Island. You can find them outside the arrivals area or book the trip online easily.

Kalibo Airport transfers

Kalibo Airport-Boracay Hotel Shared Transfers – Shuttle+Ferry Ticket

Kalibo Airport–Boracay Hotel Private Transfers

Kalibo Airport terminal fee — The terminal fee is not collected at Kalibo Airport for domestic and international flights. The terminal fee should already be paid for/included in the plane ticket price, at the time of booking.

Hotels near Kalibo Airport

Check rates See more

See more about Kalibo

Puerto Princesa International Airport (PPS)

Puerto Princesa Airport, located in Palawan, is located right within city proper. Puerto Princesa has a small city center, so getting around usually takes 15-minutes or less. There are shuttle vans stationed near the arrivals area that can take you directly to El Nido and other towns on the island. Or, go on a tricycle from the arrival area or airport exit gate to get to your destination in the city.

Puerto Princesa Airport transfers

Puerto Princesa Airport to PP City Hotel Transfers

Puerto Princesa – El Nido Shuttle Transfers

Where to stay near Puerto Princesa Airport

Puerto Princesa Airport terminal fee — The Puerto Princesa Airport passenger terminal fee is P700 per person for international flights. If you are on a domestic flight, the terminal fee should already be paid for / included in the plane ticket price, at the time of booking.

See more about Palawan

12 Things to do in Palawan + Tourist Spots

Bohol-Panglao International Airport (TAG)

Bohol Airport transfers

Bohol Airport – Panglao/Tagbilaran Transfers (Private Shuttle/Car)

Bohol Private Car Charter

Where to stay near Bohol Airport

Bohol Airport terminal fee — Bohol–Panglao Airport terminal fee should already be paid for / included in the plane ticket price, at the time of booking. You do not have to pay the domestic terminal fee at the airport.

See more about Bohol

Clark International Airport (CRK)

Clark Airport is around 15 kilometers away from Angeles City proper or 95 kilometers from Manila. Travel time is approximately 2 hours.

Clark Airport transfers

Clark Airport Private Transfers – to/from Manila & more

Where to stay near Clark Airport

Clark Airport terminal fee — The terminal fee is not collected at Clark Airport for domestic and international flights. The terminal fee should already be paid for / included in the plane ticket price, at the time of booking.

See more about Clark & Pampanga

Davao International Airport (DVO)

Davao Airport is around 10 kilometers away from Davao City Center. You can ride a metered taxi, which takes around 30 to 45 minutes.

Where to stay near Davao Airport

Davao Airport terminal fee — The terminal fee is not collected at Davao Airport for domestic and international flights. The terminal fee should already be paid for / included in the plane ticket price, at the time of booking.

See more about Davao

14 Things to do in Davao + Tourist Spots

Iloilo International Airport (ILO)

Iloilo Airport, located in Cabatuan-Santa Barbara is around 20 kilometers away from Iloilo City proper. Travel time is around 25 to 40 minutes. From the airport, you can ride a shuttle or taxi to get to Iloilo City.

Iloilo Airport transfers

Iloilo Airport-Iloilo City Hotel Shuttle – ILO Private and Shared Transfers

Where to stay near Iloilo Airport

Iloilo Airport terminal fee — The terminal fee is not collected at Iloilo Airport for domestic and international flights. The terminal fee should already be paid for / included in the plane ticket price, at the time of booking.

See more about Iloilo

Cagayan de Oro-Laguindingan Airport (CGY)

Cagayan de Oro Airport, located in the Laguindingan town, Misamis Oriental, is around 35 kilometers away from Cagayan de Oro City proper. Travel time to Cagayan de Oro or Iligan cities takes up to 1 hour.

Where to stay near Cagayan de Oro Airport

Cagayan de Oro Airport terminal fee — Cagayan de Oro Airport terminal fee should already be paid for / included in the plane ticket price, at the time of booking. You do not have to pay the domestic terminal fee at the airport.

See more about CDO & Northern Mindanao

Bacolod-Silay International Airport (BCD)

Bacolod Airport, located in Silay City, Negros Occidental, is around 18 kilometers away from Bacolod City proper. Travel time takes approximately 30 to 45 minutes.

Where to stay near Bacolod-Silay Airport

Bacolod Airport terminal fee — Bacolod Airport terminal fee should already be paid for / included in the plane ticket price, at the time of booking. You do not have to pay the domestic terminal fee at the airport.

See more about Bacolod & Negros Occidental

15 Things to do in Bacolod + Negros Occidental Tourist Spots

More Philippine Airports

Basco airport (bso), batanes.

Distance to Basco Town Proper — 750 m; 3 mins

Hotels near Basco Airport

Check rates

Busuanga-Coron Airport (USU)

Distance to Coron Town Proper — 22 km; 20 mins

Hotels near Coron Airport

Butuan Airport (BXU)

Distance to Guingona Park — 12.3 km; 17 mins

Hotels near Butuan Airport

Calbayog Airport (CYP)

Distance to Calbayog City Proper — 6 km; 11 mins

Hotels near Calbayog Airport

Camiguin Airport (CGM)

Distance to Mambajao Municipal Hall — 1.3 km; 13 mins

Hotels near Camiguin Airport

Catarman Airport (CRM)

Distance to Catarman Town Proper — 2 km; 6 mins

Hotels near Catarman Airport

Cauayan Airport (CYZ)

Distance to Cauayan City Proper — 3.5 km; 10 mins

Hotels near Cauayan Airport

Cotabato Airport (CBO)

Distance to Cotabato City Plaza — 9.1 km; 13 mins

Dumaguete Airport (DGT)

Distance to Dumaguete Boulevard — 3.5 km; 10 mins

Hotels near Dumaguete Airport

Dipolog Airport (DPL)

Distance to Dipolog Cathedral — 1.8 km; 4 mins

Hotels near Dipolog Airport

Laoag Airport (LAO)

Distance to Laoag City Proper — 7.5 km; 15 mins

Hotels near Laoag Airport

General Santos International Airport (GES)

Distance to General Santos City Hall — 14.5km; 23 mins

Hotels near General Santos Airport

Jolo Airport (JOL)

Distance to Jolo Municipal Hall — 1.5km; 4 mins

Hotels near Jolo Airport

Legazpi Airport (LGP)

Distance to Legazpi City Proper — 3.5 km; 10 mins

Hotels near Legazpi Airport

Masbate Airport (MBT)

Distance to Masbate City Center — 850 m; 2 mins

Hotels near Masbate Airport

Naga Airport (WNP)

Distance to Naga City Proper — 11 km; 24 mins

Hotels near Naga Airport

Ozamiz Airport (OSZ)

Distance to Immaculate Concepcion Cathedral — 4.8 km; 10 mins

Hotels near Ozamiz Airport

Pagadian Airport (PAG)

Distance to Pagadian City Hall — 6.5 km; 10 mins

Hotels near Pagadian Airport

Romblon-Tablas Airport (TBH)

Distance to San Agustin Pier — 34 km; 34 mins. To Odiongan Town Proper — 25 km.

Hotels near Romblon Airport

San Jose Airport (SJI)

Distance to San Jose Town Proper — 2.5 km; 5 mins

Hotels near San Jose Airport

Siargao Airport (IAO)

Distance to Dapa Ferry Terminal — 15 km; 20 mins. To Cloud 9 Boardwalk, General Luna — 32 km; 43 mins

Hotels near Siargao Airport

Surigao Airport (SUG)

Distance to Surigao City Hall — 4.5 km; 8 mins

Hotels near Surigao Airport

Tacloban Airport (TAC)

Distance to Leyte Provincial Capitol — 10.5 km; 23 mins

Hotels near Tacloban Airport

Tandag Airport (TDG)

Distance to Tandag City Proper — 4 km; 8 mins

Hotels near Tandag Airport

Tawi-Tawi Airport (SGS)

Distance to Bongao Municipal Hall — 6 km; 8 mins

Hotels near Tawi-Tawi Airport

Tuguegarao Airport (TUG)

Distance to Tuguegarao City Proper — 4 km; 10 mins

Hotels near Tuguegarao Airport

Virac Airport (VRC)

Distance to Virac Town Proper — 3 km; 6 mins

Hotels near Virac Airport

Zamboanga International Airport (ZAM)

Distance to Zamboanga City Hall — 3.5 km; 9 mins

Hotels near Zamboanga Airport

Before you go

How do I know if the terminal fee is included in the airline booking?

Check the breakdown of taxes and fees on your booking receipt or when booking the flight ticket. The terminal fee is usually labeled as PH Passenger Service Charge, Domestic Passenger Service Charge or International Passenger Service Charge. There’s usually also a corresponding Aviation Security Fee (ASF) and separate Value Added Tax for the terminal fee.

Do I still need to pay the terminal fee, even after paying the travel tax?

Yes, the terminal fee and travel tax are separate fees. If you’re not exempted, then you need to pay both.

Do I need to pay the terminal fee and travel tax when I arrive in the Philippines?

The airport terminal fee and Philippine Travel Tax does not apply to arriving passengers.

Don’t leave yet. There’s more!

Discover more blogs and travel tips in:

Philippines
Puerto Princesa
General Santos
Cagayan de Oro
Southeast Asia

Find more posts about:

FREQUENTLY ASKED QUESTIONS (FAQs)

Table of contents, civil registration, report of birth.

For more information on Report of Birth, click here .

For information not found below and any other inquiries, please email: [email protected]

1. what are the requirements for report of birth?

For the list of requirements, please click here .

2. hoW SHOULD THE REGISTRANT’S NAME APPEAR IN THE REPORT OF BIRTH (ROB)?

The registrant’s name should be consistent with Philippine naming convention, such that all given names form part of the first name (entry #2 on the ROB form).

For registrants born legitimately:

Surname = Father’s surname

Middle name = Mother’s maiden last name

For registrants born out of wedlock and the mother has no prior subsisting marriage with a person other than registrant’s father:

Pursuant to RA 9255, the illegitimate child shall bear no middle name and the mother’s maiden name as surname.

If the biological father admits paternity, he should execute the Affidavit of Admission of Paternity (AAP) so the ROB can be annotated accordingly.

If an AAP is executed by the father, the registrant has the option to adopt the surname of the father as his/her surname. To do so, the mother/registrant, depending on registrant’s age, shall execute the Affidavit to Use the Surname of the Father (AUSF). The mother’s surname subsequently becomes registrant’s middle name, similar to the format of legitimate children.

For registrants born out of wedlock and the mother has a prior subsisting marriage with a person other than registrant’s father:

Pursuant to Article 167 of the Family Code of the Philippines, the registrant is presumed legitimate and shall bear the surname of the mother’s legal husband.

3. WHEN IS A CHILD CONSIDERED DUAL FILIPINO AND AMERICAN AT BIRTH?

A child born in the US on or after 17 January 1973 to at least 1 Filipino citizen parent is considered dual Filipino and American at birth. The birth would need to be reported to the Embassy/Consulate with jurisdiction over the place of birth so that the child can be recognized as a Filipino citizen. The child may apply for a Philippine passport upon completion of the Report of Birth.

4. IS IT MANDATORY TO APPLY FOR A PHILIPPINE PASSPORT AFTER THE REPORT OF BIRTH IS COMPLETED?

It is not mandatory to apply for a Philippine passport after completing the Report of Birth process. However, whenever traveling to the Philippines, especially if staying for an extended period and/or dealing with various public and private establishments such as the Philippine Bureau of Immigration, schools, banks, and real estate entities where proof of Philippine citizenship is required, possession of a Philippine passport, in addition to an approved ROB, facilitates transactions.

5. IN CASE OF LOSS OF PERSONAL COPY, HOW CAN I OBTAIN ANOTHER COPY OF MY APPROVED REPORT OF BIRTH (ROB)?

All approved ROBs are forwarded to Manila and become part of the permanent record of the Philippine Statistics Authority (PSA). After approximately six (6) months from the time of approval of the ROB, registrant may request for an authenticated copy from the PSA online at www.psahelpline.ph or www.psaserbilis.com.ph or by visiting the various PSA Serbilis Centers.

For ROBs filed with the Philippine Embassy in Washington DC from April 2016 onwards, registrants may also apply for a certified true copy of the approved ROB with the Embassy for a fee of USD25.

Report of Marriage

For more information on Report of Marriage, click here .

1. WHAT ARE THE REQUIREMENTS FOR REPORT OF MARRIAGE?

2. is it mandatory for the wife to adopt her husband’s surname after the report of marriage is completed.

It is not mandatory for the wife to adopt the husband’s surname following reporting of marriage. Under PH laws, the wife has three (3) options:

Option 1: Retain complete maiden name.

Option 2: Adopt husband’s surname as surname. Maiden surname becomes the middle name.

Option 3: Affix husband’s surname to maiden surname by hyphenating (MAIDEN SURNAME-HUSBAND’S SURNAME). Middle name remains as is.

It should be noted that once the maiden surname is changed, the wife cannot simply revert back to her maiden name, unless supported by documentation evidencing death of husband (death certificate) or dissolution of marriage under PH laws (PSA-annotated marriage certificate / Report of Marriage).

2. IN CASE OF LOSS OF PERSONAL COPY, HOW CAN I OBTAIN ANOTHER COPY OF MY APPROVED REPORT OF MARRIAGE (ROM)?

All approved ROMs are forwarded to Manila and become part of the permanent record of the Philippine Statistics Authority (PSA). After approximately six (6) months from the time of approval of the ROM, registrants may request for an authenticated copy from the PSA online at www.psahelpline.ph or www.psaserbilis.com.ph or by visiting the various PSA Serbilis Centers.

For ROMs filed with the Philippine Embassy in Washington DC from April 2016 onwards, registrants may also apply for a certified true copy of the approved ROM with the Embassy for a fee of USD25.

3. IF THE FILIPINO SPOUSE/S HAVE PRIOR MARRIAGE/S, WHAT ADDITIONAL SUPPORTING DOCUMENTS ARE REQUIRED?

If widowed, applicant must present the original and (4) photocopies of the death certificate of deceased spouse. In case the applicant’s name is not indicated in the death certificate as spouse of the deceased, the applicant shall likewise present the original and (4) photocopies of the PSA marriage certificate / ROM.

If annulled in the Philippines, applicant must present the original and (4) photocopies of the PSA marriage certificate / ROM from previous marriage, with annotation of the declaration of nullity by a Philippine court.

If divorced outside of the Philippines, applicant must present the original and (4) photocopies of the PSA marriage certificate / ROM from previous marriage, with annotation of the recognition of the foreign judgment of divorce by a Philippine court.

Report of Death

For more information on Report of Death, click here .

1. WHAT ARE THE REQUIREMENTS FOR REPORT OF DEATH?

2. in case of loss of personal copy, how can a next-of-kin obtain another copy of the approved report of death (rod).

All approved RODs are forwarded to Manila and become part of the permanent record of the Philippine Statistics Authority (PSA). After approximately six (6) months from the time of approval of the ROD, registrant may request for an authenticated copy from the PSA online at www.psahelpline.ph or www.psaserbilis.com.ph or by visiting the various PSA Serbilis Centers.

For RODs filed with the Philippine Embassy in Washington DC from April 2016 onwards, registrants may also apply for a certified true copy of the approved ROD with the Embassy for a fee of USD25.

DUAL CITIZENSHIP

For more information on Dual Citizenship, click here .

For information not found below and any other inquiries, please email: [email protected]

1. WHAT ARE THE REQUIREMENTS FOR DUAL CITIZENSHIP?

2. why do you need my certificate of birth/marriage/naturalization.

These documents help your application by establishing the natural-born Filipino status, civil status, foreign citizenships and other relevant information as required on the application form.

3. CAN I NOW RESIDE IN THE PHILIPPINES?

Having retained/reacquired your Philippine citizenship, you can reside in the Philippines for as long as you want without having to apply for entry visa and paying immigration fees. You can choose to retire or permanently settle in the Philippines.

4. IS THERE A RESIDENCY REQUIREMENT TO BE ELIGIBLE FOR DUAL CITIZENSHIP?

Residency in the Philippines is NOT a requirement for those who retain/reacquire Philippine citizenship. Those who intend to vote in local elections, however, must establish residence in the locality where they wish to vote.

5. WHAT ARE THE OTHER PH GOVT ISSUED DOCUMENTS THAT I CAN BRING / USE?

Other Philippine-government issued document may be submitted such as the marriage certificate issued by the Philippine Statistics Authority whereby the details of the applicant’s birth date, place of birth, gender and, the citizenship of the parents are clearly indicated.

A Certificate of Election of Filipino citizenship issued by the Bureau of Immigration will also have to be submitted, if applicable.

6. WHAT ARE THE IMPLICATIONS ON PAYMENT OF INCOME TAXES?

Under the Philippine Comprehensive Tax Reform Program of 1997, incomes earned overseas by Filipinos from 1998 onwards are no longer taxable by the Philippine government. Hence, all Filipinos abroad, including those who have retained/reacquired their Philippine citizenship, have been exempted by the Philippine Government from paying Philippine income tax on incomes earned abroad.

Incomes earned in the Philippines, however, will be subject to Philippine income tax.

Prospective applicants are advised to visit and read the contents of the website of the U.S. Internal Revenue Service, which contains information about current U.S. government policy on taxes on incomes earned worldwide, or to seek legal advice from a U.S. tax lawyer.

7. WHAT ARE THE RIGHTS AND PRIVILEGES THAT I WOULD ENJOY WHEN I RETAIN/REACQUIRE PHILIPPINE CITIZENSHIP?

Once you reacquire/retain your Philippine citizenship, you will again enjoy full civil, economic and political rights under existing Philippine laws.

Among these rights are:

1. The right to travel with a Philippine passport;

2. The right to own real property in the Philippines;

3. The right to engage in business and commerce as a Filipino; and

4. The right to practice one’s profession, provided that a license or permit to engage in such practice is obtained from the Professional Regulation Commission (PRC), or the Supreme Court in the case of lawyers.

You may also vote in the Philippine national elections (for President, Vice President, Senators and sectoral representatives) in accordance with the provisions of the Overseas Absentee Voting Act of 2003.

Your foreign spouse also automatically becomes eligible for an immigrant visa.

You will enjoy all other right and privileges enjoyed by Filipino citizens.

8. DO I HAVE TO BE A DUAL CITIZEN TO OWN PROPERTY IN THE PHILIPPINES?

No, former natural-born filipinos can still own land in the philippines even if they do not re-acquire filipino citizenship, but subject to limitations prescribed by philippine republic act 8179 (for residence purposes- up to 1000 square meters of urban land or one hectare of rural land) and batas pambansa 185 (for business or investment purposes 5000 square meters of urban land or three hectares of rural land)..

By becoming a Filipino citizen, you remove these limitations from yourself.

9. WHAT ABOUT PAYMENT OF PHILIPPINE TRAVEL TAXES?

Travel tax exemption is being granted to dual citizens departing the philippines and returning to the us whose arrival is stamped on the philippine passport and whose stay does not exceed one (1) year. for this purpose, a travel tax exemption certificate is issued upon presentation of both the philippine and us passports. processing fee of php 200.00 is collected for every certificate issued..

Dual citizens whose stay in the Philippines exceed one (1) year will pay the travel tax irrespective of which passport they use for travel.

10. WILL MY APPLICATION FOR DUAL CITIZENSHIP UNDER RA 9225 AFFECT MY US CITIZENSHIP?

The act does not require one to renounce his or her us citizenship. also, generally there is no prohibition against dual citizenship in the us. nonetheless, you are encouraged to ask your employer if obtaining dual citizenship will affect your employment status especially those who intend to work for a us federal government agency or the us military..

Nonetheless, the US Supreme Court, as early as 1952, has stated that dual citizenship is a “status long recognized by law” and that “a person may have and exercise rights of nationality in two countries and maybe be subject to the responsibilities of both. The mere fact he asserts the rights of one citizenship does not mean that he renounces the other” (Kawakita v US, 343 US 717). In 1964, the US Supreme Court also ruled that a naturalized US citizen has the right to return to his country of origin and resume his former citizenship while remaining a US citizen, even if he never returns to the US (Schneider v. Rusk, 377 US 163).

11. UPON RETENTION/REACQUISITION OF PHILIPPINE CITIZENSHIP, AM I REQUIRED TO APPLY FOR A PHILIPPINE PASSPORT?

Application for a Philippine passport is not mandatory. However, a passport serves as evidence of Philippine citizenship and is easier to carry around than your Identification Certificate.

In case you need to conduct business in the Philippines (e.g. in a bank), a Philippine passport is a universally recognized government-issued ID.

Traveling with a valid Philippine passport also enables visa-free entry to several countries neighboring the Philippines, among them Singapore, Thailand, Viet Nam and Indonesia.

12. I STILL HAVE A VALID PHILIPPINE PASSPORT, WHICH I RENEWED BEFORE I GOT NATURALIZED AS A US CITIZEN. NOW THAT I HAVE RETAINED/REACQUIRED MY PHILIPPINE CITIZENSHIP, CAN I STILL USE THIS PASSPORT?

No, your old Philippine passport was rendered null and void the moment you were naturalized as a US citizen. You are, however, eligible to apply for a new Philippine passport filing retention/reacquisition of your Philippine citizenship.

Individuals that have just retained/reacquired their Philippine citizenship, who wish to apply for a Philippine passport, will need to make a separate application and submit the requirements for passport renewal, one of which is the birth certificate issued by the Philippine Statistics Authority.

13. CAN MY SPOUSE, WHO IS NOT A FORMER FILIPINO, APPLY FOR DUAL CITIZENSHIP?

No, only former natural-born Filipinos may apply for dual citizenship under RA 9225.

14. WILL MY FOREIGN SPOUSE, WHO WILL TRAVEL WITH ME TO THE PHILIPPINES, BE REQUIRED TO SECURE ADDITIONAL TRAVEL DOCUMENTS FROM THE PHILIPPINE EMBASSY BEFORE LEAVING?

The answer would depend on the intended period of stay in the Philippines and if the spouse is a visa-required national under the Philippine visa regulation.

Foreign spouse (as well as children) included in the visa waiver category may avail of the Balikbayan-Program for stays of up to 1 year. Otherwise, they would need to apply for an appropriate visa .

15. CAN MY SPOUSE, WHO IS NOT A FORMER FILIPINO, LIVE IN THE PHILIPPINES?

An immigrant visa may be issued to a Filipino citizen’s foreign spouse which entitled him/her to permanently reside in the Philippines. The visa may be obtained by applying at the Philippine Embassy of Philippine Consulate General. The effectivity of the visa, however, is contingent upon the Filipino citizen’s retention of his Filipino citizenship.

16. DO ADOPTED CHILDREN OF FORMER FILIPINOS QUALIFY FOR DUAL CITIZENSHIP?

Yes. Under the principle of derivative citizenship, unmarried children below eighteen (18) years of age, whether legitimate, illegitimate, or adopted, of former Filipino parents who retained/reacquired their Philippine citizenship under RA 9225, may also be deemed Filipino citizens, if they are included in the parent’s application for retention/reacquisition of Philippine citizenship and the corresponding fees are paid.

17. WHAT SHOULD I WEAR TO THE OATH TAKING CEREMONY?

There is no prescribed dress code for the Oath Taking Ceremony. However, the ceremony is a solemn and meaningful event. Please dress in proper attire to respect the dignity of the event.

LEGALIZATION

For more information on Legalization, click here .

For information not found below and any other inquiries, please email: [email protected]

1. WHAT ARE THE REQUIREMENTS FOR LEGALIZATION?

2. what is an apostille and when do i need one.

An Apostille is a certificate that authenticates the origin of a public document. It is issued by a country that is party to the Apostille Convention to be used in another country which is also a party to the Convention.

On 14 May 2019, the Philippines will officially become a party to the Apostille Convention. Authentication is still required for all Philippine documents to be used abroad, but this time with an Apostille instead of an Authentication Certificate (“red ribbon”) as proof of authentication.

After authentication (Apostillization) by DFA-OCA, as Competent Authority, there is no more need for authentication (legalization) by the Foreign Embassies or Consulates except for non- Apostille countries and those that objected to the Philippine accession.

3. IN WHICH COUNTRIES DOES THE APOSTILLE CONVENTION APPLY?

The Apostille Convention only applies if both the country where the public document was issued and the country where the public document is to be used are parties to the Convention. For the updated list of all “Apostille Countries,” please visit this link:

https://www.hcch.net/en/instruments/convaentions/status-table/?cid=41

Aside from countries that have not acceded to the Apostille Convention, the Philippine Apostille will not yet apply to Austria, Finland, Germany and Greece. Documents from and to such countries will still require legalization by the concerned Embassy or Consulate.

4. WHAT DO I DO IF THE COUNTRY WHERE I NEED TO USE MY PUBLIC DOCUMENT IS NOT AN APOSTILLE COUNTRY?

By 14 May 2019, DFA-OCA will issue Apostille Certificates to all documents submitted for authentication. If your public document is to be used in a country where the Apostille Convention does not apply, you should contact the Embassy or Consulate of the country where you intend to use the document in order to find out what your options are. This usually means that you need to present your documents to the said country’s Embassy or Consulate in the Philippines for its authentication/legalization.

You may also ask the intended recipient of your document whether an Apostille is necessary in your particular case.

5. TO WHICH DOCUMENTS DOES THE APOSTILLE CONVENTION APPLY?

The Philippine Apostille will apply to the same types of documents that are subject to authentication by the DFA prior to the effectivity of the Apostille Convention in the Philippines. For more information on the apostillization of Philippine government-issued documents and private documents, please visit https://dfa-oca.ph/authentication/ .

Moreover, an Apostille may never be used for the recognition of a document in the country where that document was issued. Apostilles are strictly for the use of public documents abroad. Thus, if your document is to be used in the Philippines, it cannot be submitted to the DFA for authentication/Apostillization.

6. WHAT IS THE BENEFIT OF AN APOSTILLE AND HOW IS IT DIFFERENT FROM THE AUTHENTICATION CERTIFICATE (“RED RIBBON”)?

The Apostille streamlines the whole authentication procedure of documents for use abroad resulting to more convenience, less cost and processing time for the applicants. Before Apostille, a Philippine document to be used abroad needs a Certification by the relevant government agency or office, Authentication by the DFA and Authentication (Legalization) by the Embassy of the country of destination.

With the Apostille, the aforementioned document will no longer require legalization by the Foreign Embassy if the country of destination is already a Member of the Apostille Convention (or an “Apostille Country.”) Once Apostillized, the document can be validly used in any and all Apostille Countries.

The Apostille Convention also establishes conditions that are more conducive to foreign investment thereby improving the country’s global competitiveness. It makes it easier for companies to start up a business in a foreign country such as the Philippines. More direct investments in the Philippines mean more jobs for the Filipinos.

7. I AM AN OVERSEAS FILIPINO, HOW WILL THE APOSTILLE CONVENTION AFFECT ME?

Just as Philippine documents for use in Apostille countries will no longer need to pass through another authentication by the foreign embassies in Manila after they have been authenticated (Apostillized) by the DFA-OCA, foreign documents from Apostille countries will only need Apostillization by the host government for them to be validly used in the Philippines or in another Apostille country. (Note: DFA-OCA will not authenticate/Apostillize all types of foreign documents.)

There shall be no change in the authentication process in non-Apostille countries and in Austria, Fintand, Germany and Greece.

8. WHAT IF I STILL WANT MY DOCUMENT, EXECUTED IN AN APOSTILLE COUNTRY, TO BE AUTHENTICATED BY THE PHILIPPINE EMBASSY?

By 14 May 2019, Philippine Embassies/Consulates shall no longer authenticate documents originating from Apostille countries. Such documents will still need the Apostille from the host government but not the authentication by the Philippine Embassy/Consulate.

Embassies and Consulates are not authorized to issue an Apostille.

9. WHAT ARE THE EFFECTS OF AN APOSTILLE?

Just like the Authentication Certificate (or “red ribbon”), an Apostille only certifies the origin of the public document to which it relates: it certifies the authenticity of the signature or seal of the person or authority that signed or sealed the public document and the capacity in which this was done.

An Apostille does not certify the content of the public document to which it relates.

An Apostille may never be used for the recognition of a document in the country where that document was issued — Apostilles are strictly for use of public documents abroad. Thus, DFA- OCA will not issue an Apostille for documents that will be used in the Philippines.

10. IF THE RECIPIENT OF MY APOSTILLE WANTS TO VERIFY MY APOSTILLE, WHAT SHOULD I SUGGEST?

Each Apostille Country is required to keep a register in which it records the date and number of every Apostille it issues, as well as information relating to the person or authority that signed or sealed the underlying public document. Recipients may contact the Competent Authority identified on the Apostille and ask whether the information on the Apostille corresponds with the information in the register.

In order to verify a particular Apostille, recipients may contact the Competent Authority. Contact information for the Competent Authorities, including phone numbers and website information, is available in the Apostille Section of the Hague Conference website: https://www.hcch.net/en/instruments/conventions/authorities1/?cid=41

Issued Philippine Apostilles may be verified through this link: www.dfa.gov.ph/verify-apostille . You may also scan the QR Code on the Apostille, using your smartphone, for a quick access to the verification link.

For questions/clarification, please send an e-mail to [email protected] or call +1-202-467-9319.

OVERSEAS ABSENTEE VOTING

Fore more information on Overseas Absentee Voting, click here .

For information not found below and any other inquiries, please email: [email protected]

1. WHAT ARE THE QUALIFICATIONS FOR OVERSEAS ABSENTEE VOTING?

For the qualifications, please click here .

2. HOW CAN I VOTE?

The method of voting in the US and Caribbean is postal. There is no need to request the Embassy to mail your ballots.

The Embassy will mail all electoral packets to the registered addresses of overseas voters.

3. I HAVE CHANGED MY REGISTERED ADDRESS. CAN I CORRECT MY ADDRESS?

If you are registered under Washington DC PE, please visit this website on or before 08 April 2022 to submit your application and supporting documents: tinyurl.com/wdcpeov

If you are registered under other posts, please contact your respective consulates.

4. WHEN CAN I RECEIVE MY BALLOT?

Ballots will be mailed as soon as they are received from COMELEC and processed by the Embassy. As of today, some of the election packets are still in transit to Washington, D.C.

5. CAN I DROP MY BALLOT?

Yes, if you are a registered voter under the Embassy. There are designated drop boxes at the Embassy. If you are registered under other posts, please contact your respective consulates.

6. WHAT IF MY REGISTERED MAILING ADDRESS WAS INCORRECT OR IS NO LONGER APPLICABLE?

If your ballot was returned to sender, in this case to the Embassy, the Embassy will update and announce a list of returned ballots on its website and social media platforms. Should you find yourself in that list, please immediately contact the Embassy at [email protected] for further coordination.

7. CAN I PICK UP MY BALLOT?

You can signify your intent to pick up your ballot by emailing [email protected] on or before April 13. If you signified your intent and received confirmation from the Embassy, you will have to pick up your ballot on or before 22 April 2022.

All unclaimed ballots after 22 April 2022 will be mailed out to the registered addresses of those voters.

8. CAN I STILL REGISTER TO VOTE?

No, overseas voters’ registration ended on 14 October 2021.

9. WHEN DOES THE OVERSEAS ELECTION PERIOD END?

Voters are reminded that only ballots received by the Embassy before Monday, 09 May 2022, 7:00AM ET (concurrent to the close of polls in Manila on 09 May 2022, 7:00 PM Philippine Time) will be counted. Ballots received after this time will be considered INVALID and not be counted.

10. WHEN AND WHERE WILL BALLOT FEEDING TAKE PLACE?

Ballot feeding will take place every Monday and Thursday at 9:00AM during the voting period, beginning on 10 April – 09 May 2022. The venue for all proceedings will be at the Quezon Hall of the Philippine Embassy Chancery Annex, 1617 Massachusetts Avenue NW, Washington D.C. 20036.

PASSPORT SERVICES

For more information on Passport Services, click here .

For information not found below and any other inquiries, please email: [email protected]

1. WHAT ARE THE REQUIREMENTS FOR A PASSPORT?

For the list of requirements, please click here .

2. WHO IS ELIGIBLE TO APPLY FOR A PHILIPPINE PASSPORT?

Filipino citizens are eligible to apply for a Philippine passport.

3. HOW DO I APPLY FOR A PHILIPPINE PASSPORT?

Prepare the applicable requirements and follow the procedure here.

4. DOES THE EMBASSY ALLOW WALK-IN APPLICANTS?

Walk-in applicants will NOT be accepted due to the ongoing COVID-19 pandemic. All applicants must file their appointment online before planning their trip to the Embassy.

5. WHERE CAN I APPLY FOR A PHILIPPINE PASSPORT?

Philippine Embassies and Consulates General handle passport application. Find the nearest consular office to you using the Consular Finder page .

Note that Honorary Consulate Offices do not process passport applications.

6. WHAT IF I CANNOT TRAVEL TO THE EMBASSY/CONSULATE?

The Philippine Embassy/Consulate should conduct regular Outreach missions to various cities under their jurisdiction. Refer to the schedule and …

7. WHAT IS THE VALIDITY OF A PHILIPPINE PASSPORT?

In accordance with Department Order No. 010-2017 or the Implementing Rules and Regulations (IRR) of Republic Act No. 10928 (2017), Philippine passports issued to Filipino 18 years or older have a ten-year validity period. Filipinos below 18 years of age will still be issued five-year valid passports.

8. WHERE CAN I GET A PASSPORT APPLICATION FORM?

You may download the passport application form from this link .

9. HOW LONG BEFORE I RECEIVE MY NEW PASSPORT?

It takes 6 to 8 weeks for the processing and release of new passport to applicant.

10. HOW MANY ENVELOPE/S DO WE NEED TO BRING IF WE ARE A FAMILY/OR RESIDING IN ONE ADDRESS?

One envelope per applicant.

11. WHEN DO WE KNOW THE RELEASE OF OUR PASSPORT?

Passport processing takes 6-8 weeks. Applicants may check the status of their passports through this link:

https://philippineembassy-dc.org/finder/searchpassport.php . Applicants in the US will also be receiving Qless-generated SMS notifying them that their passports are available for pick-up and/or have been mailed.

For more information on Visa, click here .

For information not found below and any other inquiries, please email: [email protected]

1. what are the requirements for visa?

2. how long can i stay in the philippines based on my visa.

The period indicated under “Valid From” to “Valid Until” are the inclusive dates during which the visa holder may enter the Philippines.

The “Period of Stay” indicates the continuous period of authorized stay in the Philippines which commences from the date of arrival in the Philippines. This may extend beyond the period of validity of the visa, depending on the date of arrival in the country.

3. CAN I STAY LONGER THAN THE AUTHORIZED PERIOD OF STAY ON MY VISA?

Yes, you may extend your stay in the Philippines through the Philippine Bureau of Immigration. You will find information on how to extend your stay in the Philippines on this page: https://immigration.gov.ph/faqs/extensionofstay

To illustrate: Dave Semartates may enter the Philippines any time from 18 December 2017 to 17 December 2018. Assuming he enters on 14 December 2018, he may stay for 59 days until 10 February 2019. Should he decide to extend his stay for another month, he can apply with the Bureau of Immigration seven (7) days prior to the expiration of his valid stay.

4. I AM A FOREIGN NATIONAL TRAVELING UNDER THE VISA-FREE PROGRAM WHICH ALLOWS ME TO STAY UP TO 30 DAYS, HOWEVER I WANT TO EXTEND MY STAY. HOW DO I GO ABOUT IT?

Foreign nationals who are admitted with an initial stay of thirty (30) days may apply at the Bureau of Immigration for a visa waiver, granting an additional stay of twentynine (29) in the Philippines. Thereafter, you may apply for one (1) month, two (2) months or six (6) months extensions at least one week prior to the expiration of your valid stay.

5. WHAT IS A BLACK LIST ORDER (BLO), AND HOW DO I LIFT THE BLO AGAINST ME?

A Black List Order (BLO) disallows a foreign national entry into the Philippines. One of the common reasons for inclusion in the BLO is that a foreign national has violated the Philippine Immigration law/s such as overstaying.

You may apply for BLO lifting by filing a letter of request addressed to the Commissioner of the Bureau of Immigration (BI). You may seek assistance of a lawyer to make arrangements and submit the documentary requirement/s for your request.

6. CAN NATIONALS WITH 30-DAY VISA-FREE ENTRY PRIVILEGE, PARTICULARLY US PASSPORT HOLDERS, WITH A RETURN TICKET BEYOND 30 DAYS ENTER THE PH WITHOUT GETTING A VISA FROM THE EMBASSY AND EXTEND THEIR STAY WITH THE PHILIPPINE BUREAU OF IMMIGRATION?

Visa-free nationals, with the intention of staying in the Philippines for more than 30 days, are encouraged to apply for a 9(a) visa to avoid the inconvenience of applying for an extension of period of stay with the Bureau of Immigration. Post may issue them 9(a) visas with a period of stay of 59 days.

7. CAN VISA HOLDERS TRAVEL TO PH WITH A ONE-WAY TICKET?

Yes, as they will apply for a Temporary Resident’s Visa (TRV) or Permanent Resident’s Visa (PRV) with the BI. Said applications usually take months.

8. CAN VISA APPLICANTS SUBMIT THEIR APPLICATION DIRECTLY TO THE BI WITHOUT GOING THROUGH PH FSPS?

For visa-free nationals, yes.

9. CAN THE BALIKBAYAN PROGRAM BE AVAILED OF BY THE BALIKBAYAN AND DEPENDENTS EVERY TIME THEY ENTER PH, AND NOT ONLY ONCE A YEAR?

Former Filipinos and their dependents may be granted a 1-year period of stay every time they avail themselves of the Balikbayan privilege. This is subject to the assessment and approval of the Immigration Officer at the Port of Entry.

10. CAN THOSE WHO AVAIL THE BALIKBAYAN PROGRAM, INCLUDING DEPENDENTS, BE EXEMPTED FROM THE RETURN TICKET REQUIREMENT?

Yes, as they can stay in the Philippines for 1 year.

11. CAN AN APPLICANT GET ADVANCE INFORMATION ON WHETHER OR NOT HE/SHE IS ON THE EMBASSY’S VISA LOOK-OUT LIST (BLO)?

The Department does not issue any document of certificate regarding visa BLO. A foreign national may only be checked in the Visa BLO once he/she is applying for a visa.

List Item #1
List Item #2
List Item #3

Client Login

Nov 17, 2023

A Comprehensive Guide to the US Philippines Tax Treaty

Updated: Dec 5, 2023

Understanding the US Philippines Tax Treat y is crucial for Americans living in the Philippines and to Philippine residents who are non-US citizens with U.S. sourced income. This guide breaks down the treaty's provisions, offering clarity on how it affects personal taxation and helps avoid double taxation.

Introduction to the US Philippines Tax Treaty

The US Philippines tax treaty, signed in 1976 , serves as an agreement between the two countries for determining the taxation of income where both nations may have the legal right to tax according to their respective laws. The treaty covers, among many topics, avoidance of double taxation, residency tie-breakers and taxation of various forms of income, including business profits, dividends, interest, pensions, and capital gains. This article will focus on some of the key aspects of the treaty that hold particular significance.

Relief of Double Taxation

The Philippines US tax treaty provides mechanisms for relief from double taxation, ensuring that income earned in one country by residents or citizens of the other is not taxed twice. To avoid double taxation, the treaty allows U.S. citizens to claim a foreign tax credit for the income tax they pay on Philippines sourced income to the Philippines against their U.S. tax liability. Conversely, Philippines offers a credit for U.S. taxes paid on U.S. sourced income against it's own tax liabilities.

Jose Santos, a U.S. citizen living in Manila, Philippines, earns an annual salary of $80,000. In the Philippines, he pays $25,000 in taxes for the year. Jose's U.S. tax liability for this income amounts to $22,000. Thanks to the relief of double taxation provision of the tax treaty, he is entitled to claim a foreign tax credit on his US taxes. Jose applies the $25,000 he paid in Philippine taxes against his U.S. tax obligation, effectively reducing his U.S. tax liability to zero and even generating a $3,000 credit surplus, which may be carried over to subsequent tax years.

The Savings Clause

The Philippines US tax treaty contains a "savings clause" which preserves the right of the U.S. to impose taxes on its citizens according to its own laws, even if this contradicts the provisions of the treaty. As a result of this clause, the majority of the benefits and reductions offered by the treaty do not apply to U.S. citizens living in the Philippines .

Maria Cruz, a U.S. citizen, resides in Manila, Philippines, and works for an American bio-tech company. She performs all her work duties in the Philippines and has no physical presence in the U.S. Although the Philippines U.S. tax treaty exempts such income from U.S. taxation on the basis that there is no permanent establishment in the U.S., the savings clause overrides this, requiring Maria to declare and possibly pay U.S. taxes on her income. Nevertheless, Maria can take advantage of the foreign earned income exclusion or foreign tax credits for the taxes paid in the Philippines to avoid being taxed twice on the same income.

Tax Residency and the Tie-Breaker Rules

The United States and the Philippines each have their own criteria for determining who is a resident for tax purposes. It's possible for someone to meet the residency requirements of both countries simultaneously. To prevent the problems that dual tax residency could cause, the U.S. Philippines tax treaty provides a series of tie-breaker rules. These rules help to decide which country has the primary right to tax the individual's income.

Permanent Home Test : The first consideration is whether the individual has a permanent home available to them in one of the countries. If a permanent home is available in only one country, that country is generally considered the individual's country of residence for tax purposes.

Centre of vital interests Test: If the individual has a permanent home in both countries or in neither country, the treaty looks at where the individuals center of vital interests lies, in other words, where they have a closer personal and economic interests.

Habitual Abode Test : If the individual has a center of vital interests in both countries or in neither country, the treaty looks at where the individual has a habitual abode; in other words, where they live regularly. This could be where they spend more time or where they have a regular presence.

Nationality Test : If the individual has a habitual abode in both countries or in neither, the next factor considered is nationality. If the person is a citizen of only one of the countries, that country is typically considered their country of residence for tax purposes.

Mutual Agreement Procedure : In the rare case that the individual is a citizen of both countries or of neither, and the above tests do not resolve the issue of residency, the competent authorities of the United States and the Philippines will determine the individual's residency through a mutual agreement, taking into account the person's facts and circumstances.

Taxation of US-Sourced Passive Income

Passive income from U.S. sources, which is not tied to a U.S. trade or business, is generally taxed at a flat rate of 30% if earned by a non-resident alien. However, the US Philippines tax treaty lowers this rate and in some cases totally exempts it from US taxation for certain types of income. We've summarized some of the tax treaty rates in the table below. It's important to note that that these rates generally do not apply to U.S. citizens due to the savings clause mentioned earlier.

* The rate applies to both periodic and lump-sum payments.

**Tax rate applies to 85% of the social security payments.

Income Earned While Temporarily Present in the US

Generally, income earned from work performed in the US would be considered US source income and would be subject to US taxation. However, the US Philippines tax treaty lists certain exemptions where such income is not subject to US taxes. It's important to note that these exceptions generally do not apply to U.S. citizens because of the savings clause mentioned earlier. We've summarized some of these exceptions in the table below:

*The exemption does not apply if the employee's compensation is borne by a permanent establishment that the employer has in the United States.

**Exemption does not apply to the extent income is attributable to the recipient's fixed U.S. base.

***Does not apply to compensation for research work primarily for private benefit.

****Grant must be from a nonprofit organization.

Social Security Taxes

Self-employed U.S. citizens in the Philippines are subject to U.S. Social Security taxes, in addition to their obligations to the Philippines social security system. This is due to the absence of a totalization agreement between the Philippines and the United States, which would otherwise prevent the double taxation of social security in such situtations.

State Taxes and Tax Treaties

Numerous states within the United States impose income taxes on their residents. The adherence to the Philippines U.S. tax treaty varies by state, some may recognize them, while others may not.

Need Help Navigating the US Philippines Tax Treaty?

At CPAs for Expats , we specialize in helping US expats stay compliant with their US taxes. Our low fees and 4.9/5 rating on independent review platforms attests to our commitment to excellence and client satisfaction . Contact us today, and let our tax experts simplify your life and taxes.

Does the Philippines have a tax treaty with the U.S.?

Does the Philippines have a totalization agreement with the U.S.?

Do citizens of the Philippines (non-US citizens) have to pay taxes on capital gains earned in the United States?

Article by Lewis Grunfeld, CPA

Lewis is a seasoned expert in international and U.S. expatriate taxation. With over 10 years of international tax experience, he specializes in applying tax treaties to benefit expats, handling complex tax scenarios and ensuring significant tax savings for his clients. Lewis's expertise in international compliance and U.S. expat tax returns has made him a trusted advisor in the expatriate community.

Full Travel Tax

Who pays the full travel tax.

Citizens of the Philippines
Taxable Foreign Passport Holders (Table 1)
Non-immigrant foreign passport holders who have stayed in the Philippines for more than one (1) year (Table 2)

Requirements:

Original Passport
Airline Ticket

Full Travel Tax Rates:

First Class Passage: P2,700.00
Economy Class Passage: P1,620.00

Green Card Holders: What You Need to Know About Travel Taxes in the Philippines

Introduction: green card holders and travel taxes in the philippines, what is a green card, who is eligible for a green card, applying for a green card, renewing or replacing your green card, what are the rights and responsibilities of a green card holder, travel taxes for green card holders in the philippines, how to pay travel taxes in the philippines, exemptions from travel taxes in the philippines.

Green Card Holders are taxed differently than Philippine citizens when it comes to travel. Here’s what you need to know to make sure you’re not overpaying.

Checkout this video:

Watch this video on YouTube

As a green card holder, you are considered a legal permanent resident of the United States. This means that you have the right to live and work in the United States indefinitely. You also have the right to travel freely within the United States and its territories. However, if you travel outside of the United States, you may be subject to travel taxes when you return.

The Philippines is one of many countries that imposes travel taxes on its citizens and legal residents who leave the country for business or pleasure. The travel tax is a departure tax that must be paid before you can leave the Philippines. The tax is currently PHP 1,620 (about USD 32) for economy class travelers and PHP 2,700 (about USD 54) for first class travelers.

In addition to the travel tax, green card holders who are also Philippine citizens may also be subject to an exit fee of PHP 200 (about USD 4). This fee is imposed on all Philippine citizens regardless of their immigration status.

If you are a green card holder who is also a Philippine citizen, you will need to pay both the travel tax and the exit fee before you can depart from the Philippines. However, if you are a green card holder who is not a Philippine citizen, you will only need to pay the travel tax.

It is important to note that green card holders who are not Philippine citizens may be exempt from paying the travel tax if they meet certain criteria. For example, if you are traveling on a diplomatic or official passport, you will not be required to pay the travel tax. Additionally, if you are traveling for medical reasons or if you are accompanying a minor child who is traveling alone, you may also be exempt from paying the travel tax.

If you have any questions about whether or not you will be required to pay the travel tax or exit fee when traveling to the Philippines, it is best to consult with a qualified immigration attorney prior to your trip.

A Green Card is an identification card that proves that you are a legal permanent resident of the United States. If you have a Green Card, you can live and work in the U.S. indefinitely. You can also apply for U.S. citizenship after five years of living in the country as a Green Card holder.

To be eligible for a green card, you must be a foreign national who meets one of the following criteria:

You have been lawfully admitted to the United States as a permanent resident; You have been granted conditional permanent resident status; You are a foreign national who has been granted asylum or refugee status; or You are a national of certain designated countries with which the United States has entered into special programs.

Material possessions are taxed when you move them across international borders, but did you know that the Internal Revenue Service (IRS) also taxes certain individuals for traveling to America? These travel taxes primarily affect two groups of people: those who are moving to the U.S. permanently (green card holders) and those who are temporarily stationed in the country for work or schooling (non-resident aliens).

If you’re in either of these categories, it’s important to understand how travel taxes work so that you can plan accordingly. In this article, we’ll cover everything you need to know about travel taxes for green card holders entering the United States.

As a general rule, all green card holders are considered taxable residents of the United States and are required to file a federal income tax return each year. However, there are a few exceptions to this rule. Green card holders who meet any of the following criteria are exempt from filing a federal income tax return:

-Those who were physically present in the U.S. for less than 183 days during the tax year -Those who pass the “green card test” but fail the “substantial presence test” -Certain diplomats and other officials -Certain students, business apprentices, and other trainees

Even if you meet one of the above exceptions and are not required to file a federal income tax return, you may still be required to pay taxes on income earned from sources within the United States. For example, if you worked in the U.S. for part of the year and earned wages, you would still be responsible for paying taxes on those wages even if you were physically present in the country for less than 183 days.

If you are a green card holder, you are required to have a valid green card at all times. If your green card expires, it is important that you renew or replace it as soon as possible.

The process of renewing or replacing your green card is generally the same, regardless of whether your card has expired or been lost or stolen. You will need to submit an application, along with supporting documentation, to the United States Citizenship and Immigration Services (USCIS).

Once your application has been reviewed and approved, you will be issued a new green card. The new card will be valid for 10 years from the date of issuance.

It is important to note that if you are outside of the United States when your green card expires, you will need to apply for a reentry permit before you can return to the United States. A reentry permit is valid for two years and allows you to leave and return to the United States multiple times during that period.

A Green Card holder (permanent resident) is someone who has been granted authorization to live and work in the United States on a permanent basis. As proof of that status, a person is granted a permanent resident card, commonly called a “Green Card.”

The steps to becoming a Green Card holder are:

1. Have a sponsoring family member or employer in the United States. 2. Apply for permanent residence through USCIS and attend an interview at a U.S. Embassy or Consulate. 3. Once approved, receive your Green Card in the mail and pay the USCIS Immigrant Fee if you are between 14 and 79 years of age. 4. After you receive your Green Card, you may travel outside the United States and re-enter using your Green Card. If your Green Card is lost or stolen while you are outside the United States, you should contact the nearest U.S. Embassy or Consulate for assistance in replacing it. You will need to provide proof of your identity and residency, as well as show evidence that your card was lost or stolen, such as a police report

As a green card holder, you are considered a legal permanent resident of the United States and are thus subject to the travel tax requirements of the Philippines. The travel tax is PHP 1,620 for first-class or business-class passengers and PHP 850 for economy-class passengers. The travel tax must be paid prior to boarding your flight to the Philippines.

If you are traveling on a one-way ticket, you will also be required to pay an additional departure tax of PHP 1,620. This tax must be paid in cash at the airport prior to your departure.

Please note that these taxes are subject to change without notice. For the most up-to-date information, please check with the Embassy of the Philippines in Washington, D.C. or with your airline prior to travel.

As a green card holder, you are considered a legal resident of the United States and are therefore subject to the same tax laws as U.S. citizens. This includes travel taxes, which are imposed on all individuals who leave the country by air.

Travel taxes in the Philippines are paid at the airport upon departure. The tax is PHP1,620 for economy class tickets and PHP2,040 for business and first class tickets. There is also a “Doomsday Tax” of PHP550 per person for those who leave the country on December 31st or January 1st.

You can pay your travel taxes in cash or with a credit card at the airport counter before boarding your flight. If you are paying with cash, be sure to have Philippine pesos on hand as other currencies will not be accepted.

As a green card holder, you may be exempt from travel taxes when you enter the Philippines if you meet certain conditions. To be eligible for the exemption, you must:

-Be a holder of a foreign passport; -Have a valid immigrant visa or permanent resident card; -Be a holder of a multiple-entry visa that is valid for at least one year; -Be entering the Philippines for purposes of business, investment, study, training, or attendance in conventions, conferences, or seminars; -Have proof of onward travel; and -Not have been granted exemption from travel taxes in the past two years.

The Philippines imposes travel taxes on all foreign nationals departing from the country. However, green card holders are exempt from this tax. If you are a green card holder, you will need to show your green card and passport to the customs officer when you leave the Philippines.

Which Countries Are on the Green List for Travel?

Can Someone With a Green Card Travel Outside the US?

The Best Army Green Travel Bags

The Traveler’s Notebook in Mint Green is a Must-Have

About the author.

Published: April 4, 2024 | Last Updated: April 5, 2024

Filing and paying taxes for u.s. citizens or residents living abroad.

I previously described the dizzying tax compliance challenges encountered by U.S. citizens and residents living abroad . Now, I will describe the basics of filing and paying U.S. taxes for U.S. citizens and residents living abroad.

Who Must File

The United States taxes its citizens and residents on worldwide income, regardless of where they live. This means that a U.S. citizen or resident must file a U.S. income tax return reporting all income, even if the individual lives and works in a foreign country. This is the case even if the U.S. citizen or resident doesn’t have any income from a source within the United States.

Read my previous blog about tax compliance challenges for a more in-depth discussion of who qualifies as a “U.S. citizen or resident,” including so-called “accidental Americans” – individuals who are considered U.S. citizens, sometimes without realizing it.

When to File

You are allowed an automatic 2-month extension of time to file your income tax return and pay income tax if you are a U.S. citizen or resident, and on the regular due date of your return 1) you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States or Puerto Rico, or 2) you are on military or naval service outside the United States and Puerto Rico. This means that if you meet the criteria, and your return is normally due on April 15, 2024, you are allowed until June 17, 2024 (since June 15 is a Saturday) to file. To take advantage of the automatic two-month extension, you must attach a statement to your return explaining which of the two situations apply to you. Note that you still must pay interest on any tax not paid by the regular due date of your return even if you qualify for the extension.

You can also file Form 4868 to request an automatic six-month extension of time to file your return. This six-month extension runs concurrently with the automatic two-month extension. Therefore, if you qualify for the automatic two-month extension, you will only receive an additional four months for a total of six months. To qualify for the six-month extension, you can either file the request by the original due date of your return or, if you qualify for the automatic two-month extension, by the extended due date. You also may be able to request an additional two-month extension to December 15, which is discretionary and must be approved by the IRS. These extensions are not an extension of time to pay your tax. Therefore, you owe interest on any unpaid tax and may owe penalties.

There is one other extension that might be available. If you expect to meet the residency tests to qualify for the foreign earned income exclusion or the foreign housing exclusion/deduction but not until after your return is due, you may qualify for an extension that is generally 30 days beyond the date on which you can reasonably expect to qualify.

How to File

You always have the option to mail your return to the IRS. A tax return mailed from a foreign country will be accepted as timely filed if it bears an official postmark dated on or before midnight of the due date, including any extension of time for such filing. If you choose to use a private delivery service, you must similarly give your return to a designated international private delivery service before midnight on the due date, including any extensions of time.

Your ability to file a return electronically will depend on the form and other circumstances. For example, if you are applying for an Individual Taxpayer Identification Number (ITIN), which is used by individuals who do not have and are not eligible for SSNs, your return accompanying the ITIN application must be filed on paper. Some other forms, including international information returns, must also be filed on paper. Your ability to use the Free File program , where taxpayers file their returns for free via certain software providers, will depend on the software provider and the form you are filing. This filing season, the IRS is implementing a Direct File pilot program , which will allow taxpayers to file for free directly with the IRS, but it is not available to taxpayers abroad.

If you file your return electronically, be aware that it will need to be e-filed through an electronic return transmitter before midnight of the due date, including any extensions of time, to be considered timely. An electronic return transmitter is a preparer, software, or platform that has received approval to submit returns electronically to the IRS on behalf of taxpayers. Further, if the IRS rejects an e-filed tax return before processing, it will not be considered timely filed if it is subsequently accepted after the filing deadline. This can cause challenges for taxpayers who file at or near the due date for their return. Since there is a disparity in the IRS’s treatment of paper-filed and e-filed returns and other documents that results in incongruous and inequitable results, I have recommended to Congress that it amend the law to treat electronically submitted tax payments and documents as timely if they are submitted on or before the applicable deadline.

How to Pay Tax or Receive a Refund

If you live abroad and owe U.S. tax, you can mail a paper check to the IRS or pay with a credit card. Options to make electronic payments are limited. The IRS cannot currently accept e-payments from foreign bank accounts, so you can only make an e-payment through a U.S. financial institution or corresponding bank . Similarly, international wire transfers , which can be expensive, can only be made from certain banks. The good news is that the IRS is planning to allow taxpayers to make payments to the IRS directly from foreign bank accounts in the future.

If you are entitled to a refund, that refund will almost certainly be paid by a paper check that is mailed to you. Currently, the only existing option for international direct deposit of refunds is a manual refund issued through the International Treasury Service, which is only available for refunds over $1,000,000 or for TAS hardship situations.

Be Aware of International Information Reporting Requirements

Separate from your income tax filing obligations, you may have to file an information return if you receive money from abroad (including a non-taxable gift) or have certain foreign financial interests and cross-border business activities. For example, taxpayers with foreign financial accounts exceeding a certain amount must attach Form 8938 to their Form 1040. These reporting requirements surprise many taxpayers living abroad. It is critical that you take steps to determine if you need to file as these requirements come with significant penalty exposure when a filing is late, incomplete, or inaccurate. Many of the forms take significant time and records to prepare and can only be filed on paper. For more information, see the IRS’s website on international information reporting penalties .

U.S. citizens and residents who live abroad are subject to filing requirements, many of which are complicated and some of which taxpayers may not even be aware. Access to IRS assistance is limited, further burdening these taxpayers. I have recommended that the IRS improve services for taxpayers abroad , including providing in-person services, such as Taxpayer Assistance Centers, outside the United States; providing a toll-free international telephone line or other alternative free service; and providing greater accessibility to online accounts to taxpayers abroad who have problems verifying their identity.

This blog provides an overview of information that taxpayers abroad need to know to successfully meet their obligations for this filing season. Of course, there are many other forms, publications, regulations, and statutes that might be applicable to your U.S. tax situation. For more information, a good starting point is Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad . If you are a member of the military serving overseas, additional tax preparation resources may be available and there are special provisions which might be relevant, including a deadline extension if serving in a combat zone. For more information, see the TAS webpage on Resources for Military Personnel and Their Families .

Read the past NTA Blogs

The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget.

Subscribe to the NTA Blog

IMAGES

How to Pay for Philippine Travel Tax Online
Pinoy Roadtrip: How to Pay Philippine Travel Tax Online
What is a Philippine travel tax and how much does it cost? (Do you
Philippine Travel Tax (11 Commonly Asked Questions)
Philippine Travel Tax
Philippines Visa for US Citizens- Travel Requirements and How to Apply

VIDEO

Philippine Travel Tax
ITEMS TO DECLARE WHEN TRAVELING TO PHILIPPINES| PROHIBITED ITEMS, COMMERCIAL QUANTITIES AND CURRENCY
FILIPINO DUAL CITIZENS: REQUIRED TO PRESENT PHILIPPINE PASSPORT WHEN TRAVELLING TO THE PHILIPPINES?
ETRAVEL REGISTRATION FOR UNVACCINATED PASSENGERS GOING TO PHILIPPINES| ARE THERE ANY CHANGES?
EASY TRAVEL NOW!!! US CITIZENS GOING TO PHILIPPINES
PHILIPPINE TRAVEL UPDATE: IMMIGRATION, ONE HEALTH, PASS, TESTING & VACCINATION

COMMENTS

Travel Tax Exemption
The following Filipino citizens are EXEMPTED from the payment of travel tax pursuant to Sec. 2 of PD 1183, as amended: Overseas Filipino workers. Filipino permanent residents abroad whose stay in the Philippines is less than one year. Infants (2 years and below) Other individuals qualified to avail of exemption.
Travel Tax
The travel tax is a levy imposed by the Philippine government on individuals who are leaving the country irrespective of the place where the air ticket is issued and the form or place of payment, as provided for by Presidential Decree (PD) 1183, as amended. Pursuant to Section 73 of Republic Act No. 9593, fifty percent (50%) of the proceeds ...
Travel Tax in the Philippines: Everything a Traveler Needs to Know
Certification of work. Overseas employment certificate. A marriage certificate. 2. Travel to the nearest TIEZA Travel Tax Field Office in the Philippines, either in the airports or in the provincial field offices. Show your original documents, as well as photocopies. 3. Pay a PHP 200 processing fee.
Travel Tax Exemption and Duty Free Privileges
The following Filipino citizens are exempted from the payment of Travel Tax pursuant to Sec. 2 of PD 1183, as amended: (a) Filipino overseas contract workers. (b) Filipino permanent residents abroad whose stay or visit in the Philippines is less than one year. (c) Infants (2 years and below). Also exempted are foreign diplomatic representatives ...
Travel Tax Exemption
The following Filipino citizens are exempted from the payment of travel tax pursuant to Sec. 2 of PD 1183, as amended: Overseas Filipino workers; Filipino permanent residents abroad whose stay in the Philippines is less than one year; Infants (2 years and below) There are other individuals qualified to avail of exemption. Please see complete ...
Travel Tax in the Philippines & Terminal Fees: Cost, Exemptions, Refunds
However, this is the list of terminal fees: Who are exempted to pay terminal fees: Note that most domestic flights cost Php 20 - 200; they are usually included in the ticket, For International flights Php 500 - 850. Children below two years old. Overseas Contract Workers. Denied Passengers.
Travel Tax Philippines: All You Need to Know to Fly Without Hassle
Step 3: Within the Travel Tax section, select Pay Travel Tax Online. Step 4: Click on the MYEG icon on the laptop photo. The link should direct you here - Online Travel Tax Services System (tieza.online) Step 5: Fill out the form with the required details. Step 6: Proceed and select your preferred payment method.
Philippine Travel Tax (11 Commonly Asked Questions)
The Philippine Travel tax has become one of the most reliable sources of funding for the government. In fact, 50 percent of the total travel tax collected is retained by TIEZA. TIEZA or Tourism Infrastructure and Enterprise Zone Authority replaced the PTA or Philippine Tourism Authority. The CHED (Commission on Higher Education) gets 40 percent ...
Philippine travel tax guide: things every Pinoy traveler must know
The Philippine travel tax is a tariff imposed by the government for Filipino citizens on international departures. As stated by PD (Presidential Decree) 1183, any Juan leaving the Philippines has to pay the appropriate travel tax, regardless of the place where the airline ticket is issued or the form of payment. ... US Military Personnel ...
Philippines eTravel Declaration Registration for US Citizens
Yes, US citizens are still required to complete the eTravel Declaration for the Philippines to both enter and leave the country. It's now officially known as the Philippine One-Stop Electronic Travel Declaration System. Initially introduced as a COVID-19 safety measure and called the eArrivalCard, the eTravel system now serves as a health ...
You can now pay travel tax online. Here's how
Click Travel Tax on the navigation menu, and choose Pay Travel Tax Online option. On the page, they need to click the MYEG icon. Fill-up the form. Select the preferred payment option. Pay ...
Philippine Airports
The Philippine travel tax is a fee for Filipinos traveling abroad. The full travel tax is P1,620 for passengers on economy class plane tickets and P2,700 when flying first class. You need not worry about the travel tax if you're a foreigner traveling in the Philippines on a short visit or simply transiting as this fee only applies to citizens ...
Taxes Fees And Surcharges
Tickets which will be issued in the Philippines will only be released upon payment of the Travel Tax or submission of the Travel Tax Exemption/Reduced Travel Tax Certificate to the airline/travel agency. Travel Tax Exemption/Reduced Travel Tax Certificate can only be issued by the TIEZA Travel Tax Office. Certificate must be valid and original ...
The Essential Guide to US Expat Taxes in the Philippines
The Philippines, known for its stunning natural beauty and warm, welcoming culture, is a popular destination for US expats. From the bustling streets of Manila to the breathtaking beaches of Palawan, the Philippines offers a diverse and enriching experience for those relocating abroad. However, US citizens and green card holders living in the Philippines must remember their U.S. tax filing ...
Message for U.S. Citizens: Updated Philippine Entry and Exit
U.S. Embassy Manila, Philippines. U.S. Consular Agency Cebu, Philippines June 8, 2022 Message for U.S. Citizens: Philippine Entry and Exit Requirements Entry to the Philippines: Although travel to the Philippines is now permitted, U.S. citizens should know and comply with arrival and departure requirements as promulgated by the Philippine government, which generally include the following as a ...
You can now pay travel tax online. Here's how
Click Travel Tax on the navigation menu, and choose Pay Travel Tax Online option. On the page, they need to click the MYEG icon. Fill-up the form. Select the preferred payment option. Pay. According to TIEZA, the citizens may also pay for travel tax through its partner, MYEG's website, www.myeg.ph. Lapid said they expect an increase in ...
FREQUENTLY ASKED QUESTIONS (FAQs)
For this purpose, a Travel Tax Exemption Certificate is issued upon presentation of both the Philippine and US passports. Processing fee of PHP 200.00 is collected for every certificate issued. Dual citizens whose stay in the Philippines exceed one (1) year will pay the travel tax irrespective of which passport they use for travel. 10.
Dual Citizenship
For this purpose, a Travel Tax Exemption Certificate is issued upon presentation of both the Philippine and US passports. Processing fee of PHP 200.00 is collected for every certificate issued. Dual citizens whose stay in the Philippines exceed one (1) year will pay the travel tax irrespective of which passport they use for travel.
A Comprehensive Guide to the US Philippines Tax Treaty
The US Philippines tax treaty, signed in 1976, serves as an agreement between the two countries for determining the taxation of income where both nations may have the legal right to tax according to their respective laws.The treaty covers, among many topics, avoidance of double taxation, residency tie-breakers and taxation of various forms of income, including business profits, dividends ...
Full Travel Tax
Who pays the Full Travel Tax? Citizens of the Philippines; Taxable Foreign Passport Holders ; Non-immigrant foreign passport holders who have stayed in the Philippines for more than one (1) year . Requirements: Original Passport; Airline Ticket . Full Travel Tax Rates: First Class Passage: P2,700.00; Economy Class Passage: P1,620.00
Green Card Holders: What You Need to Know About Travel Taxes in the
However, if you travel outside of the United States, you may be subject to travel taxes when you return. The Philippines is one of many countries that imposes travel taxes on its citizens and legal residents who leave the country for business or pleasure. The travel tax is a departure tax that must be paid before you can leave the Philippines.
Airport Fees in the Philippines to Pay for Before Flying Out
The airport tax or terminal fee varies from airport to airport, ranging from ₱50 to ₱300 for domestic and ₱650 to ₱850 for international flights. Check the airport tax at NAIA, Clark, and other airports nationwide below. Airport Terminal Fees 2023 - Luzon Airports.
Filing and Paying Taxes for U.S. Citizens or Residents Living Abroad
When to File. You are allowed an automatic 2-month extension of time to file your income tax return and pay income tax if you are a U.S. citizen or resident, and on the regular due date of your return 1) you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States or ...

PHILIPPINE CONSULATE GENERAL

travel tax exemption

Things to Do

Travel Tax in the Philippines: Everything a Traveler Needs to Know

What is Travel Tax?

Who is required to pay the travel tax?

Who is exempted from paying the travel tax?

Manila (MNL) to Singapore (SIN)

I fall under the travel tax exemption. What do I need to avail of it?

How much do I have to pay?

Where do I pay the Philippine travel tax?

You can also pay online. Here's how:

How do I get a refund?

What do you need to present to get a refund?

Payment Partners

About Traveloka

Follow us on

Download Traveloka App

Philippine Consulate General Los Angeles California

Travel Tax in the Philippines & Terminal Fees: Cost, Exemptions, Refunds

Travel Tax in the Philippines

Philippine Travel Tax Exemption

Overseas Filipino Workers

Filipino Permanent Residents Abroad whose stay in the Philippines is less than a year

Balikbayan whose stay in the Philippines is less than a year

Balikbayan who is a former Filipino Citizens and naturalized to another citizenship whose stay in the Philippines is less than a year (including spouse and children)

Infants who are two years old and below (if two years old and one day, then standard reduced travel tax is paid)

Foreign Diplomatic, consular officials, and staff accredited in the Philippines. Immediate members of the family and household staff are included as long as there is an authorization from the Philippine Government.

United Nations organization and its agencies’ Officials, Consulates, Experts, and employees and those exempt under Laws, Treaties or International Agreements

US military personnel and their dependents. US nationals with fares paid by the US government or on US government-owned transports. Filipinos in US military service and their dependents. Filipino employees of US government or US State department visitors traveling to the US for government business.

Airline crew of international routes

Philippine Foreign Service personnel assigned abroad and their dependents

Officials and employees of Philippine Government on official business (except GOCCs)

Grantees of foreign government-funded trip

A student with an approved scholarship from a Philippine Government Agency

Personnel and their dependents of a multinational company with regional headquarters but not engaged in business in the Philippines

Authorized by the President of the Philippines for national interest

How to get Tax Exemption?

Reduced Travel Tax

Who can avail Standard Reduced Travel Tax in the Philippines ? What are the requirements?

Accredited Filipino Journalist (writers, editors, reporters, announcers) in pursuit of assignment

Who can avail of Privilege Reduced Travel Tax in the Philippines ? What needs to be submitted?

Legitimate spouse of an OFW

Unmarried children of an OFW who are 21 years old and below (legitimate or illegitimate)

Child of an OFW who is a Persons With Disability (any age)

How to get Reduced Travel Tax?

Philippine Travel Tax Refund

Who can get a tax refund? What are the requirements?

Owners of an Unused ticket

Owners of a Downgraded Ticket

Non-immigrant foreign nationals who have not stayed in the Philippines for more than a year

Those Qualified for Travel Tax Exemption

Qualified for Reduced Travel Tax

Travel Tax Centers and Schedules

Terminal Fees

Where to pay terminal fees?

Leave a Reply Cancel reply

7 thoughts on “ Travel Tax in the Philippines & Terminal Fees: Cost, Exemptions, Refunds ”

Written by Kach Umandap

5 Reasons Why You Should Visit TeamLab Planets in Toyosu, Tokyo

Travel Tax Philippines: All You Need to Know to Fly Without Hassle

Table of Contents

How Much is the Philippine Travel Tax?

Standard Reduced Travel Tax

Privileged Reduced Travel Tax

How to Avail of the Reduced Philippine Travel Tax

Philippine Travel Tax Discounts for Senior Citizens and PWDs

Who Is Exempted From Travel Taxes in the Philippines?

Where to Pay Philippine Travel Tax

How to Pay Philippine Travel Tax Online?

How Much is the Terminal Fee in NAIA?

How Much is the Travel Tax from the Philippines to Canada?

Is Travel Tax Included in PAL Ticket?

Can I Pay Travel Tax at the Airport?

Want to Travel Locally in the Philippines?

Leave a Reply Cancel reply

Related Posts

10 Things to Do Before Moving to the Philippines – Insider Tips From a Local!

2024 Yabu: House of Katsu Review – A First-Timer’s Impression

Fully Booked Bookstore Experience