Travel Tax

What is 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 from travel tax collections shall accrue to the TIEZA, forty percent (40%) shall accrue to the Commission on Higher Education (CHED) for tourism-related educational programs and courses, and ten percent (10%) shall accrue to the National Commission for Culture and Arts (NCCA).

How much is the Travel Tax?

Taxable individuals may be charged the full travel tax, the standard reduced travel tax and the privileged reduced travel tax:

TRAVEL TAX RATES FIRST CLASS PASSAGE ECONOMY CLASS PASSAGE
Full Travel Tax PHP 2,700.00 PHP 1,620
Standard Reduced Travel Tax PHP 1,350.00 PHP 810.00
Privileged Reduced Travel Tax
for a Dependent of an
Overseas Filipino Worker (OFW)
PHP 400.00 PHP 300.00