Exemptions from Travel Tax
- Exempt persons include:
- Philippine government officials/employees traveling on official business.
- Persons traveling with fares paid from Philippine government funds.
- Accredited foreign diplomatic and consular officials and their immediate families.
- Officials, consultants, and employees of the United Nations and related agencies.
- Personnel of multinational companies with regional HQs in the Philippines but not engaged in business locally, with dependents.
- Ship and airplane crew on international routes returning to their vessels/planes.
- Filipino permanent residents abroad staying ≤1 year in the Philippines.
- Bona fide students approved by NEDA Scholarship Committee and foreign students with dependents.
- Infants 2 years old and below.
- Scientists and experts invited by the Philippine government.
- Destitute persons needing medical treatment abroad, certified by relevant ministries.
- Various U.S. military personnel, associated Filipino personnel, and dependents traveling on U.S. government transport or funded fares.
- Persons traveling funded by foreign governments maintaining diplomatic relations with the Philippines.
- Special cases authorized by the President for national interest reasons.
Reduced Travel Tax Rates (Section 2-A)
- Reduced travel tax rates (PHP 540 for first class, PHP 405 for economy) apply to:
- Accredited Filipino journalists on official assignments.
- Officials and employees of government-owned/controlled corporations on official business.
- Members of government-organized missions (economic, scientific, educational, trade, tourism, cultural).
- Children aged over 2 years but 12 years or below.
- Passengers under steerage class.
- Officials/employees of travel agencies, airlines, and shipping companies traveling on non-revenue/discounted/service fee tickets.
- Recipients of foreign awards and grants certified by NEDA.
- Those authorized by the President for national interest.
Contract Workers and Families (Section 2-B)
- Contract workers with approved employment contracts and their spouses and dependents (≤21 years old) pay reduced rates:
- PHP 400 for first class passage.
- PHP 300 for economy class passage.
- Certification required from the Ministry of Labor.
Revenue Allocation
- Proceeds from the travel tax accrue entirely to the National Government's General Fund.
Repeal and Effectivity
- Prior inconsistent laws, decrees, orders, and regulations are repealed or modified accordingly.
- The Act takes effect immediately upon approval.