These are the taxes that individuals, except in transit passengers, should pay before leaving the Philippines.

Departure Tax

The departure tax is imposed by the airport authority on individuals who are traveling to international or local destinations.

Fees in Pesos
           
            International Destination – 750
            Local or Domestic Destination – 200

Travel Tax

The travel tax is imposed by the Philippine government on individuals who are leaving the country irrespective of the destination. The following individuals are subject to pay the travel tax before or upon departure:

1. Filipino Citizens
2. Permanent Resident Visa Holders of:
1. Immigrant Visa – Quota (13)
2. Immigrant Visa – Non-Quota Permanent Resident (13A)
3. Children of Immigrant Mothers (13B and C)
4. Returning Filipino Resident (13D)
5. Returning Resident (13E)
6. Returning Former Filipino Citizen (13G)
7. Temporary Resident Visa (13A)
8. Foreigners covered by Alien Social Integration Act of 1995 (RA 7919)
9. Recognition as Filipino Citizen (RC / RFC)
10. Permanent Resident (RA 7837)
3. Non-immigrant visa holders who have stayed in the Philippines more than a year.

Note: Non-immigrant visa holders who have stayed in the Philippines less than one year are not subject to pay the travel tax. 

The taxes paid will be divided among the Philippine Tourism Authority (PTA), the National Parks Development Committee (NPDC), the National Commission for Culture and the Arts (NCCA), Commission for Higher Education (CHED), and the General Fund of the National Government for government programs.

Travel Tax Rates (in Pesos)

                                                            First Class Passage    Second Class Passage

Full Rate                                                         2,700                                1,620
Standard Reduced Rate                                   1,350                                   810
Privileged Reduced Rate
For Overseas Contract Workers’
Dependents                                                       400                                   300

Travel Tax Exemption Eligibility and Requirements

These are the individuals are exempted from paying the travel tax:

1. Foreign Diplomats and Representatives

2. Employees of the United Nations (UN) Organization or its agencies

Note: Dependents are also exempted if the travel is paid for and certified by the UN.

3. United States (US) Military Personnel including dependents and other US nationals whose fares are paid by the US Government or flying through the US Government-owned/chartered transport facilities.

4. Filipino Overseas Contract Workers

5. International carrier crew

6. Filipino permanent residents abroad who stayed less than one year in the Philippines

7. Philippine Foreign Service personnel and their dependents who are assigned abroad

8. Philippine government (excluding government-owned and controlled corporations) employees on official travel

9. Recipients of foreign government-funded trips

10. Students with approved scholarships by a government agency

Note: "Student" is defined as a person attending formal classes in an educational institution for the purpose of studying a course leading to a diploma which is not less than one year.

11. Infants (2 years and below)

12. Personnel and dependents of Philippine multinational companies which do not engage business in the Philippines

13. Those authorized by the President of the Republic of the Philippines

14. Balikbayans whose stay in the Philippines is less than one (1) year

15. Accompanying family member of former Filipinos

Below are the individuals who are entitled to a standard reduced travel tax rate.

1. Children between 2 to 12 years old

2. Filipino journalists who are traveling on journalistic assignment

3. Those authorized by the President of the Republic of the Philippines

4. Legal spouses of Overseas Contract Workers (OCW)

5. Legitimate unmarried children of OCW under 21 years old