Requirements, Proof, and Practical Scenarios (Philippine Context)

Executive Summary

Holding dual citizenship (Philippine citizenship plus a foreign citizenship) does not, by itself, exempt you from Philippine travel tax. Exemption (or a reduced rate) depends on your purpose of travel and residence/worker status, not merely on your passports. If you qualify (e.g., you are an OFW, a Filipino permanent resident abroad who has been in the Philippines for under one year, a seafarer on duty, etc.), you must prove that status with the right documents and—where applicable—secure a Travel Tax Exemption Certificate (TEC) or Reduced Travel Tax Certificate (RTTC) before departure or at the airport.

Legal Basis

Presidential Decree (PD) No. 1183 (as amended) imposes the travel tax on passengers departing the Philippines who are:
1. Citizens of the Philippines;
2. Permanent resident aliens; and
3. Non-immigrant aliens who have stayed in the Philippines for more than one (1) year.
RA 9225 (Citizenship Retention and Reacquisition Act of 2003) restores Philippine citizenship to qualified former Filipinos. RA 9225 creates or confirms citizenship; it does not create a tax exemption. Exemptions flow from PD 1183/its regulations and sector-specific laws (e.g., for OFWs).
Tourism Infrastructure and Enterprise Zone Authority (TIEZA) is the agency that administers and collects the travel tax, issues TEC/RTTC, and prescribes documentary proof.

Bottom line: Dual citizens are treated as Philippine citizens under PD 1183. You are taxable unless you clearly fall under an exemption or reduced-rate category and you can prove it.

Standard Rates (for orientation only)

Travel tax rates are periodically adjusted by TIEZA; common brackets historically include:

Full Travel Tax (economy/first or business)
Reduced Travel Tax (certain dependents/minors)
Exempt (qualified categories below)

Treat any figures quoted elsewhere as subject to change. Always check the current TIEZA schedule when you pay or apply for exemption.

Who Is Exempt (or May Be) — and What a Dual Citizen Must Show

The following status-based categories commonly lead to exemption. Dual citizens can qualify if they meet the status and present the right proof.

Overseas Filipino Workers (OFWs) / Seafarers on duty
- Exemption: Yes (for the worker).
- Proof:
  - Valid Overseas Employment Certificate (OEC)/E-receipt or Balik-Manggagawa record;
  - For seafarers: Seafarer’s Identification and Record Book (SIRB) + valid employment contract/POEA/DMW deployment.
- Notes: OFW dependents sometimes qualify for reduced or exempt status in specific circumstances; check TIEZA’s current rules.
Filipino Citizens Who Are Permanent Residents Abroad (PRA) / Balikbayans
- Exemption: Generally exempt if you are a Filipino who is a bona fide permanent resident of another country and your stay in the Philippines immediately before departure is less than one (1) year.
- Proof (show ties abroad + length of PH stay):
  - Evidence of permanent resident status abroad (e.g., Green Card, permanent resident visa/ID, settled/indefinite leave to remain, long-term resident card);
  - Foreign passport (may be a dual citizen’s second passport) or local passport with resident visa evidence;
  - Arrival stamp and forthcoming departure ticket;
  - If dual under RA 9225, your Identification Certificate (IC) or Retention/Reacquisition documents to establish PH citizenship;
  - Proof that your stay in the Philippines before departure is < 1 year (immigration stamps/I-Card history, boarding passes, etc.).
- If you exceeded 1 year continuous stay in the Philippines prior to departure, you typically lose this exemption for that trip.
Foreign Diplomatic/Consular Officials (and families) accredited to the Philippines
- Exemption: Yes, under reciprocity/international practice.
- Proof: DFA accreditation, diplomatic/consular IDs, note verbale as required.
United Nations (UN) Personnel on official mission
- Exemption: Yes, when traveling on official duty.
- Proof: UN Laissez-Passer/mission orders.
Infants (often under 2 years old)
- Exemption or minimal rate (varies by current TIEZA schedule).
- Proof: Birth certificate/passport indicating age.
Others specifically identified by law/TIEZA rules
- Examples have included scholars or government-funded personnel on official travel with proper endorsements.
- Proof: Endorsements/IDs/mission orders specified by the latest TIEZA circulars.

Not an exemption: Simply presenting two passports (Philippine + foreign) with no qualifying status or proof. Not an exemption: Saying “I am a dual citizen under RA 9225” without meeting an exempt category.

Reduced Travel Tax (Common Cases)

Certain passengers may pay a reduced rate instead of full:

Legitimate spouses and unmarried children of an OFW traveling with/ to join the OFW (subject to documentary proof and current rules);
Minors in specific age brackets;
Other special categories prescribed by TIEZA.

Proof often includes: proof of relationship (PSA certificates), OFW documents, and a Reduced Travel Tax Certificate (RTTC).

Documentary Requirements — Quick Reference for Dual Citizens

If you are dual and claiming exemption or a reduced rate, prepare a complete set:

Identity & Citizenship
- Philippine Passport; and/or
- Identification Certificate (IC) under RA 9225 (or Certificate of Retention/Reacquisition); and
- Foreign Passport (if used).
Residence/Status for Exemption
- For PRA/Balikbayan: Green Card/PR card/long-term resident ID and proof of < 1-year stay in the PH prior to departure (immigration stamps, previous boarding passes).
- For OFW: OEC/E-receipt, valid contract/DMW record; for seafarers, SIRB + contract/assignment.
- For official duty: DFA/UN documents, note verbale/mission orders.
Supporting Travel Evidence
- Outbound ticket itinerary;
- Arrival/departure stamps;
- Any TIEZA application acknowledgments for TEC/RTTC.

How to Claim Your Exemption or Reduced Rate

Decide which category you qualify for.
- If OFW/seafarer → prepare OEC/SIRB and related papers.
- If PRA/Balikbayan → compile PR evidence abroad + <1 data-preserve-html-node="true"-year PH stay.
- If official duty → gather DFA/UN endorsements.
Apply for the appropriate certificate (if required):
- Travel Tax Exemption Certificate (TEC) for exemption;
- Reduced Travel Tax Certificate (RTTC) for reduced rate.
- These are issued by TIEZA. You can typically process online ahead of time or in person at TIEZA counters (including at major airports). Bring originals + photocopies.
If your ticket did not include travel tax, settle the correct amount (full/reduced/none) at the TIEZA counter using your TEC/RTTC and passports.
Keep all receipts and certificates with your travel papers until departure is completed.

Practical Scenarios for Dual Citizens

Scenario A: Dual citizen, permanent resident in the U.S., stayed in the Philippines for 3 weeks, now departing. Likely exempt as PRA/Balikbayan (stay < 1 year). Bring foreign PR card, foreign passport, PH passport/IC, and immigration stamps. Apply for TEC.
Scenario B: Dual citizen, came home and ended up staying 14 months. The < 1-year condition is broken. Absent another exemption (e.g., OFW), expect to be liable for the full travel tax.
Scenario C: Dual citizen and OFW on vacation, returning to jobsite. Exempt as OFW. Present OEC/E-receipt (or verified contract in DMW system). Get/confirm TEC if required.
Scenario D: Dual citizen traveling for UN-mandated work with mission orders. Exempt on official duty. Present UN/DFA documentation; secure TEC.
Scenario E: Dual citizen minor traveling with OFW parent. May qualify for reduced or exempt status depending on TIEZA’s current rules for OFW dependents and age. Prepare PSA birth certificate, parent’s OEC, and obtain RTTC/TEC accordingly.

Common Pitfalls (and How to Avoid Them)

Assuming dual citizenship = automatic exemption. It doesn’t. Tie your claim to a recognized category and bring proof.
Forgetting the “< 1 year in the PH” rule for PRA/Balikbayan. Track your arrival date. If you approach 12 months, your exemption may lapse for that departure.
Missing or expired proofs. OEC validity, PR cards, mission orders, and IDs must be current and authentic.
Relying on airline statements alone. Airlines may pre-collect travel tax on some tickets but are not the final authority on your exemption. TIEZA is.
Not securing TEC/RTTC in advance. You can apply before travel to avoid last-minute issues. (Airport counters exist but lines/processing time vary.)

Frequently Asked Questions

Q1: I’ll depart using my foreign passport. Am I exempt because I’m not “using” my PH citizenship? No. If you are a Philippine citizen (including dual), citizenship still attaches for travel-tax purposes. Exemption depends on your qualifying status, not which passport you present at airline check-in.

Q2: Does RA 9225 give me a travel-tax break? No. RA 9225 restores/retains citizenship. The exemption must come from PD 1183/TIEZA rules (e.g., OFW, PRA/Balikbayan < 1 year, etc.).

Q3: How do I prove I’m a permanent resident abroad? Bring official PR documents (e.g., Green Card, resident card/visa with long-term validity) and your foreign passport; immigration stamps showing you weren’t in the Philippines for ≥ 1 year before departure.

Q4: My Philippine stay totaled 10 months, but I took a 3-day side trip to Singapore midway. Does that reset the 1-year clock? Usually no—authorities look at your actual, continuous presence in the Philippines before your current departure. Brief exits intended only to “reset” may not help if the facts show continuous residence.

Q5: Can I pay first and ask for a refund later if I was actually exempt? Refunds are possible in some circumstances but are document-heavy and time-bound. It’s far cleaner to obtain TEC/RTTC first when you believe you qualify.

Compliance Checklist for Dual Citizens

Identify your category: OFW / PRA-Balikbayan (<1 data-preserve-html-node="true" year stay) / Official duty / Other recognized exemption / Reduced rate.
Gather proofs: passports (PH + foreign), IC under RA 9225, PR card/visa, OEC/SIRB, DFA/UN letters, PSA family docs, immigration stamps.
Apply for TEC/RTTC with TIEZA (online or in person).
Verify whether your ticket includes travel tax; if not, pay at TIEZA counter using your certificate.
Keep receipts and certificates with your travel documents.

Final Takeaway

Dual citizenship alone is not a shield against the Philippine travel tax. What matters is which exemption (if any) you actually qualify for—and your ability to prove it with proper documents and, where applicable, a TIEZA-issued TEC/RTTC. If you have OFW status, are a Filipino permanent resident abroad who has been in the Philippines for less than a year, or are traveling on official duty, you’re on strong ground for exemption. Otherwise, budget for the tax at the prevailing rates.