Travel Tax Exemptions for Dual-Citizen Infants Departing the Philippines
Scope of this article This note surveys every material Philippine rule in force as of 2 August 2025 on whether, why, and how an infant who holds both Philippine and foreign citizenship is exempt from the Philippine Travel Tax when leaving the country by air or sea. It draws from statutes, implementing rules, TIEZA¹ circulars, Bureau of Immigration (BI) issuances, and long-standing administrative practice.
1 The Philippine Travel Tax in a nutshell
| Item | Key points |
|---|---|
| Legal source | Presidential Decree (PD) 1183 (1977), as amended; PD 561 §3; RA 9593 (Tourism Act 2009) transferring administration to TIEZA. |
| Who pays | “All citizens of the Philippines, permanent resident aliens, and non-immigrant aliens who have stayed > 1 year” departing on international tickets (§2, PD 1183). |
| Standard rates (2025) | PHP 1 620 economy / PHP 2 700 first/business; reduced PHP 810 for children aged 2 – 11 years; miscellaneous fees (PHP 20-50). |
| Collection | Usually embedded in the airline ticket (“integrated mode”). Otherwise payable at TIEZA airport counters. |
| Exemption power | Vested in the TIEZA Chief Operating Officer under PD 1183 §3-A and refined in TIEZA Administrative Orders (TAOs). |
2 Statutory and regulatory basis for infant exemption
2.1 Automatic age-based exemption
PD 1183 §3-A(c) classifies “Infants, two (2) years of age or less” as exempt from the travel tax. The Implementing Rules and Regulations (IRR) use the child’s age on the date of departure.
No application, certificate, or payment is required—the waiver is absolute.
2.2 Interaction with citizenship status
Because the exemption is grounded solely on age, it applies:
- Regardless of travel purpose (tourism, migration, repatriation, etc.).
- To any infant physically departing the Philippines, whether Filipino, dual citizen, foreign resident > 1 yr, or transient.
Therefore, an infant who is simultaneously a Philippine and foreign national already qualifies under §3-A(c) even before considering dual-citizen rules in §3-A(d). No additional step is necessary unless the airline’s system mistakenly charged the tax (see §5).
3 Dual citizenship: why it still matters to parents
Although age is dispositive for the infant, dual citizenship can affect:
| Area | Practical impact on parents |
|---|---|
| Ticketing systems | Some GDSs flag Philippine-passport holders for automatic tax. Parents who book the infant under a foreign passport may avoid auto-collection. |
| Companion eligibility | A dual-citizen parent traveling as an Overseas Filipino Worker (OFW) is herself exempt under PD 1183 §2-A(b) + RA 8042; her non-infant children (< 21, unmarried) enjoy derivative exemption—but only if they are also Filipino (including dual). |
| Immigration lanes | Presenting both passports helps BI confirm RA 9225 reacquisition and Balikbayan privileges, preventing misclassification as a “tourist”—which in turn keeps TIEZA from assessing the parent incorrectly. |
4 Documentary practice at the airport
| Step | What to show | Tip |
|---|---|---|
| Check-in / E-ticket | Enter the infant’s exact birthdate; select “INF” code; if asked for passport, you may list the foreign passport to let the system suppress the tax. | |
| Immigration (BI) | • Philippine passport (or Identification Certificate under RA 9225) and foreign passport | |
| • Birth certificate if the infant’s surname differs from either parent’s passport. | ||
| TIEZA/Tourism desk | Usually no stop. If staff ask, cite “PD 1183 §3-A(c) infant exemption.” Have a print-out of the latest TIEZA Travel Tax FAQ (TAO 3-2024) in case of uneven training. |
5 If the tax was charged in error: refund & validation
When is a refund needed? • Airline auto-collected the travel tax despite infant status. • You inadvertently paid at a TIEZA cashier.
5.1 Refund window
- Two (2) years from date of payment (TIEZA Revenue Memo 2018-05).
5.2 Requirements
- Original passenger receipt or e-ticket itinerary showing the tax component (code “PH”).
- Infant’s passport & birth certificate proving age ≤ 2 on departure.
- Completed TIEZA Refund Form (RF-01-2023).
- Parent’s ID & boarding pass (photocopy).
5.3 Process
- File at any TIEZA Travel Tax Office (airports or Ermita HQ) or via the TIEZA Online Refund Portal.
- Processing time: 15–30 banking days; refund credited to the original card or released as a check.
6 Edge-case scenarios
| Scenario | Treatment |
|---|---|
| Infant turns 2 on the day of departure | Still exempt; TIEZA counts “up to the second birthday,” mirroring BI’s age reckoning for terminal fees. |
| Multiple-stop itinerary (MNL-SIN-LHR) | Travel tax is assessed only once, at first point of exit (Manila). Exemption thus covers the whole ticket. |
| Sea travel on a cruise ship | The same infant exemption applies (PD 1183 covers all international carriers). However, some cruise lines never collect travel tax; TIEZA invoices the operator directly. |
| Chartered evacuation/repat flight | Exempt under age rule; parent may also be exempt if the flight is government-sponsored (PD 1183 §3-A(g)). |
| Surrogate-born infant with no PH passport yet | Show BI-issued Waiver of Philippine Passport (WPP) or Certificate of Identity + foreign passport—still qualifies through age. |
7 Penalty watch‐list for misdeclaration
While PD 1183 does not criminalize non-payment that is exempt by law, parents should avoid:
- Falsifying age (e.g., altering date of birth on reservation). This can invoke the Revised Penal Code Art. 171 (Falsification) and BI blacklisting.
- Misusing the refund process (claiming infant exemption when the child was already > 2). TIEZA can impose a 25 % surcharge + interest and refuse future refunds.
8 Key citations & quick reference
| Citation | What it covers |
|---|---|
| PD 1183 (June 1 1977) | Founding statute, §§ 2–3-A. |
| RA 9593 (May 12 2009) | Rebranded PTA ⇒ TIEZA, §71(b). |
| RA 9225 (Aug 29 2003) | Dual Citizenship Act; defines rights of re-acquired Filipinos. |
| TIEZA Admin Order 3-2024 | Consolidated Travel Tax Rates & Exemption Guidelines, Art. IV §6 (Infants). |
| TIEZA Revenue Memo 2018-05 | Refund procedures & documentary checklist. |
| BI OPS Memo 2021-021 | Dual-citizen departure formalities (present both passports or IC). |
9 Practical checklist for parents
- Book ticket with correct birthdate.
- Carry both passports + birth certificate.
- At check-in confirm “INF – no travel tax due” appears on receipt.
- Keep all documents for at least two years in case a refund claim arises.
- Monitor TIEZA advisories (tieza.gov.ph > Travel Tax) for any interim rate adjustments.
Conclusion
Under current Philippine law, a dual-citizen infant (≤ 2 years old) is categorically exempt from the Travel Tax. Dual citizenship neither adds requirements nor alters the exemption, but properly showing the infant’s dual status can prevent mistaken assessments and streamline airport formalities for the entire family.
This article is for information only and not a substitute for professional legal advice. Always verify the latest TIEZA circulars before traveling.