The Philippine travel tax is charged when you leave the Philippines, not when you arrive. Whether you pay it depends on your citizenship, where you live and how long you stayed. Many UK-based Filipinos, balikbayans and British visitors fall into one of the exempt groups, but you usually have to show the right document to prove it.
Everything below comes from the pages of TIEZA (the Tourism Infrastructure and Enterprise Zone Authority), the government agency that collects the tax. We read them on 12 November 2026. We are a travel agency, not a tax adviser, so if your situation is unusual, ask TIEZA directly.
What is the travel tax?
TIEZA describes it as "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". It is set by Presidential Decree 1183, as amended.
That last part matters for anyone booking in the UK. Buying your ticket in London does not take you outside the rule. What decides it is who you are and how long you stayed in the Philippines.
How much is it?
TIEZA's travel tax page lists three rates:
| Rate | First class | Economy |
|---|---|---|
| Full travel tax | PHP 2,700 | PHP 1,620 |
| Standard reduced travel tax | PHP 1,350 | PHP 810 |
| Privileged reduced travel tax for a dependant of an Overseas Filipino Worker | PHP 400 | PHP 300 |
These are TIEZA's figures, in Philippine pesos. They are a government levy, not a Travel Orbit fee. The page does not list a separate business class rate.
Who pays the full tax?
TIEZA's page says the full travel tax is paid by:
- citizens of the Philippines;
- taxable foreign passport holders;
- non-immigrant foreign passport holders who have stayed in the Philippines for more than one year.
It lists your original passport and airline ticket as the requirements. In other words, the starting point for a Filipino citizen is that the tax applies, unless an exemption fits.
Who is exempt?
TIEZA's exemption page opens with three groups of Filipino citizens who are exempt under Section 2 of PD 1183:
- Overseas Filipino Workers;
- Filipino permanent residents abroad whose stay in the Philippines is less than one year;
- infants aged 2 and under.
It then gives a longer table. These are the rows most relevant to people flying from the UK. The wording is TIEZA's; the documents column is a summary of TIEZA's list.
| Who | TIEZA's description | Documents TIEZA lists |
|---|---|---|
| British visitors | Non-immigrant aliens with non-taxable immigration status whose stay in the Philippines is less than one year | Copy of the passport page with the stamp of your last arrival in the Philippines |
| Filipino citizens abroad for a year or more | Balikbayans under RA 6768, as amended: Filipino citizens continuously out of the Philippines for at least one year | Passport identity page, the pages showing your last departure and latest arrival, and the airline ticket you used to travel to the Philippines |
| Former Filipinos, now British | A balikbayan who is a former Filipino citizen naturalised in a foreign country and stays for not more than one year. Their spouse and children who hold Philippine passports and travel with them also qualify | Original foreign passport or other evidence of former Philippine citizenship; birth certificate for children; marriage certificate for a spouse |
| Filipinos with permanent residence abroad | Filipino permanent residents abroad whose stay in the Philippines is less than one year. TIEZA notes that first-time immigrants do not yet qualify | Passport identity page and last arrival stamp; permanent resident card or other proof of permanent residency, or a Certification of Residence from the Philippine Embassy or Consulate in a country that does not grant permanent resident status |
| Overseas Filipino Workers | OFWs | Original Overseas Employment Certificate if hired through the Department of Migrant Workers. If hired directly abroad, a certificate of employment from the Philippine Embassy or Consulate, or an employment contract authenticated by it |
| Babies | Infants aged 2 and under. The date of travel must not be after the infant's second birthday | Original passport, or a certified birth certificate and copy of the passport identity page |
TIEZA adds: "In all cases, you will be required to bring your Original Passport."
Which group are you in?
A few common UK situations, read against TIEZA's table:
You are British and have never held Philippine citizenship. If you are visiting for less than a year, TIEZA's first row covers non-immigrant foreign nationals "with non taxable immigration status" staying less than one year. TIEZA's full-tax page separately mentions "taxable foreign passport holders" and refers to a table we could not see, so it does not define which statuses are taxable on the pages we read. If you are on an ordinary visit, keep your passport with its arrival stamp, and ask TIEZA if you hold any other Philippine visa.
You were born Filipino and became British, and you travel on your British passport. TIEZA's former-Filipino balikbayan row covers stays of up to one year. Bring evidence of your former Philippine citizenship, such as an old Philippine passport or birth certificate. If your spouse or children hold Philippine passports and travel with you, TIEZA says they qualify too, with a marriage or birth certificate.
You are a dual citizen and leave on your Philippine passport. For the travel tax you are a Philippine citizen, so look at the Filipino citizen rows. If you have lived outside the Philippines continuously for at least a year, the balikbayan row may fit. Your passport stamps need to show it.
You are a Filipino citizen settled in the UK. The permanent-resident row and the one-year balikbayan row may both fit. TIEZA asks for proof of permanent residency for the first. UK settlement is now shown as an eVisa in your UKVI account (GOV.UK has a page on getting an eVisa if you have settlement), not as a card, so ask TIEZA what it accepts as proof of UK settlement before you rely on that row.
You work in the UK as an OFW. TIEZA's OFW row applies, using your Overseas Employment Certificate or the employment documents it lists.
You are a first-time immigrant moving to the UK. TIEZA says first-time immigrants do not yet qualify for the permanent-resident exemption.
If none of these fit, the full or reduced rate may apply. TIEZA's reduced-rate page sat behind a welcome screen when we tried to read it, so we have not described who qualifies for the reduced rate.
How do you claim an exemption?
TIEZA runs a Travel Tax Exemption Certificate service online. Its page says:
- you upload a 2x2 photo taken in the last six months, your passport identity page and your ticket or booking, plus the specific documents for your category;
- online applications are processed within one day of receiving complete documents;
- your flight must be at least one day after the date of your online application, otherwise you apply in person at a TIEZA travel tax office or airport counter.
The eTravel form for departing Filipino passengers also includes a travel tax step. Its text points to TIEZA's online services and the eGovPH app if you have not yet paid or applied for an exemption. If you paid but later find you were exempt, the eTravel text says you may apply for a refund online at https://tieza.gov.ph/travel-tax-refund/ or at a travel tax office.
Our eTravel checklist explains the departure registration that Filipino passengers complete in the same 72-hour window.
Is the tax included in my ticket?
Not always, and TIEZA's page does not say how airlines handle it. Its rule applies wherever the ticket is issued. Philippine Airlines, for example, says on its London to Manila page that its quoted fares include taxes, fees and surcharges "except applicable Philippine Travel Tax which at passenger's option can be added separately during or after the booking". Other airlines may handle it differently. When you ask us for a quote, tell us which passport each traveller will leave the Philippines on and whether they expect to be exempt. We will tell you what the fare includes before you pay.
Is the travel tax being abolished?
A bill to abolish the travel tax, reported as the Travel Tax Abolition Act of 2026, has been debated in the Philippine Congress. Skift reported on 27 October 2026 that the House of Representatives approved the repeal on 16 March and that the Senate aimed to pass its version by the end of the year, after which both chambers must agree a final text for the President to sign.
On 12 November 2026, TIEZA's page still listed the rates above, and we found no sign that a repeal had become law. If it does, the rules in this guide will change. Check TIEZA's page in the week you fly.
Before you leave the Philippines
- Work out which TIEZA group you are in.
- Pack your original passport, plus the documents TIEZA lists for that group.
- Apply online for an exemption certificate at least one day before your flight, or allow time at the airport counter.
- Complete or update eTravel within 72 hours of departure if you travel on a Philippine passport.
- If you are returning to the UK on a visa, check your UKVI account shows the passport you are travelling on.
Get a quote that tells you what is included
Tell us your dates, your nearest UK airport, who is travelling and which passports they hold. We send flight options and tell you what each fare includes, so there are fewer surprises at the airport in Manila or Cebu.
Use the enquiry form or email [email protected]. For airlines and UK airports, see our page on flights to Manila from the UK.
Where to next
- eTravel for the Philippines: a checklist for flying from the UK
- Flights to Manila from the UK
- Christmas flights home to the Philippines
- Philippines destination guide
Sources
We read the TIEZA and eTravel pages on 4 November 2026. They show no "last updated" date. TIEZA's exemption page was read in full in a browser, behind a welcome screen. Travel tax rules can change, especially while a repeal bill is before Congress.
- TIEZA, travel tax: https://tieza.gov.ph/travel-tax/
- TIEZA, full travel tax: https://tieza.gov.ph/full-travel-tax/
- TIEZA, travel tax exemption: https://tieza.gov.ph/travel-tax-exemption/
- TIEZA, travel tax refund: https://tieza.gov.ph/travel-tax-refund/
- eTravel, official site: https://etravel.gov.ph/
- GOV.UK, travel with your eVisa: https://www.gov.uk/evisa/travel-with-evisa
- Philippine Airlines, flights from London to Manila (travel tax note): https://flights.philippineairlines.com/en/flights-from-london-to-manila
- Skift, "Philippine travel tax repeal risks tourism funding gap", 27 October 2026 (news report on the bill's progress): https://skift.com/2026/10/27/philippine-travel-tax-repeal-risks-tourism-funding-gap/