Philippine travel tax refund: who can claim, where and how

Q: Can someone else claim my refund?

Yes, with a Special Power of Attorney from the passenger.

Last checked: 19 October 2026 · Travel tax

You can claim a travel tax refund from TIEZA within two years from the date of payment ¹. Valid reasons include an unused ticket, an exemption or reduced rate, a downgraded ticket and double payment ¹. File online through TIEZA's refund portal or at a TIEZA office ¹. TIEZA's charter promises payment within 14 working days of complete documents, or 20 working days if the airline has not remitted the tax ². Tax paid at an airport counter can be refunded within 24 hours ¹.

Deadline: Two years from the date of payment ¹
Processing time: 14 working days, or 20 if the airline has not remitted the tax ²
Fee: None ²
Online portal: onlinettax.tieza.gov.ph/refund-portal ¹
Same-day refund: For tax paid at a TIEZA airport counter, within 24 hours ¹
Unused PAL and Cebu Pacific tickets: Handled by the airline ¹

Reasons for a refund and the documents you need

TIEZA accepts refund claims for the reasons below. Bring originals ¹. The "TIEZA receipt" means the TIEZA official receipt, needed only if you paid the tax directly to TIEZA ¹.

Refunds for unused Philippine Airlines and Cebu Pacific tickets are handled by those airlines, not TIEZA ¹.
If the airline has not yet remitted the tax to TIEZA, the airline or its agent may refund you directly once you submit a Travel Tax Refund Certificate from TIEZA ³.

Reason	Documents
Unused ticket	Passport, TIEZA Refund Application Form No. 353 signed by the airline if the airline collected the tax, ticket showing the tax, fare refund voucher or airline certification that the ticket is unused, cannot be rebooked and has no refund value, TIEZA receipt (passenger and airline copies) ¹
Not covered by the tax (non-immigrant foreigner who stayed less than one year)	Passport, or a Bureau of Immigration certification of identity, immigration status and arrival date, plus ticket showing the tax ¹
Exempt from the tax	Passport, the supporting documents for your exemption, ticket showing the tax, TIEZA receipt ¹
Entitled to a reduced rate	Passport, the supporting documents for the reduced rate, ticket showing the tax, TIEZA receipt ¹
Downgraded ticket	Passport, ticket, airline certification of the downgrade or a certified copy of the flight manifest, TIEZA receipt ¹
Double payment	Passport, ticket, TIEZA receipt (passenger and airline copies) ¹
Undue tax	Passport, ticket showing the tax was collected and that you are not subject to it, TIEZA receipt (passenger and airline copies) ¹

Deadline and basic rules

Claims must be made within two years from the date of payment. TIEZA's rules say later claims "shall not be allowed" ^1,3.
Refunds are paid by check in the name of the person on the ticket ³. The check is for deposit to the payee's account only but can be uncrossed if the payee asks and is properly identified ¹.
If the claimant is not the passenger, a Special Power of Attorney is needed for the release of the check ¹.
For a minor, the parent shows the child's original birth certificate. This is not needed if the parent signed the passport for the child. Anyone else needs the birth certificate and a Special Power of Attorney from the parents ¹.
To collect a check, TIEZA accepts an original passport, SSS ID, GSIS ID, driver's license, postal ID or PRC ID ¹.

How to file online

TIEZA's online refund portal is at onlinettax.tieza.gov.ph/refund-portal, linked from the TIEZA website ^1,5. You submit the application and scanned requirements there ².

TIEZA's charter sets out what happens next. Staff check the application, verify the tax against airline sales and collection reports, then review and approve it. Approved online refunds are paid out through a GCash wallet ². The total time is within 14 working days of complete documents, or within 20 working days if the airline has not remitted the tax ².

If you paid through TIEZA's online payment system and want your money back, TIEZA's terms say any chargeback claim goes through the TIEZA Travel Tax Department, which issues a refund check. The department's number is (02) 8249 5987 ⁶.

How to file at a TIEZA office

At a TIEZA office, you submit TIEZA Refund Application Form No. 353 with your documents, plus a Special Power of Attorney if you are not the passenger. You get an acknowledgement receipt ².

TIEZA then verifies the collection, which its charter puts at 10 hours, or 4 days if the airline has not remitted the tax. After review and approval, the check is released at the office, mailed to a provincial or satellite travel tax unit, or deposited to your bank account if you ask ². The same 14 and 20 working day limits apply ².

The TIEZA Central Office in Pasay City is open Monday to Thursday, 8:00 a.m. to 7:00 p.m. Provincial offices in Baguio, San Fernando (La Union), Mandaue, Iloilo and Davao are open Monday to Friday, 8:00 a.m. to 5:00 p.m. ²

Same-day refund at airport counters

If you paid the tax directly at a TIEZA counter in an airport terminal, you can get a same-day refund within 24 hours of payment. Bring your original passport, a completed same-day refund form and the original TIEZA receipts (passenger and airline copies) ¹.

Offloaded or cancelled flight: airline ticket and a certification from an authorized airline signatory ¹
Entitled to exemption or a reduced rate: airline ticket and the supporting documents ¹
Tax paid twice for the same ticket: copy of the ticket that already shows the tax, or the other TIEZA receipt ¹
Undue tax: proof that the ticket is not subject to the tax ¹

Avoid a refund next time

Travelers who paid the full rate but qualify for a reduced rate can get the excess back on site at any TIEZA travel tax office or airport counter ⁴. If you qualify for an exemption, get a Travel Tax Exemption Certificate before you fly. Online applications are processed within one day of complete documents ⁷.

Common questions

How long do I have to claim a travel tax refund?

Two years from the date of payment. Claims filed later are not allowed ^1,3.

How long does a TIEZA travel tax refund take?

Within 14 working days of complete documents, or 20 working days if the airline has not remitted the tax ².

Can the airline refund my travel tax?

Yes, if the airline has not yet remitted the tax and you submit a TIEZA Travel Tax Refund Certificate ³. Unused Philippine Airlines and Cebu Pacific tickets are handled by the airline ¹.

I am an OFW and the travel tax was in my ticket. Can I get it back?

Yes. File under the exemption reason with your passport, the ticket showing the tax and your exemption documents ¹. For OFWs hired through the DMW, that document is the OEC ⁷.

Can someone else claim my refund?

Yes, with a Special Power of Attorney from the passenger ¹.

Fees change. Check your e-ticket's tax lines and the official site before you travel. Spotted an error? Email hello@philippinetravelfees.com with the official link.

Sources

Philippine travel tax: rates, who pays and how to pay
The Philippine travel tax is ₱1,620 economy and ₱2,700 first class. See reduced rates, who must pay, the law behind it and how TIEZA collects it.
Philippine travel tax exemptions and reduced rates
TIEZA list of who is exempt from the Philippine travel tax, the documents each group needs, how to get an exemption certificate and who pays reduced rates.
How to pay the Philippine travel tax online or at a TIEZA counter
Step by step guide to paying the Philippine travel tax on TIEZA's official online system, with convenience fees per channel and TIEZA counter hours.
OFW departure fees: travel tax, terminal fee and the OFW Pass
OFWs are exempt from the Philippine travel tax and the NAIA terminal fee. See the proof you need, the new OFW Pass and rates for dependents.