Tax-free guide · Asia

Tourist tax refunds in the Philippines are changing

It's changing. The Philippines's tourist refund rules are in transition, so Priceglot doesn't show a refund estimate here until the new rules are confirmed. Law signed Dec 2024, IRR signed 24 Mar 2025, upheld by the Supreme Court Jul 2026. Operational start of the refund operator system not confirmed on DOF/BIR pages.

Last checked 2 November 2026. Figures are estimates, not tax advice.

Philippines at a glance

StatusChanging
Not yet checked against an official source Not re-attempted yet
SchemeVAT Refund for Non-Resident Tourists (RA 12079)
Tax in the priceVAT, standard rate 12%
Minimum spend₱3,000 or more including tax per receipt
PHP 3,000 per single transaction on one BIR-registered invoice from an accredited store; adjusted for inflation every 3 years.
Where you get it backNot confirmed yet
Typical refundNot confirmed yet
Who can claimNon-resident foreign tourists (dual citizens using a foreign passport on entry and exit); retail tangible goods.
DeadlineGoods taken out as accompanied baggage within 60 days of purchase.
Prices on tagsShelf prices include tax
Not yet checked against an official source

What could you get back?

Here's the arithmetic on a ₱10,000 purchase. The tax inside a price that includes 12% tax is 12/112 of it, about 10.7%.

Example purchase

Philippines, standard rate

Price you pay, including tax₱10,000
Tax inside it (12/112 of the price)₱1,071.43

₱10,000 is about US$157.36, €140.30, £117.27, A$224.54 at the mid-market rate for 2 November 2026.

No refund estimate while the scheme is changing.

An estimate, not a promise. Goods at a reduced rate get back less, and you only get a refund if customs and the operator approve your claim.

Want the real cost of a price tag here? Try the refund calculator, and read why you should always pay in local currency.

Questions

Can tourists get a tax refund in the Philippines?

Not confirmed. Law signed Dec 2024, IRR signed 24 Mar 2025, upheld by the Supreme Court Jul 2026. Operational start of the refund operator system not confirmed on DOF/BIR pages. Priceglot shows no estimate for the Philippines until an official source confirms the rules.

Is it cheaper to buy things in the Philippines?

Only if the price on your card, after any tax refund you'll actually get, beats the price at home. Convert the tag at the mid-market rate, add your card's foreign transaction fee (often around 3% on bank cards, 0% on travel cards), and compare. Always pay in the local currency, because the shop's conversion costs more. Priceglot does this for every tag you point it at.

Sources

DOF - PH is now VAT-free for foreign tourists (checked 2 November 2026)
PNA - SC affirms law granting VAT refund to foreign tourists (checked 2 November 2026)
PNA - DOF releases draft IRR VAT refund for foreign tourists (checked 2 November 2026)

Last checked 2 November 2026.