Tax charge updates at Manila-Ninoy Aquino International Airport

International Passenger Service Charge (LI tax) is a service tax charged by the Philippine Government for all passengers travelling internationally from Manila-Ninoy Aquino International Airport. This tax is also applicable for children (2 – 11 years) of all passengers but not infants (under 2 years).

Effective 1 August 2017, as per the guidance issued by Manila-Ninoy Aquino International Airport, passengers that come under any of the categories below are exempt from the International Passenger Service Charge (LI Tax) at the airport for international travel only:

• Overseas Filipino Workers (OFW) can be exempted from this tax upon presentation of any of the documents mentioned below:

- Overseas Employment Certificate (OEC) issued by the Philippine Overseas Employment Administration (POEA)

- Balik Manggaggawa (BM) document

- Manila International Airport Authority (MIAA) exemption certificate

• Muslim pilgrims
• Philippines sports commission (PSC) delegates
• Others authorized by law/office of the President
• Infants (Under 2 years)

Please note:- The LI Tax is applicable for all domestic travel from this airport.

The process below will be followed for online bookings during check-in:

• The passenger should either present the Overseas Employment Certificate (OEC) / the Balik Manggaggawa (BM) document / Manila International Airport Authority (MIAA) exemption certificate during check-in in order to be exempted from the LI tax.
• If the passenger fails to present the OEC/BM/MIAA during check-in, then Qatar Airways will collect the applicable LI tax.
• Any refunds of the LI tax will be according to the Qatar Airways refund policy.