Philippines Shopping Discounts Guide 2026: VAT Refund Law Exists but Not Yet Implemented

The Philippines tax refund law has been passed but is not yet in effect

In December 2024, Republic Act No. 12079 was enacted in the Philippines, allowing foreign travellers to claim back Value-Added Tax (VAT) at a rate of 12%. According to the law, each receipt must be at least PHP 3,000, and the goods must be taken out of the Philippines within 60 days. Although the implementing rules have been signed, the Supreme Court ruled the law constitutional on 22 April 2026 and published the decision on 6 July, as of the date of verification, operators have not yet been confirmed, meaning the tax refund system is not yet operational. Therefore, when shopping in the Philippines now, do not expect to receive a tax refund, and not finding a tax refund counter is normal.

• The law, implementing rules, and court rulings are in place, but operators have not yet implemented them, meaning there are no counters or authorised merchants.
• Not finding a tax refund counter is normal; it is not because you missed it.

What is currently available: Duty Free Philippines

If you plan to shop in the Philippines, Duty Free Philippines is currently the only confirmed channel for duty-free shopping available to foreign travellers. According to the official FAQ, foreign travellers can shop here, with a duty-free shopping limit of US$1,000. The main shopping locations are at Fiestamall and airport stores. If you plan to shop at these locations, be sure to pay attention to the duty-free shopping limits and the regulations for carrying goods out of the country.

• The official FAQ clearly states that foreign travellers can make purchases.
• Duty-free shopping limit of US$1,000.

Shopping mall traveller discounts: unable to find current ones

When shopping in the Philippines, you may be disappointed if you're looking for traveller discounts. SM malls only have outdated traveller card information without dates, so it's unclear if they're still valid. The Ayala Malls A-Card is mentioned in a 2010 report, but it's uncertain if it's still valid. As for Robinsons, that is a local traveller raffle, not a foreign traveller discount. No traveller discounts were found for Rustan's or Kultura. The tourism board's website only lists hotel discounts, with no information on traveller discount cards.

• There are still many old guides online about SM and Ayala traveller cards, but we couldn't verify current versions.
• The Robinsons offer is for local travellers' raffle, not a foreign traveller discount.

Departure Tax and Airport Fee: Hong Kong travellers usually do not need to pay

When leaving the Philippines, non-immigrant foreigners staying less than a year are usually exempt from departure tax. However, if required, the amount is PHP 1,620 to 2,700. The international airport fee of PHP 950 has been included in the ticket price since 2015, so you do not need to set aside this amount when booking. However, for safety, it is wise to keep the receipt in case of queries.

• Non-immigrant foreigners staying less than a year can be exempt from departure tax.
• The international airport fee has been included in the ticket price since 2015.

Cash or Credit Card: Have cash ready when leaving malls

When shopping in the Philippines, cash is usually needed outside of malls and hotels. ATM withdrawal limits are roughly PHP 10,000 to 20,000 per transaction, with fees around PHP 250 per withdrawal. These figures are from travel information websites, not official sources. If you plan to shop, it's advisable to withdraw larger amounts of cash at once to save on fees.

• These figures are from travel information websites, not official sources.
• Withdrawing larger amounts at once can save on fees.

Get your internet sorted before shopping

When shopping in the Philippines, you'll need internet access on the spot to check duty-free shop locations, exchange rates, and find ATMs. So, before travelling to the Philippines, it's best to set up a data plan. eSIM can be activated instantly after payment, with the QR code sent via email; physical SIM cards can be mailed from Hong Kong. All plans and real-time prices can be checked on the Philippines Destination page.