Senior Citizens and Persons with Disabilities Benefits

Senior Citizen

Senior citizen or elderly refers to any Filipino who is a resident of the Philippines, and who is, 60 years old and above.

Dual Citizenship for Senior Citizens

It may apply to senior citizens with 'dual citizenship' status provided they prove their Filipino citizenship and have at least 6 months residency in the Philippines.

Person with Disability (PWD)

Person with Disability (PWD) —are those who have a long-term physical, mental, intellectual or sensory impairments which in interaction with various barriers may hinder their full and effective participation in society on an equal basis with others.

PWD Classification

For purposes of these Regulations, the term 'PWD' shall be further classified/categorized by the Department of Health (DOH).

Income Tax Exemption for Senior Citizens

If the returnable income of a Senior Citizen is in the nature of compensation income but he qualifies as a minimum wage earner, he shall be exempt from income tax on the said compensation.

Personal Exemptions for Senior Citizens

He is also exempted from income tax if his taxable income does not exceed his personal exemptions.

Discount for Senior Citizens

All establishments, supplying certain goods and services availment, shall give a discount of 20%.

Utility Discount for Senior Citizens

The monthly utilization of water and electricity by the Senior Citizen supplied by public utilities will be subject to a 5% discount.

Utility Meter Registration for Senior Citizens

Provided, that the individual meters for the foregoing utilities are registered in the name of the senior citizen residing therein.

Electricity Consumption Limit for Senior Citizens

Provided, furthermore, that the monthly consumption does not exceed one hundred kilowatt hours (100 kWh) of electricity and thirty cubic meters (30 m3) of water.

Household Privilege for Senior Citizens

Provided, furthermore, that the privilege is granted per household regardless of the number of senior citizens residing therein.

Senior Citizen Center Discounts

50% discount for electricity, water, and telephone consumption if consumed by a Senior Citizen Center administered by the Government or domestic NGOs organized and operated primarily for the purpose of promoting the well-being of abandoned, neglected unattached, or homeless Senior Citizens.

VAT Exemption for Senior Citizens

Sale of any goods and services to Senior Citizens shall be exempt from the value-added tax (e.g. medicines, professional fees of attending physicians and licensed health workers, medical and dental services, actual fare for land transportation travel as well as air transport services, and sea shipping vessels, utilization of services in hotels and similar lodging places, restaurants and recreation centers, admission fees charged by theatres, cinema houses, etc., and funeral and burial services for the death of Senior Citizen).

Income Tax Exemption for PWDs

If the returnable income of a PWD is in the nature of compensation income but he qualifies as a minimum wage earner, he shall be exempt from income tax on the said compensation.

Personal Exemptions for PWDs

He is also exempted from income tax if his taxable income does not exceed his personal exemptions.

Discount for PWDs

All establishments, supplying certain goods and services for their exclusive use and enjoyment or availment, shall give a discount of 20%.

Utility Discount for PWDs

PWDs are not entitled to the 5% discount on monthly utilization of water and electricity.

VAT Exemption for PWDs

Sale of any goods and services to PWDs shall be exempt from the value-added tax (e.g. medicines, professional fees of attending physicians and licensed health workers, medical and dental services, actual fare for land transportation travel as well as air transport services, and sea shipping vessels, utilization of services in hotels and similar lodging places, restaurants and recreation centers, admission fees charged by theatres, cinema houses, etc., funeral and burial services for the death of PWD).

Single Discount Policy for Senior Citizens

A Senior Citizen who is also a PWD can claim only one discount.

Single Discount Policy for PWDs

A PWD who is also a Senior Citizen can claim only one discount.

Senior Citizen Discount

In the purchase of goods and services which have promotional discount, the senior citizen can avail of the promotional discount or the senior citizen discount, whichever is higher.

PWD Discount

In the purchase of goods and services which have promotional discount, the PWD can avail of the promotional discount or the PWD discount, whichever is higher.

Income Tax Discount Treatment for Senior Citizens

Only the actual amount of the discount granted or a sales discount not less than the statutory rate, whichever is higher, based on the gross selling price can be deducted from the gross income, net of value-added tax, if applicable, for income tax purposes.

VAT Discount Treatment for Senior Citizens

Only the actual amount of the discount granted or a sales discount not less than the statutory rate, whichever is higher, based on the gross selling price can be deducted from gross sales or gross receipts of the business enterprise concerned, for VAT or other percentage tax purposes.

VAT-Exempt Sale of Goods for Senior Citizens

Medicines, including influenza and pneumococcal vaccines; Goods limited to basic necessities; Goods limited to prime commodities.

VAT-Exempt Sale of Goods for PWDs

Medicines, including influenza and pneumococcal vaccines; Goods limited to basic necessities.

Basic Necessities for Senior Citizens

Rice, corn, bread excluding pastries and cakes; fresh, dried and canned fish; pork, beef and poultry meat; eggs; fresh and processed milk; vegetables; coffee and creamer; sugar; cooking oil; salt; soap; firewood; charcoal and candles.

Prime Commodities for Senior Citizens

Fresh fruits; flour; dried, processed and canned pork, beef and poultry meat; canned sardines and tuna; noodles; onions; garlic; geriatric diapers; herbicides; veterinary products for poultry, swine, and cattle; nipa shingles; plyboard; batteries; electrical supplies and light bulbs; steel wire.

Basic Necessities for PWDs

Rice; corn; bread excluding pastries and cakes; fresh, dried and canned fish; pork, beef and poultry meat; eggs; fresh and processed milk; vegetables; coffee and creamer; sugar; cooking oil; salt; soap; firewood; charcoal and candles.

VAT-Exempt Services for Senior Citizens

Professional fees of attending physicians; Professional fees of licensed professional health workers; On medical and dental services, diagnostic and laboratory fees; Actual fare for land transportation; Actual transportation fare for domestic air transport services; On the utilization of services in hotels and similar lodging establishments; On admission fees charged by theatres; Funeral and burial services for death of Senior Citizen.

VAT-Exempt Services for PWDs

Professional fees of attending physicians; On medical and dental services, diagnostic and laboratory fees; Actual fare for land transportation; Actual transportation fare for domestic air transport services; On the utilization of services in hotels and similar lodging establishments; On admission fees charged by theatres; Funeral and burial services for death of PWD.

Senior Citizen ID

ID issued by the Office of the Senior Citizen Affairs (OSCA) of the place where the senior citizen resides, which shall be honoured nationwide.

Senior Citizen Passport

Passport of the senior citizen concerned.

Senior Citizen Age Requirement

Documents that establish that the senior citizen is a citizen of the Republic and is at least sixty (60) years of age.

PWD ID

ID issued by the city or municipal mayor or the barangay captain of the place of residence for persons with disabilities.

PWD Passport

Passport of the person with disabilities (PWD).

PWD Transportation Discount ID

Transportation discount fare ID issued by the National Council for the Welfare of Disabled Persons (NCWPD).

Senior Citizen Tax Deduction

Fifteen percent (15%) of the total amount paid as salaries and wages to senior citizens shall be allowed as additional deduction.

Senior Citizen Employment Duration

The employment shall have to continue for a period of at least six (6) months.

Senior Citizen Income Requirement

The annual taxable income of the senior citizen does not exceed the poverty level.

Sales Discount for Senior Citizens

Establishments granting sales discount to Senior Citizens shall be entitled to deduct the said sales discounts from their gross income.

PWD Employment Tax Deduction

Private entities that employ disabled persons shall be entitled to an additional deduction of twenty-five percent (25%) of the total amount paid as salaries and wages to disabled persons.

PWD Employment Proof Requirement

Entities must present proof certified by the Department of Labor and Employment that disabled persons are under their employ.

PWD Facility Improvement Deduction

Private entities that improve or modify their physical facilities for reasonable accommodation for disabled persons shall be entitled to an additional deduction of fifty percent (50%) of the direct costs.

Sales Discount for PWD

Establishments granting sales discount to PWD shall be entitled to deduct the said sales discounts from their gross income.

Senior Citizen Tax Exemptions

Exemptions do not apply to 20% final withholding tax on certain passive income, 15% final withholding tax on interest, and other specified taxes.

PWD Tax Exemptions

Exemptions do not apply to 20% final withholding tax on certain passive income, 15% final withholding tax on interest, and other specified taxes.

Capital Gains Tax on Shares

Capital gains tax from sale of shares of stock not traded in the stock exchange is 15%.

Capital Gains Tax on Real Property

6% capital gains tax on presumed capital gain on sale of real property classified as capital asset.

VAT for Self-Employed

VAT or other Percentage Taxes apply if the individual is self-employed or engaged in business or practice of profession.

Donor's Tax

Tax applicable to donations made by individuals.

Estate Tax

Tax imposed on the estate of a deceased person.

Excise Tax

Tax on certain goods.

Documentary Stamp Tax

Tax imposed on documents, usually related to transactions.