Summary

As provided in our Constitution, the state is duty-bound to recognize the rights of senior citizens by providing support though various social systems. Thus, senior citizens are granted benefits and privileges that range from 20% discount and VAT exemption to mandatory membership in the government’s healthcare system, Philhealth.

This page lists down the benefits, privileges, as well as forms of assistance that can be availed by senior citizens.

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Read RA 9994
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PhilHealth

Senior citizens are granted several benefits and privileges (which are listed in the next tab) under Republic Act No. 9994 and Republic Act No. 10645. In order to avail of these benefits, the senior citizen or his/her authorized representative shall present a valid and original Senior Citizens’ Identification Card.

A Senior Citizens’ Identification Card is issued by the Office of Senior Citizens Affairs (OSCA) in the city or municipality where the senior citizen resides. Documentary requirements vary per municipality, but the basic qualifications based on RA 9994 are as follows:

  • Must be a Filipino citizen who is a resident of the Philippines
  • Must be 60 years old or above
  • May apply to senior citizens with dual citizenship provided that they prove their Filipino citizenship and have at least six months residency in the Philippines
Twenty percent (20%) discount and VAT exemption
  1. Medical-related privileges
  2. Domestic transportation privileges
  3. Hotels, restaurants, recreational centers, and places of leisure, and funeral services
  4. Recreations centers
  5. Admission fees privilege
  6. Funeral and burial services
Other privileges
  1. Income tax exemption
  2. Exemption from training fees
  3. Free medical and dental services in government facilities
  4. Free vaccinations for indigent senior citizens
  5. Educational privileges
  6. Benefits and privileges for retirees
  7. Privileges on granting special discounts in special programs
  8. Express lanes privileges
Utility discounts

Click here to learn about utility discounts.

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Credit card payments

The 20% discount and VAT exemption shall also apply to purchases of goods and services by senior citizens paying through credit cards.

No double discounts

In the purchase of goods and services which are on promotional discount, the senior citizen can avail of the establishment’s offered discount or the 20% discount provided herein, whichever is higher and more favorable.

In cases where the senior citizen is also a person with disability (PWD) entitled to a 20% discount under his/her valid PWD identification card (ID), the senior citizen shall use either his/her OSCA-issued ID card or PWD ID card to avail of the 20% discount.

Tax deduction

The establishment may claim the discounts provided herein as tax deductions based on the cost of the goods sold or services rendered: Provided, that the cost of the discount shall be allowed as deduction from gross income for the same taxable year that the discount is granted: Provided, further, That the total amount of the claimed tax deduction net of VAT, if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and to the provisions of the National Internal Revenue Code (NIRC), as amended.