Senior Citizen

Complete Guide to Senior Citizen Benefits and Privileges in the Philippines

Complete guide to Philippine senior citizen benefits: 20% discounts, P1,000 monthly pension, tax exemptions, and free healthcare under RA 9994 and RA 11916.

By Pinoy Benefits Team

The Philippines has comprehensive laws protecting senior citizens aged 60 and above. This guide covers all benefits and privileges under Republic Acts 7432, 9257, 9994, and 11916.

Who is a Senior Citizen?

Under Philippine law, a senior citizen is any resident citizen of the Philippines who is at least 60 years old, regardless of employment or retirement status.

LawYearKey Provisions
RA 74321992Original Senior Citizens Act
RA 92572003First Amendment
RA 99942010Expanded Senior Citizens Act
RA 119162022Increased social pension to ₱1,000

20% Discount and VAT Exemption

Senior citizens receive 20% discount PLUS VAT exemption on:

Medical and Health

ItemDiscount
Medicines and medical supplies20% + VAT exempt
Professional fees (doctors)20% + VAT exempt
Diagnostic and laboratory tests20% + VAT exempt
Hospital services20% + VAT exempt
Dental services20% + VAT exempt

Transportation

TypeDiscount
Public buses, jeepneys, taxis20% off actual fare
LRT, MRT, PNR20% off fare
Domestic flights20% off fare
Sea vessels20% off fare

Services and Entertainment

CategoryDiscount
Hotels and lodging20% + VAT exempt
Restaurants20% + VAT exempt
Recreation centers20% + VAT exempt
Theaters and cinemas20% + VAT exempt
Concert halls20% + VAT exempt
Funeral services20% + VAT exempt

Note: If there’s a promotional discount, seniors can choose whichever is higher.

5% Discount on Basic Necessities

CategoryLimit
Prime commodities₱1,300/week
Basic necessities₱1,300/week

5% Utility Discounts

Monthly discount on:

  • Water
  • Electricity
  • Telecommunications
  • Cable services

Monthly Social Pension

For Indigent Senior Citizens

BenefitAmount
Monthly Pension₱1,000 (increased from ₱500 under RA 11916)
Death Benefit₱2,000 to nearest surviving relative

Eligibility: Indigent senior citizens with no regular income or pension.

The DSWD reviews and adjusts the pension amount every two years.

Tax Benefits

Income Tax Exemption for senior citizens who are minimum wage earners in accordance with applicable tax laws.

Healthcare Benefits

For Indigent Seniors

Free medical and dental services at government facilities:

  • Diagnostic and laboratory tests
  • Vaccination programs
  • Annual physical examinations

PhilHealth Coverage

All indigent senior citizens are covered by PhilHealth. LGUs must allocate funds to ensure enrollment.

Educational Benefits

Senior citizens can access:

  • Post-secondary and tertiary education
  • Vocational and technical training
  • Short-term courses for retooling
  • Scholarships, grants, and financial aids
  • Support for books and learning materials

Employment Incentives

For Senior Employees

Priority in employment opportunities and skills development programs.

For Employers Hiring Seniors

15% tax deduction from gross income on:

  • Salaries and wages paid to senior citizens
  • Requirements:
    • Employment continues for at least 6 months
    • Senior’s annual income doesn’t exceed poverty threshold

Social Safety Assistance

During disasters and calamities, seniors receive:

  • Food assistance
  • Medicines
  • Financial assistance for home repair
  • Sourced from LGU calamity funds

How to Get Your Senior Citizen ID

Required Documents

  1. Proof of age (birth certificate, passport, etc.)
  2. Recent 1x1 or 2x2 photo
  3. Proof of residency

Where to Apply

  • Office of Senior Citizen Affairs (OSCA) in your city or municipality
  • ID is valid nationwide

For Social Pension

Apply at DSWD offices with:

  • Senior Citizen ID
  • Proof of indigency
  • Barangay certification

Penalties for Non-Compliance

Establishments refusing to honor senior citizen discounts face:

OffensePenalty
First Violation₱50,000-₱100,000 fine + 2-6 years imprisonment
Subsequent₱100,000-₱200,000 fine + 2-6 years imprisonment

Tips for Senior Citizens

  1. Always carry your ID when making purchases
  2. Know your rights - discounts are legally mandated
  3. Keep receipts for tax purposes if still employed
  4. Register with OSCA in your area
  5. Stay informed about local LGU programs

Frequently Asked Questions

Can I use my Senior Citizen ID anywhere in the Philippines? Yes, the ID issued by any OSCA is honored nationwide.

Are my dependents entitled to my discounts? No, discounts are only for the senior citizen presenting the ID.

What if an establishment refuses my discount? Report to DTI, OSCA, or file a complaint. Non-compliance is punishable by law.

Is the 20% discount computed before or after VAT? The 20% discount is computed on the original price, and the transaction is also VAT-exempt.


For current information and local programs, contact your local Office of Senior Citizen Affairs (OSCA) or visit the National Commission of Senior Citizens.