Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
There are no government-mandated per diem rates in the Philippines.
Employers have flexibility in structuring per diem policies, which may include:
- Fixed daily allowances reflecting expected travel costs
- Reimbursement of actual expenses incurred, supported by receipts
For tax-related guidance, refer to the Bureau of Internal Revenue (BIR).
Last changed 2026-01-26