Senior Citizen and PWD Discount Calculator

How the 20% Discount Is Computed

Republic Act No. 9994 (RA 9994), the Expanded Senior Citizens Act of 2010, gives senior citizens a 20% discount and exemption from VAT on listed goods and services. Republic Act No. 10754 (RA 10754) gives persons with disabilities (PWDs) the same.

At a VAT-registered seller, the steps are:

1. Remove the 12% VAT: divide the price by 1.12.
2. Take 20% off the price without VAT.
3. Pay the rest. No VAT is added back.

The BIR's own example (Revenue Memorandum Circular No. 38-2012) uses ₱844.75 of medicines: ₱754.24 without VAT, a ₱150.85 discount, and ₱603.39 to pay. In effect you pay about 71.4% of the VAT-inclusive price. At a seller that does not charge VAT, the 20% comes off the price directly.

What the 20% Covers

For both senior citizens and PWDs, the discount covers, among others:

• medicines and some medical supplies
• medical and dental services, laboratory tests and doctors' fees
• fares on buses, jeepneys, taxis, trains, and domestic flights and ships
• hotels, restaurants and recreation centers
• admission to cinemas, theaters, concerts and similar places
• funeral and burial services (of the senior citizen)

The purchase must be for the senior or PWD's own use. In a restaurant, only their share of the bill is discounted. If they are both a senior and a PWD, they use one ID and get one 20% discount. If a store offers a promo, they get the promo or the discount, whichever is bigger.

The 5% Discount on Basic Groceries

Separately, seniors and PWDs get a 5% special discount on basic necessities and prime commodities, such as rice, bread, fish, meat, eggs, milk, vegetables, fruit, instant noodles, coffee, sugar, cooking oil, salt and laundry soap. Under the joint administrative order of the Department of Trade and Industry, the Department of Agriculture and the Department of Energy signed on 21 March 2024:

• the 5% covers up to ₱2,500 of purchases a week, so the discount is at most ₱125 a week;
• unused amounts do not carry over to the next week;
• it does not include an exemption from VAT;
• you present your ID and the purchase booklet, and a representative can buy for you.

If a Store Refuses

Ask for the manager first and show your ID. If they still refuse, note the store, the date and the receipt, and report it to the Office for Senior Citizens Affairs (OSCA) or the Persons with Disability Affairs Office (PDAO) of your city or municipality. For groceries and other consumer goods, you can also complain to the DTI. See the guide on consumer complaints.