DOF streamlines tax perks for education

MANILA, Philippines — The Department of Finance (DOF) has rolled out new regulations aimed at simplifying access to tax incentives for education-related initiatives, in a bid to attract more private sector investments in the country’s human capital development.

Finance Secretary Ralph Recto on March 17 signed Revenue Regulations (RR) 13-2025, which took effect on April 17 following its publication on the Bureau of Internal Revenue (BIR) website.

The measure was endorsed by BIR Commissioner Romeo Lumagui Jr.

“By prioritizing education, we are accelerating not only national development, but more importantly, we are creating more opportunities to uplift the lives of every Filipino through strategic human capital investments,” Recto said.

The new guidelines consolidate and simplify previously outdated and fragmented procedures governing tax incentives under various education-related laws, such as Republic Act 8525, RA 12063 and provisions of the Tax Code.

RR 13-2025 – the “Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities” – covers incentives for private entities supporting education from primary to tertiary levels, as well as technical and skills development programs.

RA 8525, also known as the Adopt-A-School Act, encourages private companies to invest in the modernization and improvement of public schools. Meanwhile, RA 12063 consolidates enterprise-based education and training programs to better address youth unemployment and job-skills mismatch.

The DOF said these reforms aim to enhance ease of doing business while bolstering public-private partnerships in education, key goals outlined in the Philippine Development Plan 2023-2028.

The initiative reflects the government’s push to align education and training systems with labor market demands, and empower Filipinos with the skills needed to thrive in a dynamic economy.