How to claim your PERA (TCC) Tax Credit Certificate?

What is the PERA Tax Credit Certificate (PTCC)?

The PTCC is an official document issued by the BIR that confirms your PERA contributions for the year and serves as proof to claim your PERA tax credit when filing your annual Income Tax Return (ITR). Total contributions include both employee and employer portions, whether paid individually, by the employer, or a combination of both.

Each PTCC is valid for five (5) years from the date of issuance. Any unused balance after this period will expire and can no longer be used.

Who can claim the PTCC?

Any Filipino citizen who has made contributions to his/her PERA+ account for the year.

How is the tax credit computed?

The tax credit is 5% of your actual annual PERA contributions, subject to the annual limit (₱200,000 for local residents, ₱400,000 for OFWs), and is earned only in years when contributions are made.

• To get the maximum annual tax credit of ₱10,000, you must contribute the full annual limit of ₱200,000.

How do I claim my PTCC?

Step-by-step process:

1. Make your PERA contribution within the calendar year.

2. DragonFi applies to the BIR on your behalf for your PTCC within 60 days after year-end.

3. Once issued, you can request a copy from DragonFi to utilize it. Request Form will be available soon. 

4. In the near future, you will be able to download your PTCC through the DragonFi app (feature launch coming soon).

5. Submit your PTCC to HR for tax credit confirmation or include it when filing your Annual ITR with the BIR. Note: your PTCC earned from this year's contributions will be applied to the following year's ITR filing, not the current year's.

    

When will I receive the PTCC?

• PTCC requests may be submitted via the designated form.
• DragonFi will forward your request to the BIR for processing.
• All requests are subject to BIR validation and approval.

Once approved, the PTCC will be sent to you via email. Processing time may vary, and incomplete or incorrect details may cause delays.

 

When can I start using my PTCC?

Your PTCC is earned based on contributions made within a given calendar year, but it is applied to the following year's tax filing.

Here's how the timeline works:

In simple terms: if you contributed in 2025, your PTCC will be ready in 2026 and you'll use it when you file your 2026 Annual ITR in April 2027.
This is simply how the PERA tax credit cycle works under BIR rules. Your contributions this year are already working for you, and the benefit will be reflected in your next ITR filing. Since each PTCC is valid for five (5) years, there's no need to rush. You have plenty of time to use it.
 

How, where, and when can I use the PERA tax credit?

The PERA tax credit may be used to pay national internal revenue taxes due to the Philippine government.

Validity Period

• Each PTCC is valid for five (5) years from the date of issuance.

• You may use it at any time within this period, subject to applicable rules.

• Unused credits after five years will expire.

For employees and self-employed contributors 
• Income Tax – the credit is typically applied against income tax liabilities when filing BIR returns. This includes offsetting annual income tax due.

For Overseas Filipino (OFW) contributors
• National Tax and Capital Gains, the tax credit may be used against any national internal revenue tax payable under the National Internal Revenue Code (excluding withholding agent withholding tax).

Note:
The tax credit cannot be used for estate tax, since estate tax is a liability of the estate, not the PERA contributor.

How do I apply the tax credit when filing my ITR?

• If you are employed, submit your PTCC to your HR or payroll team for tax credit recognition.

• If you are self-employed or filing your own ITR, attach the PTCC when filing your Annual ITR with the BIR.

The tax credit will be applied against your tax payable for the year following your contribution year, not refunded in cash. For example, contributions made in 2025 will be credited against your 2026 tax payable, filed in April 2027..

Can I view my contributions before the PTCC is issued?

Yes — you can view all PERA contributions and transaction history directly in the DragonFi app for record-keeping.

Are there fees for the PTCC?

No separate fees — it is part of your PERA account service. PERA administration fees are charged annually based on total account value.

What if I contribute less than the annual limit?

Your tax credit will be 5% of the actual contribution amount, so contributing less than the maximum results in a smaller tax credit.