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Senior citizen and PWD discount calculator.
Type the bill, whether it includes VAT and what it is for. Get the VAT exemption, the 20% discount and what the customer pays.
Calculator
Senior citizen and PWD discount calculator
Amount to pay
₱800.00
On a ₱1,120.00 VAT-inclusive bill for medicines and medical supplies, the senior citizen or PWD discount removes ₱120.00 VAT and takes ₱200.00 off, so the customer pays ₱800.00.
| Bill as charged | ₱1,120.00 |
|---|---|
| VAT exemption | ₱120.00 |
| 20% discount | ₱200.00 |
| Total savings | ₱320.00 |
| Amount to pay | ₱800.00 |
How it was worked out
- Remove the VAT. ₱1,120.00 ÷ 1.12 = ₱1,000.00. The ₱120.00 VAT is not charged: the sale to a senior citizen or PWD is exempt. (BIR Revenue Regulations No. 7-2010, computing the senior citizen discount and VAT exemption)
- Take 20% off. ₱1,000.00 × 20% = ₱200.00. ₱1,000.00 − ₱200.00 = ₱800.00. (Republic Act No. 9994, Expanded Senior Citizens Act of 2010)
- Amount to pay. ₱800.00, a saving of ₱320.00 on ₱1,120.00.
- Show the senior citizen ID (from the OSCA) or the PWD ID. A PWD with a senior citizen ID gets one 20% discount, not two.
- Groceries and basic necessities follow a different rule: a 5% special discount within a weekly cap. Electricity and water have their own discount. They are left out here.
- Promos and the 20% do not stack. The customer takes whichever is bigger.
Rates and rules as of November 8, 2026. A guide, not legal or tax advice.
Questions
Asked and answered.
How is the senior citizen discount computed with VAT?
Divide the VAT-inclusive price by 1.12 to remove the VAT, then take 20% off. A ₱1,120 bill becomes ₱1,000 without VAT, and the senior pays ₱800.
Do PWDs get the same discount as senior citizens?
Yes. RA 10754 gives persons with disability the same 20% discount and VAT exemption on medicines, medical services, restaurants, transport, hotels, recreation and funeral services.
How does the senior discount work on a group meal?
Only the senior citizen's or PWD's share is discounted. Divide the bill by the number of diners, remove the VAT from that share and take 20% off; the others pay their share in full.
Can a senior citizen get both the 20% discount and a promo?
No. The senior or PWD chooses whichever is bigger, the 20% discount or the promo, but not both.
From Vitals
This is one figure Vitals works out for you.
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