The Department of Hacienda has established tax-free periods for the purchase of school uniforms and supplies for the 2026-2027 school year. The first period will be from 12:00 AM on July 17, 2026, to 11:59 PM on July 18, 2026, and the second period will be from 12:00 AM on January 8, 2027, to 11:59 PM on January 9, 2027. During these periods, parents and guardians can buy school supplies such as backpacks, calculators, crayons, lunchboxes, and markers without paying the sales and use tax (IVU).
The tax exemption also applies to music, art, and instructional materials, as well as computer storage devices like flash drives and CDs. Purchases made through payment plans, vouchers, gift cards, or online are also eligible if delivered within the tax-free period. Printed and digital books are exempt from IVU year-round.
For more information, interested parties can consult the Internal Revenue Circular Letter 26-11.