Share
REVENUE MEMORANDUM CIRCULAR (RMC) NO. 87-2026
This Circular is issued to publish the updated full list of VAT-Exempt Drugs under the Tax Reform for Acceleration and Inclusion (TRAIN) Law and the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as provided in the May 4, 2026 letter from the Food and Drug Administration (FDA).
| ILLNESS | NUMBER OF EXEMPT DRUGS |
| Cancer | 708 |
| Diabetes | 331 |
| High Cholesterol | 172 |
| Hypertension | 537 |
| Kidney Disease | 152 |
| Mental Illness | 300 |
| Tuberculosis | 77 |
The complete list of VAT-exempt drugs is provided in Annex A (Annex A pdf) of this Circular.
The table above presents a summary of the VAT-exempt drugs covering the aforementioned illnesses. Accordingly, all previously issued RMCs on the matter are deemed superseded unless and until further updates are endorsed by the FDA.