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Tax Breaks Pushed for Doctors Giving Free Medical Care

  • Joseph Tan
  • Nation
  • May 26, 2026

A senator filed a measure that seeks to grant tax incentives to doctors who voluntarily provide free medical services to indigent Filipinos, saying the measure would help make healthcare more accessible to poor and underserved communities.

Senate Bill No. 1062, or the proposed “Physician Pro Bono Care Act,” would allow qualified physicians who render pro bono medical services to receive tax credits deductible from their gross income.

The solon said the proposal aims to recognize doctors who use their expertise to help patients who cannot afford consultations, treatment, or other medical services.

“It’s a way of giving recognition to their compassion and service through tax relief,” Senator Jinggoy Estrada said.

Under the bill, physicians who provide free services to qualified indigent patients may avail themselves of tax credits based on the extent and nature of the medical care they render.

The Department of Health, in coordination with the Philippine Medical Association, would be tasked to evaluate the pro bono services, including the number of hours served and the type of treatment provided.

He said the measure responds to the continuing struggle of many Filipinos who delay or avoid seeking medical help because they cannot afford professional fees or hospital expenses.

“Bukambibig na ng mga kapuspalad nating mga kababayan ang kawalan ng pambayad hindi lang sa pagpapagamot sa ospital, maging sa pagpapakonsulta sa mga doktor kung may iniinda silang karamdaman,” he said.

“Sa pamamagitan ng panukalang ito, mahihikayat natin ang mas marami pang doktor na maglaan ng libreng serbisyo para sa mahihirap nating kababayan,” he added.

The senator noted that while the Philippines has many skilled and dedicated doctors, high healthcare costs and uneven access to medical services continue to prevent indigent patients from receiving timely care.

He said many physicians already provide free consultations and treatment out of compassion, but the government should also support and institutionalize such acts of service through meaningful incentives.

Estrada said the bill is aligned with the constitutional guarantee of accessible and adequate healthcare for all.

“The right to health should not depend on a person’s financial capacity. Healthcare must be accessible even to those who have the least in life,” he said.

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