Everything You Need to know about Samal Island Environmental User’s Fee (EUF)
The Samal Island Environmental User’s Fee (EUF) is a fee collected from visitors who use and enjoy the natural resources of the Island Garden City of Samal (IGaCoS). The ordinance was established to help preserve, conserve, and sustainably manage the island’s natural attractions while supporting eco-tourism programs.
What is EUF?
The Environmental User’s Fee (EUF) is a fee levied to any person for the use of the city’s natural resources through activities including, but not limited to:
- Swimming
- Boat anchorage
- Extreme adventure sports
- Picnicking
- Underwater photography
- Mountaineering
- Diving
- Underwater research
- Snorkeling
- Island hopping
- Kayaking
- Caving / Spelunking
- Other related recreational activities
General Entrance Fee
The General Entrance Fee serves as the Environmental User’s Fee charged at designated entry points of the Island Garden City of Samal. It applies to visitors entering the city for the purpose of:
- Visiting tourist destinations
- Enjoying beaches and resorts
- Viewing natural attractions
- Experiencing eco-tourism sites
- Exploring both natural and man-made attractions
Environmental User’s Fee Rates
General Entrance Fee
| Year | Rate |
|---|---|
| 2021 | ₱30.00 per person |
| 2022 | ₱40.00 per person |
| 2023 onwards | ₱50.00 per person |
Discounts & Exemptions
- 20% discount for Senior Citizens
- 20% discount for Persons with Disability (PWD)
- Children 10 years old and below are exempt from paying.
Boat Entry Fee
(For island hopping and scuba diving boats bringing guests to dive sites.)
| Boat Capacity | Fee |
|---|---|
| 20 passengers and below | ₱500.00 |
| 21–30 passengers | ₱1,000.00 |
| 31–50 passengers | ₱1,500.00 |
| 51–100 passengers | ₱2,000.00 |
Scuba Diving Fee
- ₱500.00 per person per day
Snorkeling Fee
(Within the city’s designated dive sites.)
- ₱100.00 per person per day
Exemptions from Paying EUF
The following are exempt from paying the Environmental User’s Fee:
1. Government Research Organizations
Government agencies conducting scientific or educational research may be exempt provided they:
- Secure the necessary research permit from the City Mayor before conducting the study.
- Submit copies of the completed research or study through the Office of the City Mayor.
2. Qualified Residents of Samal
Residents who can provide proof of residency under the following circumstances:
A. Registered Samal Voters
Persons who were born in Samal but have established residence outside the city, or those who temporarily reside outside Samal but remain registered voters, must present:
- Valid COMELEC Voter’s Registration ID
B. Permanent Residents
Filipino or foreign nationals permanently residing in the Island Garden City of Samal may present any of the following:
- Valid government-issued ID showing Samal address
- Barangay Certification indicating length of stay
- Passport with Visa
- Alien Certificate of Registration (ACR)
C. Business Owners
Persons holding:
- Valid Business Permit issued by the City
- Valid Business Permit issued by the CMO-BRD
D. Landowners
Non-residents who own land within Samal may present:
- Land Title
- Tax Declaration
- Deed of Sale
- Deed of Donation
- Other valid documents proving ownership
Penalties
Any person violating the provisions of the ordinance may be subject to:
- Administrative fine of ₱500.00–₱2,500.00
- Suspension or revocation of boat captain licenses
- Imprisonment of one month and one day up to six (6) months, or both, at the discretion of the court
Dive shops, boat operators, and island hopping tour organizers may also be held jointly liable for violations committed by their guests or clients.
Booking, EUF & QR Code Process
Step 1 — Book Your Activity
Book with an accredited:
- Resort
- Tour Operator
- Dive Shop
Resort Administrator
- Encode guest booking details.
- Ensure the booking uses the Head of the Group access.
Step 2 — Validation & Payment
CITO
- Validate booking.
- Generate Order of Payment.
Resort Administrator
- View or send Order of Payment to guests.
Guest
Payment may be made through:
- GCash
- LandBank
- Using the Order of Payment Number or Accounts Receivable Option
Payments are billed every 15th and 30th of each month for resorts.
CTO
- Approves bookings after payment.
- Issues Official Receipt (OR).
- Uploads image of the Official Receipt to the system.
- Generates and sends the Guest QR Code via resort or personal email.
Step 3 — Enter Samal
Guests must present:
- Valid Identification Card
- Tourist QR Code
before entering Samal Island for their dive, tour, or swimming activities.
Utilization of the EUF Share
The share received by the City Government and Barangays shall be used solely for:
- Tourism promotion
- Environmental preservation
- Conservation initiatives
- Sustainable management of existing tourist destinations within their respective jurisdictions
No portion of the fund shall be used for purposes other than those prescribed by the ordinance.
Collection of EUF
The Environmental User’s Fee is collected at designated entry points of the Island Garden City of Samal (IGaCoS) from persons entering the city to visit, enjoy, view, or experience the island’s natural resources and eco-tourism destinations.
Legal Basis
Sources
- City Ordinance No. 319, Series of 2020
- Executive Order No. 335, Series of 2021