Strengthening heritage protection by granting tax relief

Senator Loren Legarda has introduced a bill aimed at enhancing heritage protection by granting incentive mechanisms to privately owned heritage buildings and ancestral houses.

Senate Bill No. 1852, or the “Strengthening the Conservation and Protection of Philippine Cultural Heritage Through Heritage Incentives,” aims to amend the National Cultural Heritage Act of 2009 by extending tax relief and credit benefits to private owners of cultural and heritage buildings to address the high cost of conservation, restoration, and maintenance, which are key factors behind the deterioration or loss of many historic structures.

Legarda emphasizes the need to treat heritage not only as a cultural symbol but also as an economic resource that must be sustained through deliberate policy interventions.

“The preservation of our nation’s built heritage is not merely a matter of aesthetics or nostalgia; it is a duty to safeguard the tangible expressions of our collective memory, identity, and history,” Legarda stressed.

The bill establishes a Cultural Property Incentive Program covering declared heritage structures and ancestral houses. It introduces a package of fiscal incentives designed to make conservation financially feasible for owners and stewards of cultural properties, providing grants and facilitating access to financing and loan windows through government financial institutions.

Legarda said that the proposed bill will grant tax credits for ownership transfers and the restoration of Grade I (World Heritage Sites, National Cultural Treasures, National Historical Landmarks, National Historical Shrines, National Historical Monuments) and II (Declared Important Cultural Properties, Natural Properties of Cultural Significance Covered by or Located within a Protected Area under the ENIPAS Act, declared archaeological sites, Heritage Houses, Historic Sites, Heritage Trees, Heritage Zones, Other Marked Structures, and all Gabaldon School Buildings) structures, as well as real property tax exemptions for these grades, while allowing local governments to extend exemptions to Grade III (All other cultural property, and natural property of cultural significance not covered by or located within a Protected Area under the ENIPAS Act in the Philippine Registry of Heritage (PREH), including those declared by LGUs) structures. Additional incentives include exemptions from income tax, import duties, and VAT for eligible conservation activities.

“Our built heritage is often lost not to neglect, but to unaffordable upkeep. This bill eases the tax and cost burden on owners who meet conservation standards, making restoration feasible. The bill recognizes that heritage protection cannot rest solely on regulation and enforcement. It must be supported by positive incentives that mobilize both public and private stakeholders toward a common goal: the preservation of our built heritage for future generations,” Legarda concluded.

Legarda is the Chairperson of the Senate Committee on Culture and the Arts. She has passed various measures aimed at preserving the country’s cultural heritage, such as the National Cultural Heritage Act (Republic Act No. 10066) and the Cultural Mapping Law (Republic Act No. 11961), among others.