A drugstore cannot open without two things: an FDA licence as a retail drug outlet and a registered, licensed pharmacist. Under the Pharmacy Act, outlets selling prescription medicines need the pharmacist's direct and immediate control, and assistants must be certified after accredited training. This sample builds the plan around those rules, fills in DTI and BIR fees and leaves stock, salaries and sales blank.[3]
Executive summary
Example: [Pharmacy name] will be a community drugstore at [street], [city], near [a health centre, clinic or hospital], selling prescription medicines, over-the-counter drugs, vitamins and personal care items. Owner: [name], sole proprietor. Pharmacist-in-charge: [name], PRC licence [number]. Hours: [time] to [time].
Capital: ₱____ for fit-out, air-conditioning, shelving, the first stock order, a pharmacy system and permits. Owner ₱____; loan ₱____. The pharmacist's salary is a fixed cost from day one and is the largest monthly line after rent and stock.
The pharmacist and the licence
Pharmaceutical products may be sold to the public only through a retail drug outlet licensed by FDA. If you will sell prescription medicines, the outlet needs the direct and immediate control and supervision of a registered, licensed pharmacist. Category B outlets, such as retail stores selling only household remedies and OTC drugs, need a pharmacist's supervision and oversight.[3]
The pharmacist must display the original Certificate of Registration in a prominent place in the store. Pharmacy assistants and other non-pharmacist staff handling medicines must be certified by the appropriate government agencies after an accredited training program.[3]
In the plan, name the pharmacist, their hours on duty, and how the store will cover the hours they are off. If the owner is not a pharmacist, show the employment agreement.
Location, customers and other drugstores
Fill in: Clinics, doctors and health centres within [distance]: [number], by our walk on [date]. Households and offices nearby: [number]. People leaving the clinic between [times]: [number], counted on [days]. Buyers we asked: [number]; they buy maintenance medicines [frequency] at [where].
Competitors: [chain drugstores, independent pharmacies, supermarket counters] within [distance], their hours and whether they deliver. Note prices of [two common items] by your visit on [date]. Your angle: [longer hours, maintenance-medicine reminders, delivery to seniors].
Operations
Stock. Buy from [licensed distributors], keep invoices, record lot numbers and expiry dates. First-expiry, first-out. Store temperature-sensitive products per label.
Prices. Consumer Act Art. 81 requires price tags or markings on products sold at retail; DTI cites fines of ₱200 to ₱5,000 and/or one to six months in jail. For basic necessities, selling without a price tag is prima facie evidence of profiteering under the Price Act; ask DTI which of your products are on that list.[4]
Staff. Pharmacist [number], certified assistants [number], cashier. Register as an employer before the first payroll; see the hiring guide.
Permits and registration costs
The fees for each registration and permit are in the cost table below, with their sources.
Financial plan
Start-up. Renovation and air-conditioning ₱____; shelving and counter ₱____; refrigerator for cold-chain products ₱____; pharmacy POS ₱____; first stock ₱____; FDA LTO ₱____; assistant training ₱____; DTI name ₱500 plus ₱30 stamp tax; barangay clearance ₱____; mayor's permit ₱____; reserve ₱____.[1]
Monthly. Rent ₱____; pharmacist salary ₱____; assistants ₱____; power ₱____; restocking ₱____; expired-stock write-off ₱____.
Sales. Transactions per day [number] × average sale ₱____ × days [number]. Gross margin ____% from your distributor price lists. Break-even sales = fixed costs ÷ margin.
Risks
Pharmacist leaves. The store cannot sell prescription medicines without one; keep a relief pharmacist arrangement. Expired stock. Monthly expiry check and small orders. Counterfeit products. Buy only from licensed distributors and keep invoices.
Permit and registration costs: pharmacy
| Registration or requirement | Office | Fee | Source |
|---|---|---|---|
| DTI business name (sole proprietor) | DTI | ₱200–₱2,000 by scope, city scope for one drugstore | DTI BNRS FAQ |
| Documentary stamp tax on DTI fee | DTI | ₱30 | DTI BNRS FAQ |
| Barangay business clearance | Barangay hall | Set by the barangay | Ask the barangay |
| Mayor's permit and city fees | City or municipal hall | Assessed by the city | Ask the BPLO |
| BIR registration (Annual Registration Fee) | BIR | ₱0, not collected since 22 Jan 2024 | BIR RMC 14-2024 |
| FDA License to Operate, retail drug outlet | FDA | Not published in our sources | RA 10918 Sec. 30 |
| Registered, licensed pharmacist (direct control if selling prescription medicines) | PRC licence held by the pharmacist | Pharmacist's salary: ₱____ | RA 10918 Sec. 31 |
| Certified training for pharmacy assistants | Accredited training provider | Not published in our sources | RA 10918 Sec. 39 |
| Price tags on retail products | DTI rule, no permit | No fee; fines of ₱200–₱5,000 and/or 1 to 6 months if missing | DTI price tag notice |
Questions people ask
- Can I open a drugstore without being a pharmacist?
- Yes, but the outlet needs a registered, licensed pharmacist: direct and immediate control if you sell prescription medicines, or supervision and oversight for OTC-only Category B outlets.
- Does a pharmacy need an FDA license?
- Yes. Medicines may be sold to the public only through an FDA-licensed retail drug outlet.
- Do pharmacy assistants need training?
- Non-pharmacist staff handling medicines must be certified after an accredited training program under RA 10918.
- Where do pharmacy sales figures in my plan come from?
- From your own counts near the site and your distributors' price lists. Count people leaving nearby clinics, ask what they buy, and use your supplier margins. Do not copy figures from a chain drugstore.
Sources
Checked 14 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Frequently Asked Questions · DTI Business Name Registration System
- Digest of Revenue Memorandum Circular No. 14-2024 · Bureau of Internal Revenue · 24 January 2024
- Republic Act No. 10918 (Philippine Pharmacy Act) · Lawphil (text of RA 10918) · 21 July 2016