There are conflicting reports of Whang Od's age, and no contemporary evidence has been provided as to her date of birth. She was first attested, as an elderly tattooist, in 2007 when she was said to be 87 years old. Her claimed age was increased in 2017, when she claimed to be 100, entitling her to a payout for Filipino centenarians.
According to The Guardian:
Whang-Od does not have a birth certificate, however, she was issued a postal ID in 2017, which allowed her to access benefits available to centenarians in the Philippines.
These benefits amount to 100,000 PHP for those aged 100 years and over, since 15 February 2017. At the time that was approximately $US2,000.
In the absence of formal documentary evidence, two affidavits from people over 80 is sufficient to qualify for the payout.
Therefore there was a huge incentive to claim to be at least 100. It is unlikely that there are birth records kept in this remote area. She is a member of the Kalinga ethnic group, which has a traditional religion and relatively low rates of Catholicism (which could otherwise provide a baptismal record).
Other claims about elderly workers, such as that of Buster Martin appear to be dubious.
The Travel Trilogy blog reported her age as 95 in 2014 (so 104 in 2023). It cites a 2009 documentary as a source.
This source from October 2015 from Philippine TV's GMA News, claimed she was 97 in October 2015 (so 105 in 2023).
In 2013 she was claimed to be 92, https://magazine.sangbleu.com/2013/06/29/whang-od-92-year-old-tattoo-artist/ So 102 today.
It appears she was popularised by Lars Krutak, and appeared in a documentary in 2009. Krutak claimed in 2009 that she was 89. (so 103). This photograph is from 2007, when he says she was 87. This would represent an age of 103 in 2023, however there seems to be no particular reason to believe that the the age of 87 is accurate either.
Therefore we do not know how old she is, and there is little reason to believe she is 106.
In 2020, Judi Dench, was the oldest person on British Vogue's cover, at the age of 85.
Whang-Od might well be older than 85, but if we assume that photographic evidence of her existence started with Lars Krutak in 2007, there is not firm proof from that photo whether she was older than 69 (which would make her 85 today) or not.