The story revolves around a surrogate gay father who adopted two kids.

Aurelio, the central character used to be a drag queen but when the kids arrived in his life, he tried to cover his real identity for the sake of his kids.

From a drag queen, he tried selling balut, delivered newspapers to the neighborhood and even washed dishes in some food stalls. His best friend, a lesbian is the only person who knows the real him. She was not happy with the change Aurelio is doing to his life. She wants him to be real to his kids and still be happy. But Aurelio was adamant. He wants to become a man, a real father to his kids. He didn’t realize that both his kids already knew he was gay. Aurelio went back as a drag queen through the prodding of his kids.
Ang Tatay Kong Nanay tells about love of family regardless of any gender in the family members. It also tells that “blood is not always thicker than water”. You can still form a family, spread love, care and understanding even if you are not related by blood. The film also emphasizes respect and love of an LGBTQ member. It also gives credence to gays as hardworking and talented. Ang Tatay Kong Nanay also focuses on friendships ( Aurelio and his lesbian friend and the friendship among the kids). It also values respect to older people and the children’s love and pride to parents. It also values education especially for growing kids.