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For Property Owners

Amilyar Calculator: Real Property Tax

The yearly tax on your land and house is not charged on what the property is worth. It is charged on a fraction of it. Work out what you actually owe, what a quarter costs, and what it costs to pay late.

Your Tax Declaration

The values here come from the declaration, not from the selling price

Sets the starting assessment levels below.
The market value printed on the tax declaration, which is usually well below what the property would sell for.
Leave at zero for a bare lot.
Rates — check yours
Per cent
Per cent, on top
Per cent of market value
Set from the value band
Paying early, or late
Per cent, up to 20
Leave at zero if current

What You Owe

For one year

Amilyar for the year
₱0
or ₱0 a quarter
The tax is not on the market value
How it is worked out
Land market value₱0
Land assessed value₱0
Building market value₱0
Building assessed value₱0
Total assessed value₱0
Basic tax₱0
Special Education Fund₱0
Advance-payment discount₱0
Penalty for late payment₱0
Payable₱0
Each quarter
₱0
Effective rate on market value
0%

The Legal Ceilings

Local Government Code (RA 7160) section 218. Your city or municipality sets its own levels by ordinance and they cannot be higher than these — but they are often lower, so check your tax declaration.

Land
ClassMax level
Residential20%
Timberland20%
Agricultural40%
Commercial50%
Industrial50%
Mineral50%
Basic tax: up to 2% of assessed value inside Metro Manila, up to 1% in a province or a city outside it. The Special Education Fund adds 1% of assessed value on top, everywhere.
Buildings, by market value
Market valueResidentialCommercial
Up to ₱175,0000%30%
₱175,000 – 300,00010%30%
₱300,000 – 500,00020%35%
₱500,000 – 750,00025%40%
₱750,000 – 1,000,00030%50%
₱1,000,000 – 2,000,00035%60%
₱2,000,000 – 5,000,00040%70%
₱5,000,000 – 10,000,00050%75%
Over ₱10,000,00060%80%
Read the tax declaration, not the price tag: amilyar is charged on the assessed value, which is a percentage of the market value your assessor has on file — usually far below what the property would sell for today. Assessment levels and the basic rate are set by each local government by ordinance and can only go up to the ceilings in the table above, so the figures here start at the legal maximum and are meant to be edited to match your own declaration. Some LGUs give a discount of up to 20% for paying early or in full; many bill quarterly without one. Idle-land tax and special levies are not included. This is an estimate to plan with, not an assessment — your city or municipal treasurer issues the real one. Selling and need the arrears sorted first? Catherine handles that →