Cedula Calculator
LGU
Community tax is ₱5.00 basic plus ₱1.00 for every ₱1,000 of income, and the additional tax can never exceed ₱5,000.00.
This calculator does not carry current agency interest or dividend rates. You enter the rate, so a result is only as current as the figure you typed.
It is an estimate for planning, not an official quotation, and each provider's own figures are what govern. Confirm the figures before you commit to anything.
Every figure on this page is from Official Gazette's own published documents.
Last verified 1 source, listed below
Republic Act No. 7160, Local Government Code of 19911. PHGuides is independent and not affiliated with any agency.
What this calculator does
Section 157 of RA 7160 sets an annual community tax of ₱5.00, plus ₱1.00 for every ₱1,000.00 of income, and caps the additional tax at ₱5,000.00.
| Annual income | Additional tax | Total |
|---|---|---|
| ₱0.00 | ₱0.00 | ₱5.00 |
| ₱100,000.00 | ₱100.00 | ₱105.00 |
| ₱300,000.00 | ₱300.00 | ₱305.00 |
| ₱1,000,000.00 | ₱1,000.00 | ₱1,005.00 |
| ₱5,000,000.00 | ₱5,000.00 | ₱5,005.00 |
| ₱20,000,000.00 | ₱5,000.00 | ₱5,005.00 |
The last two rows are the point. Above ₱5,000,000.00 of income the additional tax stops moving, because the statute says it “shall in no case exceed Five thousand pesos”.
Whole thousands only. ₱1,999.00 of income adds ₱1.00, not ₱1.99.
Who has to pay
Every inhabitant 18 years of age or over who has been regularly employed on a wage or salary basis for at least 30 consecutive working days during the year, or is engaged in business or occupation, or owns real property with an aggregate assessed value of ₱1,000.00 or more, or is required by law to file an income tax return.
What it is actually for
The cedula is the receipt, and it is what a great many transactions ask for as proof of residence. Our cedula guide covers where to get one and the corporate rates, which run on a different schedule.
The other RA 7160 charge on the same household is real property tax, and the barangay document most often requested alongside a cedula is the barangay clearance.