Real Property Tax Calculator
LGU
Amilyar is charged on assessed value, not market value. Residential land is assessed at 20%, which is why most estimates come out far too high.
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
Two steps that people collapse into one. Assessed value is fair market value times an assessment level. The tax is a percentage of that assessed value, not of the market value.
Missing the first step is why estimates come out three to five times too high.
| Step | Figure |
|---|---|
| Fair market value | ₱2,000,000.00 |
| Assessment level, residential land | 20% |
| Assessed value | ₱400,000.00 |
| Basic tax at the 2% city ceiling | ₱8,000.00 |
| Special Education Fund at 1% | ₱4,000.00 |
| Annual total | ₱12,000.00 |
The same land in a province, where the basic rate caps at 1%, is ₱8,000.00.
Assessment levels
| Class | Maximum level |
|---|---|
| Residential | 20% |
| Timberland | 20% |
| Agricultural | 40% |
| Commercial | 50% |
| Industrial | 50% |
| Mineral | 50% |
Every rate here is a ceiling
RA 7160 says “not exceeding” throughout, and the sanggunian fixes the actual rate by ordinance. The calculator defaults to the statutory maximum because that is the only figure the law fixes, so treat the result as an upper bound and check your own ordinance.
| Levy | Where | Ceiling |
|---|---|---|
| Basic | Province | 1% |
| Basic | City or Metro Manila municipality | 2% |
| Special Education Fund | Anywhere it applies | 1% |
| Idle land | Anywhere it applies | 5% |
Paying it
Four equal instalments without interest, due on or before 31 March, 30 June, 30 September and 31 December. Paying in advance can earn a discount of up to 20%. Late payment runs at 2% a month, capped at 36 months, so a maximum of 72%.
Disputing an assessment means paying first: the receipt is annotated “paid under protest” and the written protest is filed within 30 days.
Our real property tax guide covers the building assessment levels, which climb from 0% below ₱175,000.00 to 60% above ₱10,000,000.00, and the exemptions in Section 234. The other annual LGU charge is the cedula, and a sale brings capital gains tax.