Real property tax (“amilyar”) is set by each city and province itself, within ceilings fixed by the Local Government Code: up to 2% of assessed value in cities and Metro Manila municipalities, up to 1% in provinces — always plus the 1% Special Education Fund. What almost no one publishes is which LGUs actually charge what. We compiled this table from the official Calendar Year 2026 Notices of Payment of Real Property Tax that LGUs file through the DOF’s Bureau of Local Government Finance — the same notices treasurers publish in newspapers. Compute your own bill in our amilyar calculator, which uses this verified dataset.
City rates at a glance
Basic RPT on residential property (commercial shown for split-rate cities), as % of assessed value. SEF adds 1% everywhere.
All 149 cities — rates by region
Green rows are verified from official government notices (33 cities so far). Muted rows are cities that have not filed a machine-readable notice: the table shows their statutory ceiling (≤2%) — many component cities charge 1–1.5%, so confirm with your treasurer. The SEF column (1%) applies everywhere.
| City | Basic RPT | SEF | Source / status |
|---|---|---|---|
| NCR (16 cities) | |||
| Caloocan | ≤2%* | 1% | not yet filed — check treasurer |
| Las Piñas | ≤2%* | 1% | not yet filed — check treasurer |
| Makati | 1% res / 1.5% comm | 1% | 2025 rate ordinance |
| Malabon | ≤2%* | 1% | not yet filed — check treasurer |
| Mandaluyong | ≤2%* | 1% | not yet filed — check treasurer |
| Manila | 2% | 1% | Ord. 8567 (levels 5%/14%) |
| Marikina | ≤2%* | 1% | not yet filed — check treasurer |
| Muntinlupa | 1.5% res / 2% comm | 1% | CY2026 notice |
| Navotas | 1% res / 2% comm / 1.5% agri | 1% | CY2025 notice (class table) |
| Parañaque | 2% | 1% | CY2026 amnesty notice; MM ceiling |
| Pasay | 2% | 1% | CY2026 notice |
| Pasig | ≤2%* | 1% | not yet filed — check treasurer |
| Quezon City | 2% | 1% | statutory ceiling; official guide |
| San Juan | ≤2%* | 1% | not yet filed — check treasurer |
| Taguig | 2% | 1% | CY2025 notice |
| Valenzuela | ≤2%* | 1% | not yet filed — check treasurer |
| CAR (2 cities) | |||
| Baguio (Benguet) | ≤2%* | 1% | not yet filed — check treasurer |
| Tabuk (Kalinga) | ≤2%* | 1% | not yet filed — check treasurer |
| Region I (9 cities) | |||
| Alaminos | 1% | 1% | CY2025 notice |
| Batac (Ilocos Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Candon (Ilocos Sur) | ≤2%* | 1% | not yet filed — check treasurer |
| Dagupan (Pangasinan) | ≤2%* | 1% | not yet filed — check treasurer |
| Laoag (Ilocos Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| San Carlos | ≤2%* | 1% | not yet filed — check treasurer |
| San Fernando | ≤2%* | 1% | not yet filed — check treasurer |
| Urdaneta (Pangasinan) | ≤2%* | 1% | not yet filed — check treasurer |
| Vigan (Ilocos Sur) | ≤2%* | 1% | not yet filed — check treasurer |
| Region II (4 cities) | |||
| Cauayan (Isabela) | ≤2%* | 1% | not yet filed — check treasurer |
| Ilagan (Isabela) | ≤2%* | 1% | not yet filed — check treasurer |
| Santiago (Isabela) | ≤2%* | 1% | not yet filed — check treasurer |
| Tuguegarao (Cagayan) | ≤2%* | 1% | not yet filed — check treasurer |
| Region III (15 cities) | |||
| Angeles (Pampanga) | ≤2%* | 1% | not yet filed — check treasurer |
| Balanga (Bataan) | ≤2%* | 1% | not yet filed — check treasurer |
| Baliwag (Bulacan) | ≤2%* | 1% | not yet filed — check treasurer |
| Cabanatuan (Nueva Ecija) | ≤2%* | 1% | not yet filed — check treasurer |
| Gapan (Nueva Ecija) | ≤2%* | 1% | not yet filed — check treasurer |
| Mabalacat (Pampanga) | ≤2%* | 1% | not yet filed — check treasurer |
| Malolos (Bulacan) | ≤2%* | 1% | not yet filed — check treasurer |
| Meycauayan (Bulacan) | ≤2%* | 1% | not yet filed — check treasurer |
| Muñoz (Nueva Ecija) | ≤2%* | 1% | not yet filed — check treasurer |
| Olongapo (Zambales) | ≤2%* | 1% | not yet filed — check treasurer |
| Palayan (Nueva Ecija) | ≤2%* | 1% | not yet filed — check treasurer |
| San Fernando | ≤2%* | 1% | not yet filed — check treasurer |
| San Jose (Nueva Ecija) | ≤2%* | 1% | not yet filed — check treasurer |
| San Jose del Monte (Bulacan) | ≤2%* | 1% | not yet filed — check treasurer |
| Tarlac City (Tarlac) | ≤2%* | 1% | not yet filed — check treasurer |
| Region IV-A (22 cities) | |||
| Antipolo (Rizal) | ≤2%* | 1% | not yet filed — check treasurer |
| Bacoor (Cavite) | ≤2%* | 1% | not yet filed — check treasurer |
| Batangas City (Batangas) | ≤2%* | 1% | not yet filed — check treasurer |
| Biñan (Laguna) | ≤2%* | 1% | not yet filed — check treasurer |
| Cabuyao (Laguna) | ≤2%* | 1% | not yet filed — check treasurer |
| Calaca (Batangas) | ≤2%* | 1% | not yet filed — check treasurer |
| Calamba (Laguna) | ≤2%* | 1% | not yet filed — check treasurer |
| Carmona (Cavite) | ≤2%* | 1% | not yet filed — check treasurer |
| Cavite City (Cavite) | ≤2%* | 1% | not yet filed — check treasurer |
| Dasmariñas | 1% | 1% | CY2026 notice (+3% idle) |
| General Trias (Cavite) | ≤2%* | 1% | not yet filed — check treasurer |
| Imus (Cavite) | ≤2%* | 1% | not yet filed — check treasurer |
| Lipa (Batangas) | ≤2%* | 1% | not yet filed — check treasurer |
| Lucena (Quezon) | ≤2%* | 1% | not yet filed — check treasurer |
| San Pablo (Laguna) | ≤2%* | 1% | not yet filed — check treasurer |
| San Pedro (Laguna) | ≤2%* | 1% | not yet filed — check treasurer |
| Santa Rosa (Laguna) | ≤2%* | 1% | not yet filed — check treasurer |
| Santo Tomas (Batangas) | ≤2%* | 1% | not yet filed — check treasurer |
| Tagaytay (Cavite) | ≤2%* | 1% | not yet filed — check treasurer |
| Tanauan (Batangas) | ≤2%* | 1% | not yet filed — check treasurer |
| Tayabas (Quezon) | ≤2%* | 1% | not yet filed — check treasurer |
| Trece Martires (Cavite) | ≤2%* | 1% | not yet filed — check treasurer |
| Mimaropa (2 cities) | |||
| Calapan | 1.6% | 1% | CY2025 notice |
| Puerto Princesa (Palawan) | ≤2%* | 1% | not yet filed — check treasurer |
| Region V (7 cities) | |||
| Iriga (Camarines Sur) | ≤2%* | 1% | not yet filed — check treasurer |
| Legazpi | 1.5% | 1% | CY2026 notice |
| Ligao (Albay) | ≤2%* | 1% | not yet filed — check treasurer |
| Masbate City (Masbate) | ≤2%* | 1% | not yet filed — check treasurer |
| Naga | 1% | 1% | CY2026 notice |
| Sorsogon City (Sorsogon) | ≤2%* | 1% | not yet filed — check treasurer |
| Tabaco (Albay) | ≤2%* | 1% | not yet filed — check treasurer |
| Region VI (3 cities) | |||
| Iloilo City | 2% | 1% | CY2026 notice (+2–3% idle) |
| Passi (Iloilo) | ≤2%* | 1% | not yet filed — check treasurer |
| Roxas (Capiz) | ≤2%* | 1% | not yet filed — check treasurer |
| NIR (19 cities) | |||
| Bacolod (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Bago (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Bais | 1.5% | 1% | CY2026 notice |
| Bayawan | 1% | 1% | CY2026 notice |
| Cadiz | 1.1% | 1% | CY2025 notice |
| Canlaon (Negros Oriental) | ≤2%* | 1% | not yet filed — check treasurer |
| Dumaguete (Negros Oriental) | ≤2%* | 1% | not yet filed — check treasurer |
| Escalante (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Guihulngan | 1% | 1% | CY2026 notice |
| Himamaylan (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Kabankalan (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| La Carlota (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Sagay (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| San Carlos | 1% | 1% | CY2026 notice |
| Silay | 1% | 1% | CY2026 notice |
| Sipalay (Negros Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Talisay | ≤2%* | 1% | not yet filed — check treasurer |
| Tanjay | 1.25% | 1% | CY2026 notice |
| Victorias | 1% | 1% | CY2025 notice |
| Region VII (10 cities) | |||
| Bogo (Cebu) | ≤2%* | 1% | not yet filed — check treasurer |
| Carcar (Cebu) | ≤2%* | 1% | not yet filed — check treasurer |
| Cebu City | 2% | 1% | 2023 RPT revision (levels 2%/10%) |
| Danao (Cebu) | ≤2%* | 1% | not yet filed — check treasurer |
| Lapu-Lapu (Cebu) | ≤2%* | 1% | not yet filed — check treasurer |
| Mandaue (Cebu) | ≤2%* | 1% | not yet filed — check treasurer |
| Naga | ≤2%* | 1% | not yet filed — check treasurer |
| Tagbilaran (Bohol) | ≤2%* | 1% | not yet filed — check treasurer |
| Talisay | ≤2%* | 1% | not yet filed — check treasurer |
| Toledo | 2% | 1% | CY2025 notice |
| Region VIII (7 cities) | |||
| Baybay (Leyte) | ≤2%* | 1% | not yet filed — check treasurer |
| Borongan (Eastern Samar) | ≤2%* | 1% | not yet filed — check treasurer |
| Calbayog (Samar) | ≤2%* | 1% | not yet filed — check treasurer |
| Catbalogan | 1.5% | 1% | CY2025 notice |
| Maasin (Southern Leyte) | ≤2%* | 1% | not yet filed — check treasurer |
| Ormoc (Leyte) | ≤2%* | 1% | not yet filed — check treasurer |
| Tacloban | 2% | 1% | CY2026 notice |
| Region IX (4 cities) | |||
| Dapitan | 1% | 1% | CY2025 notice |
| Dipolog (Zamboanga del Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Pagadian (Zamboanga del Sur) | ≤2%* | 1% | not yet filed — check treasurer |
| Zamboanga City | 1% | 1% | CY2025 notice |
| Region X (9 cities) | |||
| Cagayan de Oro (Misamis Oriental) | ≤2%* | 1% | not yet filed — check treasurer |
| El Salvador (Misamis Oriental) | ≤2%* | 1% | not yet filed — check treasurer |
| Gingoog (Misamis Oriental) | ≤2%* | 1% | not yet filed — check treasurer |
| Iligan | 1.375% | 1% | CY2026 notice (Ord. 10-5664) |
| Malaybalay (Bukidnon) | ≤2%* | 1% | not yet filed — check treasurer |
| Oroquieta (Misamis Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Ozamiz (Misamis Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Tangub (Misamis Occidental) | ≤2%* | 1% | not yet filed — check treasurer |
| Valencia (Bukidnon) | ≤2%* | 1% | not yet filed — check treasurer |
| Region XI (6 cities) | |||
| Davao City | 1.5% | 1% | CY2026 notice |
| Digos | 1.25% | 1% | CY2025 notice |
| Mati (Davao Oriental) | ≤2%* | 1% | not yet filed — check treasurer |
| Panabo (Davao del Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Samal (Davao del Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Tagum | 1% | 1% | CY2025 notice |
| Region XII (4 cities) | |||
| General Santos (South Cotabato) | ≤2%* | 1% | not yet filed — check treasurer |
| Kidapawan (Cotabato) | ≤2%* | 1% | not yet filed — check treasurer |
| Koronadal (South Cotabato) | ≤2%* | 1% | not yet filed — check treasurer |
| Tacurong (Sultan Kudarat) | ≤2%* | 1% | not yet filed — check treasurer |
| Region XIII (6 cities) | |||
| Bayugan (Agusan del Sur) | ≤2%* | 1% | not yet filed — check treasurer |
| Bislig (Surigao del Sur) | ≤2%* | 1% | not yet filed — check treasurer |
| Butuan (Agusan del Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Cabadbaran (Agusan del Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Surigao City (Surigao del Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Tandag | 1% | 1% | CY2026 notice |
| BARMM (4 cities) | |||
| Cotabato City (Maguindanao del Norte) | ≤2%* | 1% | not yet filed — check treasurer |
| Isabela (Basilan) | ≤2%* | 1% | not yet filed — check treasurer |
| Lamitan (Basilan) | ≤2%* | 1% | not yet filed — check treasurer |
| Marawi (Lanao del Sur) | ≤2%* | 1% | not yet filed — check treasurer |
Rates apply to assessed value, not market value. *Statutory ceiling under LGC Sec. 233 — cities may levy any rate up to 2%; municipalities outside Metro Manila are capped at 1% under the province schedule. This table is updated as LGUs file notices with the BLGF.
Province rates — verified CY2026
Every province in the CY2026 registry levied the 1% statutory maximum plus 1% SEF (municipalities within a province collect at the province schedule unless they adopt their own):
The rate is only half the story: assessment levels
Two cities at “2%” can still charge wildly different bills, because the assessment level — the fraction of market value that becomes taxable — is also set locally within LGC Sec. 218 ceilings (20% residential land, 50% commercial land, sliding scales for buildings). Same ₱10M residential lot:
| City | Residential land level | Assessed value | Annual tax (2% + 1% SEF) |
|---|---|---|---|
| Quezon City | 20% (ceiling) | ₱2,000,000 | ₱60,000 |
| Manila | 5% (Ord. 8567) | ₱500,000 | ₱15,000 |
| Cebu City | 2% (2023 revision) | ₱200,000 | ₱6,000 |
Ten times the bill for the same property value — which is why our calculator asks for your LGU and, wherever verified, applies its actual levels and rates.
Your LGU not listed?
LGUs publish payment notices in newspapers and file them with the BLGF (blgf.gov.ph maintains the registry), but coverage is uneven — many cities have not filed a machine-readable CY2026 notice. To find your exact rate: (1) check your tax declaration — the assessed value printed on it is authoritative; (2) call your city/provincial treasurer; (3) or compute with the statutory ceilings as an upper bound. This page is updated as new notices are filed.
Compute your exact bill
The calculator carries this verified dataset — pick your LGU, enter market values, get the breakdown.
Open the Amilyar CalculatorFrequently Asked Questions
Which city has the highest real property tax rate in the Philippines?
Most Metro Manila cities — Quezon City, Manila, Pasay, Parañaque — plus Iloilo, Tacloban, and Cebu City levy the full 2% statutory ceiling. Within Metro Manila, only Makati (1% residential, 1.5% commercial) and Muntinlupa’s residential 1.5% go below it.
Do provinces charge real property tax too?
Yes — provinces levy up to 1% basic plus 1% SEF. Every province in our CY2026 verified sample charged exactly the 1% maximum: Laguna, Pampanga, Leyte, Isabela, Negros Oriental, and others.
Why do identical properties pay different taxes in different cities?
Both the rate and the assessment level vary by LGU ordinance. A ₱10M residential lot is assessed at ₱2M in Quezon City (20% level) but only ₱200,000 in Cebu City (2% level) — a 10× difference before the rate even applies.
Where do these rates come from?
Official Calendar Year 2026 Notices of Payment of Real Property Tax published through the DOF Bureau of Local Government Finance (blgf.gov.ph), plus the Local Government Code for statutory ceilings. Each table row cites its source.
Methodology: rates transcribed from official scanned CY2026 payment notices in the BLGF registry (mechanical OCR + hand verification against the notice text and the LGC ceilings) and from official LGU announcements for Manila, Makati, and Cebu City assessment levels. Every figure is traceable to a government source; this page is general information, not tax advice.