Real property tax — commonly called amilyar (also known as real estate tax or property tax in the Philippines) — is levied yearly on land, buildings, and machinery by your province, city, or municipality. The computation has two moving parts: the assessment level (what fraction of market value is taxable — LGC Sec. 218) and the tax rate (set by your LGU’s ordinance within the statutory ceilings of Sec. 233). This calculator applies the statutory assessment scales with verified LGU rates drawn from the official CY2026 payment notices published through the Bureau of Local Government Finance.
How the computation works
Two steps, both fixed by the Local Government Code (RA 7160) as adjusted by your LGU’s revenue code:
- Assessment (Sec. 218): land is assessed at up to 20% of market value for residential and up to 50% for commercial; buildings follow sliding scales — residential from 0% (first ₱175,000) up to 60% (above ₱10M), commercial from 30% up to 80%. These are statutory maxima: LGUs fix actual levels by ordinance, and some are dramatically lower (Manila assesses residential land at 5%; Cebu City at 2%).
- Tax rates (Secs. 233 & 235): basic RPT at up to 1% of assessed value in provinces and up to 2% in cities and Metro Manila municipalities, plus 1% Special Education Fund. Verified examples: Davao City 1.5%, Dasmariñas 1%, Muntinlupa 1.5% residential / 2% commercial, most Metro Manila cities 2%.
Worked example — ₱10M residential land + ₱8M house in Metro Manila: assessed value = ₱2M (land at 20%) + ₱4M (building at the 50% band) = ₱6M; tax at 2% + 1% SEF = ₱180,000/year (₱45,000 per quarter). The identical property in Cebu City, whose assessment levels are far lower, would owe a fraction of that.
Sources
- Local Government Code (RA 7160) Book II, Secs. 218, 233, 235, 236, 250, 251, 168 — DILG official text.
- CY2026 Notices of Payment of Real Property Tax per LGU, published through the Bureau of Local Government Finance (blgf.gov.ph) — the per-city rates in this calculator’s dataset.
- Official LGU pages and announcements (Quezon City payment guide, Makati 2025 rate ordinance, Manila Ord. 8567).
Want the full picture?
Our companion guide explains assessment levels, the 1% Special Education Fund, early-payment discounts, and penalties — with worked examples.
Read the Amilyar GuideComparing cities?
Our all-cities reference lists the verified rate for every LGU that filed an official notice — with a comparison chart.
See All 149 City RatesSelling, inheriting, or gifting property?
Amilyar is the yearly holding tax. Transfers trigger different taxes — compute those too:
Frequently Asked Questions
How much is real property tax (amilyar) in the Philippines?
The basic tax is up to 1% of assessed value in provinces and up to 2% in cities and Metro Manila municipalities (LGC Sec. 233), plus a 1% Special Education Fund (Sec. 235). Your LGU’s ordinance sets the actual rate — e.g. Davao City 1.5%, Dasmariñas 1%, most Metro Manila cities 2%.
Why is my tax based on assessed value and not market value?
The assessed value is a fraction of fair market value fixed by ordinance: land at up to 20% (residential) or 50% (commercial), while buildings use sliding scales — 0% to 60% for residential and 30% to 80% for commercial, depending on value (LGC Sec. 218). Many LGUs set levels below the ceilings — your tax declaration is authoritative.
When can I pay, and are there discounts?
The annual tax accrues on January 1 and may be paid in four installments due March 31, June 30, September 30, and December 31 (Sec. 250). LGUs may grant up to a 20% discount for advance or prompt payment (Sec. 251) — commonly 10–20% for full payment by March 31, and some cities grant up to 20% for paying the next year’s tax before December 31 of the prior year.
What happens if I pay my amilyar late?
Late payment adds up to a 25% surcharge plus 2% per month interest on the unpaid amount (LGC Sec. 168), and the LGU can enforce collection through an administrative levy on the property or a judicial action.
Do idle or vacant lots pay more?
They can. LGUs may levy an additional tax on idle lands of up to 5% of assessed value (LGC Sec. 236) — for example, Iloilo City adds 2% for residential idle lands and 3% for commercial, agricultural, and industrial idle lands.
What is the Special Education Fund (SEF)?
The SEF is the additional 1% levy on assessed value collected with your basic real property tax (LGC Sec. 235). Its proceeds go exclusively to the local school board — funding public school construction and maintenance, instructional materials, and local education programs. It is collected simultaneously with the basic RPT and follows the same quarterly schedule, which is why every computation shows basic RPT plus 1% SEF.
Assessment levels shown are the statutory maxima under LGC Sec. 218 unless a lower LGU level is verified; rates are from official CY2026 notices. This calculator provides planning estimates — your LGU’s tax declaration and city assessor are authoritative.