Real property tax (amilyar) calculator
Real property tax (amilyar) is a yearly tax on land and buildings, charged by your city, municipality or province. You work it out from the assessed value on your tax declaration. Multiply that value by your LGU’s basic rate, which can be up to 2% in a city or Metro Manila municipality and up to 1% in a province RA 7160 Sec. 233. Then add 1% for the Special Education Fund RA 7160 Sec. 235. Enter your figures below and you will see each step, with the law behind it.
How it works
Real property tax is a local tax. Congress set its limits in the Local Government Code, and each province, city and Metro Manila municipality fixes its own rates by ordinance within those limits. The local treasurer bills and collects it. It is recurring: the tax for a year falls due on 1 January and from that day it is a lien on the property, ahead of any mortgage, until it is paid RA 7160 Sec. 246.
Two levies make up the usual bill. The basic real property tax pays for the LGU’s general services. The Special Education Fund levy of 1% goes only to public schools RA 7160 Sec. 235. Both use the same base: the assessed value of the property.
The owner pays, or anyone with a legal interest in the property RA 7160 Sec. 250. If you rent the property out, the tax is still yours as owner, unless your lease says the tenant reimburses it. A lease clause changes who carries the cost, not who the LGU holds liable.
How to compute real property tax from your tax declaration
Your tax declaration, issued by the assessor, already holds most of the numbers. Land and each building have their own declaration, and each is assessed on its own scale.
- Market value: the assessor’s value of the land or building, from the schedule of market values. Under RA 12001 that schedule is prepared to national valuation standards and approved by the Department of Finance RA 12001 Sec. 18(a).
- Classification: residential, agricultural, commercial, industrial, mineral or timberland. It goes by actual use, wherever the property is and whoever owns it RA 7160 Sec. 217.
- Assessment level: the percentage of the market value that is taxed. Your LGU sets it by ordinance, up to the maximums in the Local Government Code RA 7160 Sec. 218.
- Assessed value: market value × assessment level. This is the figure the tax is charged on.
Then: basic tax = assessed value × your LGU’s rate RA 7160 Sec. 233; SEF = assessed value × 1% RA 7160 Sec. 235; the year’s tax is the two added together. If the assessed value is printed on your declaration, enter it directly. That is more accurate than rebuilding it from the market value.
Worked examples
Each example below is run through the same calculator at the top of this page. The figures are its output, not typed in by hand.
A house and lot in a city, at the legal maximums
A house and lot in a city. The land is declared at a market value of ₱2,000,000 and the house at ₱2,000,000. Nothing else is known, so each level and the rate are taken at the legal maximum.
| Step | Working | Amount |
|---|---|---|
| Land: assessed value (residential, legal maximum level) | ₱2,000,000.00 × 20% | ₱400,000.00 |
| Building: assessed value (legal maximum for its value bracket) | ₱2,000,000.00 × 35% | ₱700,000.00 |
| Total assessed value | ₱400,000.00 + ₱700,000.00 | ₱1,100,000.00 |
| Basic RPT at 2% (legal maximum) | ₱1,100,000.00 × 2% | ₱22,000.00 |
| Special Education Fund at 1% | ₱1,100,000.00 × 1% | ₱11,000.00 |
| Annual real property tax | ₱22,000.00 + ₱11,000.00 | ₱33,000.00 |
| Each quarterly instalment | ₱8,250.00 |
Estimated real property tax for 2026: ₱33,000.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
From the assessed value on the declaration
A condominium unit in a city whose declaration shows an assessed value of ₱1,500,000. The city’s basic rate is 2%, and it gives 10% off for paying the whole year by its January deadline.
| Step | Working | Amount |
|---|---|---|
| Assessed value, from your tax declaration | ₱1,500,000.00 | ₱1,500,000.00 |
| Basic RPT at 2% (your LGU’s rate) | ₱1,500,000.00 × 2% | ₱30,000.00 |
| Special Education Fund at 1% | ₱1,500,000.00 × 1% | ₱15,000.00 |
| Annual real property tax | ₱30,000.00 + ₱15,000.00 | ₱45,000.00 |
| Each quarterly instalment | ₱11,250.00 | |
| Paid in advance, with your LGU’s 10% discount | You save ₱4,500.00. | ₱40,500.00 |
Estimated real property tax for 2026: ₱45,000.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
A lot in a province, paid eight months late
A vacant residential lot in a municipality in a province, declared at ₱800,000. The province charges 1%. The owner pays the whole year eight months after it was due.
| Step | Working | Amount |
|---|---|---|
| Land: assessed value (residential, legal maximum level) | ₱800,000.00 × 20% | ₱160,000.00 |
| Basic RPT at 1% (your LGU’s rate) | ₱160,000.00 × 1% | ₱1,600.00 |
| Special Education Fund at 1% | ₱160,000.00 × 1% | ₱1,600.00 |
| Annual real property tax | ₱1,600.00 + ₱1,600.00 | ₱3,200.00 |
| Each quarterly instalment | ₱800.00 | |
| Interest for 8 months late at 2% a month | ₱512.00 | |
| Tax plus interest | ₱3,712.00 |
Estimated real property tax for 2026: ₱3,200.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
Assessment levels
These are the highest levels an LGU may set RA 7160 Sec. 218. Many set lower ones, so check your local revenue code or your declaration. Land has one level per classification. A building takes the single level of the bracket its whole market value falls in. It is not worked out band by band like income tax.
| Classification | Maximum level |
|---|---|
| Residential | 20% |
| Agricultural | 40% |
| Commercial | 50% |
| Industrial | 50% |
| Mineral | 50% |
| Timberland | 20% |
| Market value of the building | Residential | Agricultural | Commercial / industrial | Timberland |
|---|---|---|---|---|
| Up to ₱175,000 | 0% | 25% | 30% | 45% |
| ₱175,000 to ₱300,000 | 10% | 25% | 30% | 45% |
| ₱300,000 to ₱500,000 | 20% | 30% | 35% | 50% |
| ₱500,000 to ₱750,000 | 25% | 35% | 40% | 55% |
| ₱750,000 to ₱1,000,000 | 30% | 40% | 50% | 60% |
| ₱1,000,000 to ₱2,000,000 | 35% | 45% | 60% | 65% |
| ₱2,000,000 to ₱5,000,000 | 40% | 50% | 70% | 70% |
| ₱5,000,000 to ₱10,000,000 | 50% | 50% | 75% | 70% |
| Over ₱10,000,000 | 60% | 50% | 80% | 70% |
Each bracket includes its upper figure: a house worth exactly ₱300,000 is at 10%, and one worth ₱300,001 is at 20%. The agricultural and timberland scales start at ₱300,000, so their first two rows share one level. The Code gives machinery and special classes such as hospitals and water districts their own levels. This calculator does not cover those.
Rate caps by type of LGU
| Where the property is | Basic RPT, at most | SEF | Combined, at most |
|---|---|---|---|
| City | 2% | 1% | 3% |
| Municipality in Metro Manila | 2% | 1% | 3% |
| Municipality in a province (the province levies it) | 1% | 1% | 2% |
The basic rate is a ceiling RA 7160 Sec. 233. The SEF is a fixed 1% RA 7160 Sec. 235. The LGU may also levy an idle land tax of up to 5% on idle land RA 7160 Sec. 236, plus special levies for local public works. This calculator leaves those out.
If you leave the rate blank in the calculator, it uses the ceiling and labels it. The result is then the most the tax can be, not necessarily what you will be billed. Your last RPT bill or your local revenue code shows the actual rate.
When to pay, and what paying late costs
You may pay the year’s basic tax and SEF in four equal instalments without interest: by 31 March, 30 June, 30 September and 31 December RA 7160 Sec. 250. Many LGUs give a discount, up to 20%, for paying the whole year in advance or on schedule. The LGU sets the discount and the cut-off date RA 7160 Sec. 251.
Pay late and interest runs at 2% a month on the unpaid amount. A part of a month counts as a whole month. Interest stops growing after 36 months, so it can reach 72% of the tax RA 7160 Sec. 255. A payment goes first to old arrears, interest and penalties, and only then to the current year RA 7160 Sec. 250. So paying this year’s bill does not stop the interest on last year’s.
| Months late | Interest | On a ₱45,000 tax |
|---|---|---|
| 1 | 2% | ₱900 |
| 6 | 12% | ₱5,400 |
| 12 | 24% | ₱10,800 |
| 24 | 48% | ₱21,600 |
| 36 or more | 72% | ₱32,400 |
RA 12001 gave a two-year amnesty on penalties and interest for RPT unpaid before the law took effect RA 12001 Sec. 30. That window has closed.
Exemptions and special cases
The Local Government Code exempts only a short list RA 7160 Sec. 234:
- Property owned by the government. The exemption ends if the government lets a taxable person use the property, for pay or not.
- Charitable institutions, churches, mosques, parsonages and convents, and non-profit or religious cemeteries. Also land, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes.
- Machinery and equipment used by water districts and government corporations to supply water or generate and transmit power.
- Property owned by registered cooperatives.
- Machinery and equipment used for pollution control and environmental protection.
Any other exemption held before 1992 was withdrawn when the Code took effect RA 7160 Sec. 234. An exemption is never automatic. The assessor must grant it, and the calculator does not assume one.
A special case is the first year a new schedule of market values applies. RA 12001 limits any increase in each of basic RPT, SEF and idle land tax to 6% over what the property was taxed before RA 12001 Sec. 29. After that first year, only a local ordinance can cap increases. Tick the box in the calculator and enter last year’s taxes to see the cap applied.
Property inside an economic zone is a further special case. Its treatment depends on the incentives the business there is registered for, not on the land itself. Ask the zone authority and your treasurer. The calculator does not apply it.
Buying or selling the property?
Unpaid real property tax stays with the property, not with the seller RA 7160 Sec. 246. Before you buy, ask the treasurer for a tax clearance or the latest official receipts. Arrears, with up to 72% interest, become the buyer’s problem after the sale.
A sale also carries one-off national and local taxes on top of the year’s amilyar. These are capital gains tax, documentary stamp tax and the local transfer tax. The calculators for each are linked below this guide.
Ways to lower your tax legally
- Check the classification. Property is assessed by actual use RA 7160 Sec. 217. A home recorded as commercial is assessed at up to 50% on the land instead of 20%.
- Check the figures on the declaration: the area, the building’s floor area and the market value. If the assessor got them wrong, appeal to the Board of Assessment Appeals within 60 days of receiving the notice of assessment RA 7160 Sec. 226.
- Pay early. If your LGU grants the advance-payment discount, it can be up to 20% of the year’s tax RA 7160 Sec. 251.
- Never pay late. At 2% a month, a year late costs 24% more RA 7160 Sec. 255.
- If you dispute a bill, pay it first and mark it "paid under protest", then protest in writing within 30 days. The treasurer must decide within 60 days of receiving the protest RA 7160 Sec. 252.
- If an assessment is later found wrong and reduced, claim the refund or credit in writing within two years RA 7160 Sec. 253.
- If the property is used for religious, charitable or educational purposes, or owned by a cooperative, apply to the assessor for the exemption RA 7160 Sec. 234.
Common mistakes
- Multiplying the market value by the rate. The tax is on the assessed value, a fraction of the market value. Skipping that step overstates the tax up to five times for residential land.
- Grading a building’s level band by band. One level applies to the whole value of the building.
- Forgetting the SEF. It is a separate 1% on the same base, and it is on almost every bill.
- Taking the legal ceiling as your rate. It is the most an LGU may charge. Many charge less.
- Treating the BIR zonal value as the market value for RPT. The assessor’s schedule is the base for real property tax. The zonal value is for national taxes on a sale.
- Assuming this year’s payment clears old arrears. It goes to the oldest debt first.
Frequently asked questions
What is amilyar?
Amilyar is the everyday Filipino word for real property tax: the yearly tax your city, municipality or province charges on land, buildings and machinery. It has two parts, the basic tax and the 1% Special Education Fund levy.
Where do I find the assessed value?
On the tax declaration for the land and for each building, from the assessor’s office of your city or municipality. Your last RPT bill usually shows it too. If you only have the market value, the calculator works out the assessed value from it.
Is the tax charged on the market value or the assessed value?
On the assessed value: the market value times the assessment level for its classification. For a house and lot that is a fraction of the market value. For residential land it is at most 20%.
What rate does my city charge?
It is set by your local revenue code: at most 2% in a city or Metro Manila municipality, 1% in a province, plus 1% SEF. Your last bill shows it. The calculator uses the maximum if you leave the rate blank, and says so.
When is real property tax due?
It falls due on 1 January. You may pay the year at once, or in four instalments without interest by 31 March, 30 June, 30 September and 31 December.
How much is the penalty for late payment?
Interest of 2% a month on the unpaid amount, counting a part of a month as a whole one, for at most 36 months. The most it can reach is 72% of the tax.
Is there a discount for paying early?
If your LGU grants one: up to 20% for paying in advance on its schedule. The rate and the cut-off date are set by ordinance, so ask your treasurer.
I rent my property out. Who pays the amilyar?
You do, as owner. A lease can make the tenant reimburse you, but the LGU still looks to the owner, and unpaid tax stays a lien on the property.
Will RA 12001 raise my real property tax?
It may. RA 12001 has every LGU update its schedule of market values to national standards, and higher market values mean higher assessed values. In the first year a new schedule applies, any increase is capped at 6%. After that, only a local ordinance can cap it.
Can I still get the RPT amnesty?
No. RA 12001’s amnesty on penalties and interest was open for two years after the law took effect, and that has passed.
I think my assessment is too high. What can I do?
Appeal to the provincial or city Board of Assessment Appeals within 60 days of receiving the notice of assessment, with your tax declarations and supporting documents. If you are disputing a bill rather than the assessment, pay it under protest and file a written protest within 30 days.
Does this calculator include idle land tax?
No. Idle land tax is a separate levy of up to 5%, charged only on land that qualifies as idle and only where the LGU imposes it. Add it separately if your bill shows it.
Official government sources and legal references
Every rate, ceiling and deadline on this page comes from these laws. The links open the full text as transcribed by the Lawphil Project; the Official Gazette is the record copy.
Republic Act No. 7160, the Local Government Code of 1991
- Sec. 135: Provincial transfer tax: up to 50% of 1% of the price or fair market value, whichever is higher; paid by the seller or transferor within 60 days
- Sec. 151: A city may exceed a province’s maximum rate by up to 50%
- Sec. 217: Property is classified and assessed by its actual use, wherever it is and whoever owns it
- Sec. 218: Maximum assessment levels for land and buildings, by classification and value
- Sec. 226: Appeal an assessment to the Board of Assessment Appeals within 60 days of the notice
- Sec. 234: Who is exempt from RPT: government, charitable and religious use, cooperatives and others
- Sec. 233: Basic RPT ceiling: 1% in a province, 2% in a city or Metro Manila municipality
- Sec. 235: Special Education Fund levy of 1% of assessed value
- Sec. 236: Idle land tax of up to 5% of assessed value, on top of basic RPT
- Sec. 246: RPT accrues on 1 January and is a lien on the property
- Sec. 250: Four quarterly instalments: 31 March, 30 June, 30 September, 31 December
- Sec. 251: Discount of up to 20% for paying in advance
- Sec. 252: Pay first, then protest in writing within 30 days; the treasurer decides within 60
- Sec. 253: Claim a refund of an erroneous assessment within two years
- Sec. 255: Interest of 2% a month on unpaid RPT, for at most 36 months
Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act
- Sec. 18(a): The approved schedule of market values (SMV) is the base for RPT, local transfer tax and, with the price if higher, every national tax
- Sec. 29: Until SMVs are updated, the BIR uses the existing SMV, zonal value or price, whichever is higher; first-year cap of 6% on any RPT increase
- Sec. 30: Two-year amnesty on RPT penalties and interest, now closed
- Sec. 31: BIR zonal values stay in force until replaced, within two years
- Sec. 38: Repealed NIRC Sec. 6(E)
These calculators give estimates for planning. They are not tax or legal advice. Your LGU’s assessor and treasurer, and the Bureau of Internal Revenue, compute the amount you actually owe.
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