Multi-property tax planner
A landlord with several properties owes two kinds of tax. Amilyar is worked property by property RA 7160 Sec. 233. The taxes on rent are worked on you: the ₱3,000,000 VAT threshold NIRC Sec. 109(CC) and the income tax NIRC Sec. 24(A) look at all your rent together. Add your properties below to see the year’s total and every payment date.
How it works
For each property, enter where it is and the assessed value on its tax declaration, and whether it is rented out. The planner works the amilyar on each one exactly as the amilyar calculator does: basic tax at your LGU’s rate or the legal maximum, plus the 1% Special Education Fund RA 7160 Sec. 235.
Then it adds up the rent from every property and works the business tax and income tax on the total, as the VAT and rental income tax calculators do. It compares the three income tax options and uses the one that costs least, and it lists every due date for the year in order.
Why the rent is taxed together
The VAT threshold is a test of “gross annual sales”, which is yours, not a property’s NIRC Sec. 109(CC). Three units at ₱90,000 a month each come to ₱3,240,000 a year: each is under the threshold alone, but together they are over it, and all of that rent bears 12% VAT NIRC Sec. 108(A).
The income tax is also yours. The graduated rates rise with your total taxable income NIRC Sec. 24(A), so the second property’s rent is taxed at a higher rate than the first’s. The 8% option is open only while your whole gross is within ₱3,000,000.
Residential units at ₱15,000 a month or less stay out of the business taxes even in a portfolio NIRC Sec. 109(1)(Q), and out of the ₱3,000,000 count, but their rent is still counted as income.
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.
Three commercial units, together over the threshold
A landlord owns three commercial units in a city, each with an assessed value of ₱1,000,000 and each rented at ₱90,000 a month for all of 2026.
| Step | Working | Amount |
|---|---|---|
| Unit A: amilyar | ₱1,000,000.00 × 2% + ₱1,000,000.00 × 1% | ₱30,000.00 |
| Unit B: amilyar | ₱1,000,000.00 × 2% + ₱1,000,000.00 × 1% | ₱30,000.00 |
| Unit C: amilyar | ₱1,000,000.00 × 2% + ₱1,000,000.00 × 1% | ₱30,000.00 |
| Unit A: commercial | ₱90,000.00 × 12 months | ₱1,080,000.00 |
| Unit B: commercial | ₱90,000.00 × 12 months | ₱1,080,000.00 |
| Unit C: commercial | ₱90,000.00 × 12 months | ₱1,080,000.00 |
| Tax on the rent: B. Graduated rates, 40% standard deduction | B. ₱388,500.00 | ₱388,500.00 |
| VAT on the rent | Rent other than small residential units × 12% − input VAT | ₱388,800.00 |
| Estimated property and rent taxes for 2026 | ₱90,000.00 + ₱777,300.00 | ₱867,300.00 |
| Amilyar, all properties | ₱90,000.00 | |
| Income tax on the rent | B. Graduated rates, 40% standard deduction | ₱388,500.00 |
| VAT on the rent | ₱388,800.00 | |
| B. Graduated rates, 40% standard deduction | ₱388,500.00 |
Estimated taxes on your properties for 2026: ₱867,300.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
A house, an apartment and a vacant lot
In 2026 a landlord rents out a house in a province for ₱25,000 a month and a city apartment for ₱12,000 a month, and keeps a vacant city lot. Each has a tax declaration.
| Step | Working | Amount |
|---|---|---|
| House: amilyar | ₱600,000.00 × 1% + ₱600,000.00 × 1% | ₱12,000.00 |
| Apartment: amilyar | ₱300,000.00 × 1.5% + ₱300,000.00 × 1% | ₱7,500.00 |
| Lot: amilyar | ₱200,000.00 × 2% + ₱200,000.00 × 1% | ₱6,000.00 |
| House: residential | ₱25,000.00 × 12 months | ₱300,000.00 |
| Apartment: residential, ₱15,000 a month or less: VAT-exempt | ₱12,000.00 × 12 months | ₱144,000.00 |
| Tax on the rent: B. Graduated rates, 40% standard deduction | B. ₱11,460.00 · C. ₱15,520.00 | ₱11,460.00 |
| Estimated property and rent taxes for 2026 | ₱25,500.00 + ₱11,460.00 | ₱36,960.00 |
| Amilyar, all properties | ₱25,500.00 | |
| Income tax and percentage tax on the rent | B. Graduated rates, 40% standard deduction | ₱11,460.00 |
| B. Graduated rates, 40% standard deduction | ₱2,460.00 income tax + ₱9,000.00 percentage tax | ₱11,460.00 |
| C. 8% of gross | ₱15,520.00 |
Estimated taxes on your properties for 2026: ₱36,960.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
The landlord’s year
| When | What | Law |
|---|---|---|
| 31 March, 30 June, 30 September, 31 December | Amilyar instalments, on each property | RA 7160 Sec. 250 |
| 25 April, 25 July, 25 October, 25 January | Percentage tax or VAT for the quarter | NIRC Secs. 114(A), 128, as amended |
| 15 May, 15 August, 15 November | Quarterly income tax | NIRC Sec. 74 |
| 15 April of the next year | Annual income tax return | NIRC Sec. 51(C)(1) |
Amilyar may be paid for the whole year in advance, and your LGU may give a discount of up to 20% for it RA 7160 Sec. 251. The 8% income tax option, if you want it, must be chosen on the first quarterly return of the year NIRC Sec. 24(A). When a date falls on a weekend or a holiday, check with the BIR or your treasurer for the next working day.
What the planner does not do
- It works amilyar from the assessed value. To start from market values and assessment levels, or to add a discount, late interest or the RA 12001 first-year cap, use the amilyar calculator for that property.
- It treats each property as one lease at one monthly rent. For a building with several units at different rents, enter the units as separate properties, or use the VAT calculator, which takes five leases.
- It works individuals only. A corporation’s taxes follow other rules.
- It does not include idle land tax, local business permits, documentary stamp tax on new leases or penalties for late payment.
- It holds up to ten properties.
Common mistakes
- Testing the ₱3,000,000 VAT threshold property by property.
- Choosing the 8% option on one property and graduated rates on another. The choice is per person, for all business income in the year.
- Forgetting that amilyar is due on every property, rented or not, and that an empty unit still has its four instalments.
- Missing the first quarterly return, and with it the 8% option for the year.
Frequently asked questions
Is the VAT threshold per property or per owner?
Per owner. All your rent counts, except from residential units at ₱15,000 a month or less. Three units at ₱90,000 a month total ₱3,240,000 and put all three under 12% VAT.
Do I file one income tax return for all my rentals?
Yes. Your income tax is worked on all your business income together, and one set of quarterly and annual returns covers it.
Can I choose 8% for one property and graduated rates for another?
No. The option is yours for the year and covers all your business income.
Do I pay amilyar separately for each property?
Yes. Each tax declaration has its own assessed value and its own bill, payable in four instalments or in advance, to the LGU where the property is.
Is amilyar due on a property I did not rent out?
Yes. Real property tax is on owning the property, from 1 January each year, whether or not it earns rent.
What are the tax deadlines for landlords?
Amilyar instalments on 31 March, 30 June, 30 September and 31 December; percentage tax or VAT 25 days after each quarter; quarterly income tax on 15 May, 15 August and 15 November; the annual return on 15 April.
Does the planner save my properties?
Only if you press Save, and then only in this browser. You can also copy a share link, which carries the figures in the link itself. Nothing is sent to BalayKu.
Why is my second property taxed more than my first?
It is not the property but the income: the graduated rates rise as your total taxable income rises, so the rent that comes on top falls into a higher band.
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. 8424, the National Internal Revenue Code of 1997
- Sec. 6(E): Until RA 12001: tax base is the higher of the BIR zonal value and the assessor’s schedule
- Sec. 24(D): 6% final capital gains tax on individuals’ sales of real property held as capital assets; principal-residence exemption
- Sec. 27(D)(5): 6% final tax on domestic corporations’ sales of land or buildings held as capital assets
- Sec. 51(C)(2)(b): Capital gains return due within 30 days after each sale
- Sec. 56(A)(3): Capital gains tax is paid when the return is filed
- Sec. 58(E): No transfer is registered until the BIR certifies the tax was paid
- Sec. 24(A): Income tax on individuals: the graduated table, the 8% option, and the rules for mixed income (as amended by TRAIN)
- Sec. 34(A): Itemized deductions: the ordinary and necessary expenses of the trade or business, paid or incurred in the year
- Sec. 34(L): Optional standard deduction of up to 40% of gross sales or receipts for an individual (as amended by TRAIN; now Sec. 34(K))
- Sec. 51(C)(1): An individual’s annual income tax return is due on or before 15 April of the following year
- Sec. 74: Quarterly income tax of the self-employed: 15 May, 15 August and 15 November (as amended by TRAIN)
- Sec. 108(A): 12% VAT on gross receipts from the lease of property (as amended by TRAIN and EOPT)
- Sec. 109(1)(Q): VAT exemption for a residential unit leased at ₱15,000 a month or less (as amended by TRAIN)
- Sec. 109(CC): VAT exemption where other gross annual sales do not exceed ₱3,000,000 (as amended by EOPT)
- Sec. 116: 3% percentage tax on persons exempt under Sec. 109(CC) and not VAT-registered; 1% from 1 July 2020 to 30 June 2023
- Sec. 194: Documentary stamp tax on leases of land or buildings (rates since amended by TRAIN)
- Sec. 196: Documentary stamp tax on sales of real property: ₱15 per ₱1,000 or part of it
- Sec. 200(B): Documentary stamp tax return due 10 days after the month the document was made, unless regulations say otherwise
Republic Act No. 10963, Tax Reform for Acceleration and Inclusion (TRAIN) Law
- Sec. 4: Amended NIRC Sec. 6(E): zonal values adjusted every three years
- Sec. 67: Amended NIRC Sec. 194: DST on leases of ₱6 for the first ₱2,000 and ₱2 per ₱1,000 after, each year of the term
- Sec. 69: Amended NIRC Sec. 196: kept ₱15 per ₱1,000 on sales of real property
- Sec. 5: Amended NIRC Sec. 24(A): the 2018–2022 and 2023-onward income tax tables, the 8% option and mixed income
- Sec. 11: Amended NIRC Sec. 34: optional standard deduction of 40% of gross sales or receipts
- Sec. 20: Amended NIRC Sec. 74: quarterly income tax on 15 May, 15 August and 15 November
- Sec. 34: Amended NIRC Sec. 109: residential lease up to ₱15,000 a month exempt; ₱3,000,000 VAT threshold
- Sec. 37: Amended NIRC Sec. 114: VAT returns quarterly from 1 January 2023, 25 days after the quarter
Republic Act No. 11534, Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act
- Sec. 6: Amended NIRC Sec. 27(A): domestic corporations taxed at 25%, or 20% for small ones, from 1 July 2020
- Sec. 12: Amended NIRC Sec. 109: the ₱3,000,000 threshold became paragraph (CC)
- Sec. 13: Amended NIRC Sec. 116: percentage tax cut to 1% from 1 July 2020 to 30 June 2023
Republic Act No. 11976, the Ease of Paying Taxes (EOPT) Act
- Sec. 5: Repealed NIRC Sec. 34(K), so the optional standard deduction is now Sec. 34(K)
- Sec. 18: Amended NIRC Sec. 109(CC): VAT threshold of ₱3,000,000, to be adjusted for inflation every three years
- Sec. 22: Amended NIRC Sec. 114: VAT return and payment 25 days after each quarter
- Sec. 24: Restated NIRC Sec. 116: 3% percentage tax, cooperatives the only exemption
- Sec. 29: Amended NIRC Sec. 128: percentage tax return and payment 25 days after each quarter
- Sec. 34: Amended NIRC Sec. 236: registration, and VAT registration above the threshold
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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