Real property tax (amilyar) is paid every year to the city or municipality. It is a rate applied to the property's assessed value, which is the market value on your tax declaration multiplied by an assessment level. Cities and Metro Manila municipalities add a 1% Special Education Fund levy.
Last updated: October 2026
The Local Government Code sets the maximum level for each bracket. One level applies to the whole value of the building or condo unit, based on the bracket it falls in. Residential land is assessed at up to 20%.
| Market value | Assessment level (maximum) |
|---|---|
| Up to ₱175,000 | 0% |
| ₱175,000 to ₱300,000 | 10% |
| ₱300,000 to ₱500,000 | 20% |
| ₱500,000 to ₱750,000 | 25% |
| ₱750,000 to ₱1,000,000 | 30% |
| ₱1,000,000 to ₱2,000,000 | 35% |
| ₱2,000,000 to ₱5,000,000 | 40% |
| ₱5,000,000 to ₱10,000,000 | 50% |
| Over ₱10,000,000 | 60% |
The basic rate is up to 2% of the assessed value in cities and Metro Manila municipalities, and up to 1% in provinces. The Special Education Fund levy adds 1%.
Basic residential rates from each city's ordinance, where we found them. Rates and market values change when a city adopts a new schedule under the Real Property Valuation and Assessment Reform Act (RA 12001).
| Area | Basic rate | As of |
|---|---|---|
| BGC | 1.25% of assessed value | CY2026 onward (effective 2026-01-01) |
| Davao | 1.5% (all classes) of assessed value | CY2026 notice |
| Las Piñas | 1% of assessed value | Ord. 1373-16 (2016 Revenue Code) |
| Makati | 1.0% (land); 1.5% (residential buildings) of assessed value | CY2025 onward (effective 2025-01-01) |
| Mandaluyong | 1.5% of assessed value | Revenue Code, 2017 edition |
| Manila | 1.5% of assessed value | Ord. 8672, approved 11 Sep 2020 |
| Marikina | 1.5% of assessed value | Ordinance 085 s.2015 (as of 2020) |
| Muntinlupa | 1.5% of assessed value | CY2024 notice |
| Navotas | 1% of assessed value | CY2023 notice |
| Ortigas | 1.5% of assessed value | CY2025 notice (same rate in CY2023 notic |
| Parañaque | 1% of assessed value | CY2016 notice (old) |
| Pasay | 1.5% of assessed value | CY2025 notice |
| Pasig | 1.5% of assessed value | CY2025 notice (same rate in CY2023 notic |
| Quezon City | 1.5% of assessed value | QC Revenue Code 1993 (SP-91, S-93) |
| San Juan | 1.5% of assessed value | Ordinance 91 s.2013 |
| Taguig | 1.25% of assessed value | CY2026 onward (effective 2026-01-01) |
| Valenzuela | 1% of assessed value | CY2024 notice |