Real property tax in Metro Manila
Every city sets its own basic real property tax rate, up to 2% of assessed value, and adds the 1% Special Education Fund. These are the residential rates from each city's ordinance or treasurer's notice. Pick a city for worked examples, due dates and penalties.
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| City | Basic rate, residential | With SEF | Source |
|---|
| Las Piñas | 1% | 2% | Las Piñas City Ordinance No. 1373-16, Sec. 101, Ord. 1373-16 (2016 Revenue Code) |
| Makati | 1.0% (land); 1.5% (residential buildings) | 2.5% | Makati City Ordinance No. 2025-047 amending Revised Makati Revenue Code, CY2025 onward (effective 2025-01-01) |
| Mandaluyong | 1.5% | 2.5% | Mandaluyong Revenue Code (2017 ed.), Sec. 10, Revenue Code, 2017 edition |
| Manila | 1.5% | 2.5% | City of Manila Ordinance No. 8672 amending Sec. 7 of the Manila Revenue Code (Ord. 8331), Ord. 8672, approved 11 Sep 2020 |
| Marikina | 1.5% | 2.5% | Marikina City Ordinance No. 085 s.2015, Sec. 9, Ordinance 085 s.2015 (as of 2020) |
| Muntinlupa | 1.5% | 2.5% | Muntinlupa City Treasurer notice of payment of RPT, CY2024, CY2024 notice |
| Navotas | 1% | 2% | Navotas City notice of RPT payment CY2023, CY2023 notice |
| Parañaque | 1% | 2% | Parañaque Revenue Code, City Ordinance No. 129-S-1992, CY2016 notice (old) |
| Pasay | 1.5% | 2.5% | 2024 Revised Pasay City Revenue Code, City Ordinance No. 6340 s.2024, CY2025 notice |
| Pasig | 1.5% | 2.5% | Revised Pasig City Revenue Code, Ordinance No. 51 s.2017, CY2025 notice (same rate in CY2023 notic |
| Quezon City | 1.5% | 2.5% | Quezon City Assessor's Office FAQ (archived 2023-06-11), QC Revenue Code 1993 (SP-91, S-93) |
| San Juan | 1.5% | 2.5% | San Juan City Ordinance No. 91 s.2013, Sec. 2A.28, Ordinance 91 s.2013 |
| Taguig | 1.25% | 2.25% | Taguig City Ordinance No. 28 (via Manila Bulletin), CY2026 onward (effective 2026-01-01) |
| Valenzuela | 1% | 2% | Valenzuela City Treasurer notice of payment of RPT, CY2024, CY2024 notice |
Cities not listed haven't published a rate we could verify yet. Rates can change when a city adopts a new schedule of market values under the Real Property Valuation and Assessment Reform Act (RA 12001).