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COMPENDIUM ON

LOCAL PROPERTY TAXES


AND
OTHER TAXES
IN THE NATIONAL CAPITAL REGION
(NCR)
ASSESSMENT LEVEL
A. On Lands On Lands
LGC Provision Caloocan Las Pinas Makati Malabon Mandaluyong Manila Marikina
Maximum Assessment Assessment Assessment Assessment Assessment Assessment Assessment
Classification
Level Level Level1 Level Level2 Level Level Level
Residential 20% 15%3 20% 12% 20% 20% 10% 20%
Agricultural 40% NA 40% NA 40% NA NA NA
Commercial 50% 40% 50% 40% 50% 50% 30% 50%
Industrial 50% 45% 50% 40% 50% 50% 30% 50%
Mineral 50% NA NA NA 50% NA NA NA
Timberland 20% NA NA NA 20% NA NA NA

LGC Provision Muntinlupa Navotas Paranaque4 Pasay5 Pasig6 Pateros7 Quezon City

1 Based on Las Pinas City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.

2 Based on Malabon City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.

3 Based on Caloocan City Assessors accomplished survey questionnaire: Assessment Level for residential land is 20%.

4 Based on Paranaque City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 04-22 as
amended) does not provide for the assessment levels.

5 Based on Pasay City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 241, S-1993 as
amended) does not provide for the assessment levels.

6 Based on Pasig City Assessors accomplished survey questionnaire. It also noted that Pasig City has no real properties
classified as Agricultural, Mineral and Timberland.

7 Based on Pateros Municipal Assessors accomplished survey questionnaire. Municipal Ord. No. 2004-020 does not provide
for assessment levels.
2
ASSESSMENT LEVEL
A. On Lands On Lands
Maximum Assessment Assessment Assessment Assessment Assessment Assessment Assessment
Classification
Level Level Level Level Level Level Level Level
Residential 20% 20% 20% 20% 20% 20% 20% 18%
Agricultural 40% 40% 40% 40% NA8 NA 40% 18%NA
Commercial 50% 50% 50% 50% 50% 50% 50% 45%
Industrial 50% 50% 50% 50% 50% 50% 50% 45%
Mineral 50% 50%9 50% 10
50% NA NA NA NA
Timberland 20% 20% 20% 20% NA NA NA NA

ASSESSMENT LEVEL
A. On Lands
LGC Provision San Juan City Taguig City Valenzuela City
Maximum Assessment Assessment Assessment
Classification
Level Level Level Level
Residential 20% 20% 20%
Agricultural 40% NA 40%
Commercial 50% 50% 50%
Industrial 50% 50% 50%
Mineral 50% NA NA
Timberland 20% NA NA

8 Based on Pasay City Assessors accomplished survey questionnaire. However, Pasay Citys website provides for a 40%
Assessment Level (http://www.pasay.gov.ph/Departments/CityTreasury.html) Last accessed, May 24, 2016.

9 Based on Muntinlupa City Assessors accomplished survey questionnaire: Mineral and Timberland: N/A

10 Based on Navotas City Assessors accomplished survey questionnaire: Mineral and Timberland: N/A
3
ASSESSMENT LEVEL
B. On Buildings and Other Structures
(1) Residential
LGC Provision Caloocan Las Pinas Makati
FMV FMV Assessmen FMV Assessment FMV Assessment
Maximum
t Level Level11 Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
175k 0% 175k 0% 175k 0%
175k 300k 10% 175k 300k 10% 175k 300k 10%
300k 500k 20% 500k 0% 300k 500k 20% 300k 500k 20%
500k 750k 25% 500k 750k 20% 500k 750k 25% 500k 750k 25%
750k 1M 30% 750k 1M 25% 750k 1M 30% 750k 1M 30%
1M 2M 35% 1M 2M 35% 1M 2M 35% 1M 2M 35%
2M 5M 40% 2M 5M 40% 2M 5M 40% 2M 5M 40%
5M 10M 50% 5M 10M 50% 5M 10M 50% 5M 10M 50%
10M 60% 10M 60% 10M 60% 10M 60%

LGC Provision Malabon Mandaluyong Manila


FMV FMV Assessmen FMV Assessment FMV Assessment
Maximum
t Level12 Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
175k 0% 175k 0% 175k 0% 175k 0%
175k 300k 10% 175k 300k 10% 175k 300k 10% 175k 300k 10%
300k 500k 20% 300k 500k 20% 300k 500k 20% 300k 500k 20%
500k 750k 25% 500k 750k 25% 500k 750k 25% 500k 750k 25%
750k 1M 30% 750k 1M 30% 750k 1M 30% 750k 1M 30%

11 Based on Las Pinas City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.

12 Based on Malabon City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.
4
1M 2M 35% 1M 2M 35% 1M 2M 35% 1M 2M 35%
2M 5M 40% 2M 5M 40% 2M 5M 40% 2M 5M 40%
5M 10M 50% 5M 10M 50% 5M 10M 50% 5M 10M 50%
10M 60% 10M 60% 10M 60% 10M 60%

ASSESSMENT LEVEL
A. On Buildings and other Structures
(1) Residential
13
LGC Provision Marikina Muntinlupa Navotas
FMV FMV Assessment FMV Assessment FMV Assessment
Maximum
Level Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
175k 0% 175k 0% 175k 0%
175k 300k 10% 175k 300k 10% 175k 275k 10% 175k 300k 10%
300k 500k 20% 300k 500k 20% 275k 400k 15% 300k 500k 20%
500k 750k 25% 500k 750k 25% 400k 550k 20% 500k 750k 25%
750k 1M 30% 750k 1M 30% 550k 750k 25% 750k 1M 30%
1M 2M 35% 1M 2M 35% 750k 1M 30% 1M 2M 35%
2M 5M 40% 2M 5M 40% 1M 2M 35% 2M 5M 40%
5M 10M 50% 5M 10M 50% 2M 5M 40% 5M 10M 50%
10M 60% 10M 60% 5M 10M 50% 10M 60%
10M 60%

LGC Provision Paranaque14 Pasay Pasig


FMV Maximum FMV Assessment FMV Assessment FMV Assessment

13 Based on Marikina City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.
5
Level Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
175k 0% 175k 0% 175k 0% 175k 0%
175k 300k 10% 175k 300k 10% 175k 300k 10% 175k 300k 10%
300k 500k 20% 300k 500k 20% 300k 500k 20% 300k 500k 20%
500k 750k 25% 500k 750k 25% 500k 750k 25% 500k 750k 25%
750k 1M 30% 750k 1M 30% 750k 1M 30% 750k 1M 30%
1M 2M 35% 1M 2M 35% 1M 2M 35% 1M 2M 35%
2M 5M 40% 2M 5M 40% 2M 5M 40% 2M 5M 40%
5M 10M 50% 5M 10M 50% 5M 10M 50% 5M 10M 50%
10M 60% 10M 60% 10M 60% 10M 60%

ASSESSMENT LEVEL
A. On Buildings and other Structures
(1) Residential
LGC Provision Pateros Quezon City San Juan
FMV FMV Assessment FMV Assessment FMV Assessment
Maximum
Level15 Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
175k 0% 175k 0% 175k 0% 175k 0%
175k 300k 10% 175k 300k 10% 175k 300k 10% 175k 300k 10%
300k 500k 20% 300k 500k 20% 300k 500k 20% 300k 500k 20%
500k 750k 25% 500k 750k 25% 500k 750k 25% 500k 750k 25%
750k 1M 30% 750k 1M 30% 750k 1M 30% 750k 1M 30%
1M 2M 35% 1M 2M 35% 1M 2M 35% 1M 2M 35%
2M 5M 40% 2M 5M 40% 2M 5M 40% 2M 5M 40%

14 Based on Paranaque City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 04-22 as
amended) does not provide for the assessment levels.

15 Based on Pateros Municipal Assessors accomplished survey questionnaire. Municipal Ord. No. 2004-020 does not provide
for assessment levels.
6
5M 10M 50% 5M 10M 50% 5M 10M 50% 5M 10M 50%
10M 60% 10M 60% 10M 60% 10M 60%

LGC Provision Taguig Valenzuela


FMV Maximum FMV Assessment FMV Assessment
Over Not Over Level Over Not Over Level Over Not Over Level
175k 0% 175k 0%
175k 300k 10% 175k 300k 10%
300k 500k 20% 300k 500k 20%
500k 750k 25% 500k 750k 25%
750k 1M 30% 750k 1M 30%
1M 2M 35% 1M 2M 35%
2M 5M 40% 2M 5M 40%
5M 10M 50% 5M 10M 50%
10M 60% 10M 60%

7
ASSESSMENT LEVEL
B. On Buildings and Other Structures
(2) Agricultural
LGC Provision Caloocan Las Pinas Makati
FMV FMV Assessment FMV Assessment FMV Assessment
Maximum
Level Level16 Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
300k 25% 300k NA 300k 40% 300k NA
300k 500k 30% 300k 500k NA 300k 500k 40% 300k 500k NA
500k 750k 35% 500k 750k NA 500k 750k 40% 500k 750k NA
750k 1M 40% 750k 1M NA 750k 1M 40% 750k 1M NA
1M 2M 45% 1M 2M NA 1M 2M 40% 1M 2M NA
2M 50% 2M NA 2M 40% 2M NA
LGC Provision Malabon Mandaluyong Manila
FMV FMV Assessment FMV Assessment FMV Assessment
Maximum 17
Level Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
300k 25% 300k 25% 300k NA 300k NA
300k 500k 30% 300k 500k 30% 300k 500k NA 300k 500k NA
500k 750k 35% 500k 750k 35% 500k 750k NA 500k 750k NA
750k 1M 40% 750k 1M 40% 750k 1M NA 750k 1M NA
1M 2M 45% 1M 2M 45% 1M 2M NA 1M 2M NA
2M 50% 2M 50% 2M NA 2M NA
LGC Provision Marikina18 Muntinlupa Navotas
FMV Maximum FMV Assessment FMV Assessment FMV Assessment
Level Level Level19 Level

16 Based on Las Pinas City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.

17 Based on Malabon City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.
18 Based on Marikina City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.
8
Over Not Over Over Not Over Over Not Over Over Not Over
300k 25% 300k NA 300k 25% 300k 25%
300k 500k 30% 300k 500k NA 300k 500k 30% 300k 500k 30%
500k 750k 35% 500k 750k NA 500k 750k 35% 500k 750k 35%
750k 1M 40% 750k 1M NA 750k 1M 40% 750k 1M 40%
1M 2M 45% 1M 2M NA 1M 2M 45% 1M 2M 45%
2M 50% 2M NA 2M 50% 2M 50%

ASSESSMENT LEVEL
B. On Buildings and other Structures
(2) Agricultural
20
LGC Provision Paranaque Pasay21 Pasig
FMV Maximum FMV Assessment FMV Assessment FMV Assessment
Over Not Over Level Over Not Over Level Over Not Over Level Over Not Over Level22
300k 25% 300k NA 300k NA 300k NA
300k 500k 30% 300k 500k NA 300k 500k NA 300k 500k NA
500k 750k 35% 500k 750k NA 500k 750k NA 500k 750k NA
750k 1M 40% 750k 1M NA 750k 1M NA 750k 1M NA
1M 2M 45% 1M 2M NA 1M 2M NA 1M 2M NA
2M 50% 2M NA 2M NA 2M NA

19 Based on Muntinlupa City Assessors accomplished survey questionnaire: Assessment Level for Agricultural: N/A

20 Based on Paranaque City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 04-22 as
amended) does not provide for the assessment levels.

21 Based on Pasay City Assessors accomplished survey questionnaire. However, Pasay Citys website provides for the same
Assessment Level in the LGC (http://www.pasay.gov.ph/Departments/CityTreasury.html) Last accessed, May 24, 2016.

22 Based on Pasig City Assessors accomplished survey questionnaire. However, Pasay Citys Revenue Code provides for the
same Assessment Levels in the LGC.
9
LGC Provision Pateros Quezon City San Juan
FMV Maximum FMV Assessment FMV Assessment FMV Assessment
Over Not Over Level Over Not Over Level23 Over Not Over Level Over Not Over Level
300k 25% 300k 25% 300k NA 300k NA
300k 500k 30% 300k 500k 30% 300k 500k NA 300k 500k NA
500k 750k 35% 500k 750k 35% 500k 750k NA 500k 750k NA
750k 1M 40% 750k 1M 40% 750k 1M NA 750k 1M NA
1M 2M 45% 1M 2M 45% 1M 2M NA 1M 2M NA
2M 50% 2M 50% 2M NA 2M NA

23 Based on Pateros Municipal Assessors accomplished survey questionnaire. Municipal Ord. No. 2004-020 does not provide
for assessment levels.
10
ASSESSMENT LEVELLGC Provision
Taguig
Valenzuela City
B. On Buildings and other Structures
(2) Agricultural
LGC Provision Taguig Valenzuela City
FMV Maximum FMV Assessment FMV Assessment
Over Not Over Level Over Not Over Level Over Not Over Level
300k 25% 300k 25%
300k 500k 30% 300k 500k 30%
500k 750k 35% 500k 750k 35%
750k 1M 40% 750k 1M 40%
1M 2M 45% 1M 2M 45%
2M 50% 2M 50%

11
ASSESSMENT LEVEL
(b) On Buildings and other Structures
(3) Commercial / Industrial
LGC Provision Caloocan Las Pinas Makati
FMV FMV Assessment FMV Assessment FMV Assessment
Maximum
Level Level24 Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
300k 30% - - - 300k 30% 300k 30%
300k 500k 35% - - - 300k 500k 35% 300k 500k 35%
500k 750k 40% - - - 500k 750k 40% 500k 750k 40%
750k 1M 50% - 1M 20% 750k 1M 50% 750k 1M 50%
1M 2M 60% 1M 2M 30% 1M 2M 60% 1M 2M 60%
2M 5M 70% 2M 5M 40% 2M 5M 70% 2M 5M 70%
5M 10M 75% 5M 10M 50% 5M 10M 75% 5M 10M 75%
10M 80% 10M 60% 10M 80% 10M 80%

LGC Provision Malabon Mandaluyong Manila


FMV FMV Assessment FMV Assessment FMV Assessment
Maximum
Level25 Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
300k 30% 300k 30% 300k 30% 300k 30%
300k 500k 35% 300k 500k 35% 300k 500k 35% 300k 500k 35%
500k 750k 40% 500k 750k 40% 500k 750k 40% 500k 750k 40%
750k 1M 50% 750k 1M 50% 750k 1M 50% 750k 1M 50%
1M 2M 60% 1M 2M 60% 1M 2M 60% 1M 2M 60%
2M 5M 70% 2M 5M 70% 2M 5M 70% 2M 5M 70%

24 Based on Las Pinas City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.

25 Based on Malabon City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.
12
ASSESSMENT LEVEL
(b) On Buildings and other Structures
(3) Commercial / Industrial
5M 10M 75% 5M 10M 75% 5M 10M 75% 5M 10M 75%
10M 80% 10M 80% 10M 80% 10M 80%

LGC Provision Marikina Muntinlupa Navotas


FMV FMV Assessment FMV Assessment FMV Assessment
Maximum
Level Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
300k 30% 300k 30% 175K 0% 300k 30%
300k 500k 35% 300k 500k 35% 175k 300k 30% 300k 500k 35%
500k 750k 40% 500k 750k 40% 300k 500k 35% 500k 750k 40%
750k 1M 50% 750k 1M 50% 500k 750k 40% 750k 1M 50%
1M 2M 60% 1M 2M 60% 750k 1M 50% 1M 2M 60%
2M 5M 70% 2M 5M 70% 1M 2M 55% 2M 5M 70%
5M 10M 75% 5M 10M 75% 2M 5M 60% 5M 10M 75%
10M 80% 10M 80% 5M 10M 65% 10M 80%
10M 70%

LGC Provision Paranaque26 Pasay27 Pasig


FMV Maximum FMV Assessment FMV Assessment FMV Assessment

26 Based on Paranaque City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 04-22 as
amended) does not provide for the assessment levels.
13
ASSESSMENT LEVEL
(b) On Buildings and other Structures
(3) Commercial / Industrial
Level Level Level
Level
Over Not Over Over Not Over Over Not Over Over Not Over
300k 30% 300k 30% 300k 30% 300k 30%
300k 500k 35% 300k 500k 35% 300k 500k 35% 300k 500k 35%
500k 750k 40% 500k 750k 40% 500k 750k 40% 500k 750k 40%
750k 1M 50% 750k 1M 50% 750k 1M 50% 750k 1M 50%
1M 2M 60% 1M 2M 60% 1M 2M 60% 1M 2M 60%
2M 5M 70% 2M 5M 70% 2M 5M 70% 2M 5M 70%
5M 10M 75% 5M 10M 75% 5M 10M 75% 5M 10M 75%
10M 80% 10M 80% 10M 80% 10M 80%

LGC Provision Pateros Quezon City San Juan


FMV Maximum FMV Assessment FMV Assessment FMV Assessment
Level Level28 Level Level

27 Based on Pasay City Assessors accomplished survey questionnaire.

28 Based on Pateros Municipal Assessors accomplished survey questionnaire. Municipal Ord. No. 2004-020 does not provide
for assessment levels.
14
ASSESSMENT LEVEL
(b) On Buildings and other Structures
(3) Commercial / Industrial
Over Not Over Over Not Over Over Not Over Over Not Over
300k 30% 300k 30% 300k 30% 300k 30%
300k 500k 35% 300k 500k 35% 300k 500k 35% 300k 500k 35%
500k 750k 40% 500k 750k 40% 500k 750k 40% 500k 750k 40%
750k 1M 50% 750k 1M 50% 750k 1M 50% 750k 1M 50%
1M 2M 60% 1M 2M 60% 1M 2M 60% 1M 2M 60%
2M 5M 70% 2M 5M 70% 2M 5M 70% 2M 5M 70%
5M 10M 75% 5M 10M 75% 5M 10M 75% 5M 10M 75%
10M 80% 10M 80% 10M 80% 10M 80%

LGC Provision Taguig Valenzuela City


FMV FMV Assessment FMV Assessment
Maximum
Level Level
Level
Over Not Over Over Not Over Over Not Over
300k 30% 300k 30%
300k 500k 35% 300k 500k 35%
500k 750k 40% 500k 750k 40%
750k 1M 50% 750k 1M 50%
1M 2M 60% 1M 2M 60%
2M 5M 70% 2M 5M 70%
5M 10M 75% 5M 10M 75%
10M 80% 10M 80%

15
ASSESSMENT LEVEL
B. On Buildings and other Structures
(4) Timberland
LGC Provision Malabon29/Muntinlupa30 Only the City of Malabon and Muntinlupa provide s for an assessment level for
timberland. Other cities and municipality in NCR has no similar provision.
FMV Maximum FMV Assessment
Over Not Over Level Over Not Over Level
300k 45% 300k 45%
300k 500k 50% 300k 500k 50%
500k 750k 55% 500k 750k 55%
750k 1M 60% 750k 1M 60%
1M 2M 65% 1M 2M 65%
2M 70% 2M 70%

29 Based on Malabon City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.

30 Based on Muntinlupa Citys Revenue Code. However, the accomplished survey questionnaire provides for N/A
16
ASSESSMENT LEVEL(c) On Machineries
C. On Machineries
LGC Provision Caloocan Las Pinas Makati Malabon Mandaluyong Manila Marikina31
Maximum Assessment Assessment Assessment Assessment Assessment Assessment Assessment
Classification
Level Level32 Level33 Level Level34 Level Level Level
Agricultural 40% - 40% NA 40% NA NA NA
Residential 50% - 50% 50% 50% 50% 50% NA
Commercial 80% 40% 80% 80% 80% 80% 80% 80%
Industrial 80% 50% 80% 80% 80% 80% 80% 80%

LGC Provision Muntinlupa Navotas Paranaque35 Pasay36 Pasig Pateros Quezon City
Maximum Assessment Assessment Assessment Assessment Assessment Assessment Assessment
Classification
Level Level37 Level Level Level Level38 Level Level
Agricultural 40% 40% 40% 40% NA NA 40% NA
Residential 50% 50% 50%39 50% 50% 50% 50% 50%NA

31 Based on Marikina City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.

32 No assessment level based on Caloocan City Assessors accomplished survey questionnaire.

33 Based on Las Pinas City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Level.

34 Based on Malabon City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.

35 Based on Paranaque City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 04-22 as
amended) does not provide for the assessment levels.

36 Based on Pasay City Assessors accomplished survey questionnaire.

37 Based on Muntinlupa City Assessors accomplished survey questionnaire: N/A


17
ASSESSMENT LEVEL(c) On Machineries
C. On Machineries
Commercial 80% 80% 80% 80% 80% 80% 80% 70%
Industrial 80% 80% 80% 80% 80% 80% 80% 50%

LGC Provision San Juan Taguig Valenzuela City


Maximum Assessment Assessment Assessment
Classification
Level Level Level Level
Agricultural 40% NA NA
Residential 50% 50%40 50%
Commercial 80% 80% 80%
Industrial 80% 80% 80%

38 Based on Pasig City Assessors accomplished survey questionnaire. As noted already, there are no real properties
classified as Agricultural.

39 Based on Navotas City Assessors accomplished survey questionnaire: Agricultural and Residential: N/A

40 Based on San Juan City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 91, S-2013) does not
provide for the assessment level.

18
ASSESSMENT LEVEL
On Special Classes The assessment levels for all lands, buildings, machineries and other improvements
D. On Special Classes Assessment levels for all lands, buildings, machineries and other improvements
LGC Provision Caloocan Las Pinas Makati Malabon Mandaluyong Manila Marikina41
Maximum Assessment Assessment Assessment Assessment Assessment Assessment Assessment
Actual Use
Level Level Level42 Level Level Level Level Level
Cultural 15% 10% 15% 15% 15% 15% 15% 15%
Scientific 15% 10% 15% 15% 15% 15% 15% 15%
Hospital 15% 10% 15% 15% 15% 15% 15% 15%
Local Water Districts 10% 10% 10% 10% 10% 10% 10% 10%
GOCCs engaged in
10% NA 10% 10% 10% 10% 10% 10%
the sup. water etc.
LGC Provision Muntinlupa Navotas Paranaque43 Pasay44 Pasig Pateros Quezon City
Maximum Assessment Assessment Assessment Assessment Assessment Assessment Assessment
Actual Use
Level Level45 Level46 Level Level Level Level Level
Cultural 15% 15% 15% 15% 15% 15% 15% 15%

41 Based on Marikina City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Levels.

42 Based on Las Pinas City Assessors accomplished survey questionnaire. Its revenue code does not provide for the
Assessment Levels.

43 Based on Paranaque City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 04-22 as
amended) does not provide for the Assessment Levels.

44 Based on Pasay City Assessors accomplished survey questionnaire.

45 Based on Muntinlupa City Assessors accomplished survey questionnaire: Hospital: 0%. The Revenue Code also provides
for Recreational Actual Use with AL: of 15%.

46 Based on Navotas City Assessors accomplished survey questionnaire: Only Hospital has an AL equivalent to 15%, all
others are blank.
19
ASSESSMENT LEVEL
On Special Classes The assessment levels for all lands, buildings, machineries and other improvements
D. On Special Classes Assessment levels for all lands, buildings, machineries and other improvements
Scientific 15% 15% 15% 15% 15% 15% 15% 15%
Hospital 15% 15% 15% 15% 15% 15% 15% 15%
Local Water Districts 10% 10% 10% 10% 10% 10% 10% 10%-47
GOCCs engaged in
10% 10% 10% 10% 10% 10% 10% 10%
the sup. water etc.

LGC Provision San Juan Taguig Valenzuela


City
Maximum Assessment Assessment Assessment
Actual use
Level Level Level Level
Cultural 15% 15% 15%
Scientific 15% 15% 15%
Hospital 15% 15% 15%
Local Water Districts 10% 10% 10%
GOCCs engaged in
10% 10% 10%
the sup. water etc.

47 No assessment level in Quezon City revenue code.


20
Real Property Tax RateBASIC RPT RATE

LGC Provision Caloocan Las Pinas Makati Malabon Mandaluyong Manila Marikina
Basic Maximum Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate
Rate Imposed Imposed Imposed Imposed48 Imposed Imposed Imposed
Residential 2% 1.5%49 1% 1.5% 1% 1.5% 1.5% 1.5%
Agricultural 2% NA NA NA - NA NA NA
Commercial 2% 1.5%50 1.5% 2% - 2% 2% 1.5%
Industrial 2% 1.5%51 1.5% 2% - 2% 2% 1.5%
Special 2% 1% 1.5% 1.5% - 2% 2% 1.5%
Others

LGC Provision Muntinlupa Navotas Paranaque Pasay52 Pasig53 Pateros Quezon City54

48 Based on Malabon City Treasurers accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete. Other blank areas must be validated and checked.

49 Same rate with Buildings and Improvement Machineries on residential real property (See: Caloocan Ord. No. 0388, S.
2005, p. 1)

50 2% rate on Buildings & Improvement and Machineries on commercial real property (See: Caloocan Ord. No. 0388, S. 2005,
p. 1)

51 2% rate on Buildings & Improvement and Machineries on industrial real property (See: Caloocan Ord. No. 0388, S. 2005, p.
1).

52 Based on the attached Quartely Report on Real Property Assessment (ending Dec. 31, 2015) of Pasay City Assessor.

53 Based on Pasig City Revenue Code. It must be noted that per City Assessors accomplished survey questionnaire there are
no real properties classified as Agricultural.
21
Real Property Tax RateBASIC RPT RATE

Basic Maximum Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate Tax Rate
Rate Imposed Imposed Imposed Imposed Imposed Imposed Imposed
Residential 2% 1% 1% 1% 1.5% 1.5% 1.25% 1.5%
Agricultural 2% 1% 1% 1% N/A 1.5% 1% NA
Commercial 2% 1.5% 1.5% 2% 2% 2% 1.75% 2%
Industrial 2% 1.5% 1.5% 2% 2% 2% 1.75% 2%
Special 2% 1.5% 1.5% 1.5% NA 2% NA 2%
Others - -

LGC Provision San Juan55 Taguig Valenzuela City


Basic Maximum Tax Rate Tax Rate Tax Rate
Rate Imposed Imposed Imposed
Residential 2% 1.5% 1% to1.5% 1%
Agricultural 2% NA 1%NA 1%
Commercial 2% 2% 1% to 1.5% 1.5%
Industrial 2% 2% 1% to 1.5% 1.5%
Special 2% 2% 1% to 1.5% 1.5%
Others 1% to 1.5% NA

54 Note that Quezon City issued Ordinance No SP-2095, S-2011, amending the Quezon City Revenue Code, as amended, to
impose an additional one-half percent (0.5%) tax on assessed value of all lands in Quezon City exceeding PhP100,000 which
shall accrue to the socialized housing program. The socialized housing tax was suspended in February 2014 per TRO of the
Supreme Court but resolved the issue in favor of the City in July 2015.

55 Based on San Juan City Treasurers accomplished survey questionnaire, the city imposes an additional one and one-half
percent (1.5%) Socialized Housing Tax per RA 7279 on assessed value of residential lands starting 2015.
22
OTHER Real Property TAXES ON REAL PROPERTY

LGC Provision Caloocan Las Pinas Makati Malabon Mandaluyong Manila


Other Property Tax Rate Tax Rate Tax Rate Imposed Tax Rate Tax Rate Tax Rate Imposed
Maximum Rate
Taxes Imposed Imposed Imposed56 Imposed
SEF 1% of assessed value 1%57 1% 1% 1% 1% 1%
Idle Land Tax 5% of assessed value -58 5%59 5% 1% 5% 5%
60% actual cost of not to exceed 60% not to exceed 60%
Special Levy - - N/A -
projects/improvements of the actual cost of the actual cost
75% of 1% of total
Transfer Tax
consideration or Fair
(Secs. 135 & 82.5% of 1% 50% of 1% 60% of 1% 50% of 1% 75% of 1% 82.5% of 1%
Market Value (FMV)
151, 2)
whichever is higher

LGC Provision Marikina Muntinlupa Navotas Paranaque Pasay60 Pasig


Other Property Tax Rate Tax Rate Tax Rate Imposed Tax Rate Tax Rate Tax Rate Imposed
Maximum Rate
Taxes Imposed Imposed Imposed Imposed
SEF 1% of assessed value 1% 1% 1% 1% 1% 1%
Idle Land Tax 5% of assessed value 4%61 5% 2% - 5% 5%
Special Levy 60% of actual cost of - - - - - Not exceeding

56 Based on Malabon City Treasurers accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.

57 Sec. 31, page 8 of Caloocan City Revenue Code of 2004 as amended.

58 No provision on Idle Land Tax and Special Levy in the Caloocan City Revenue Code of 2004 as amended and in the
Caloocan City Treasurers accomplished survey questionnaire.

59 Based on Las Pinas City Treasurers accomplished survey questionnaire: NA.

60 Based on Pasay City Treasurers accomplished survey questionnaire.


23
OTHER Real Property TAXES ON REAL PROPERTY

60% of actual cost


projects/improvements
of improvements
75% of 1% of total
Transfer Tax consideration or FMV 75% of 1%62 50% of 1%63 50% of 1% 50% of 1% 75% of 1% 75% of 1%
whichever is higher

Pateros Quezon City San Juan Taguig Valenzuela City


Other Property Tax Rate Tax Rate Tax Rate Imposed Tax Rate Tax Rate
Maximum Rate
Taxes Imposed Imposed Imposed Imposed
SEF 1% of assessed value 1% 1% 1% 1% 1%
3% for those
along national
Idle Land Tax 5% of assessed value 5% 5% 2% 2%
roads.
1% in other areas.
60% of actual cost of
Special Levy projects/improvements - NA NA - NA
)
75% of 1% of Total
Transfer Tax consideration or FMC 50% of 1% 75% of 1% 60% of 1% 50% of 1% NA
whichever is higher

61 Based on Marikina City Treasurers accomplished survey questionnaire: 2.5%

62 Per Muntinlupa City Ordinance No. 09-085.

63 Based on Muntinlupa City Treasurers accomplished survey questionnaire: 75% of 1%.


24
Miscellaneous TaxesOTHER TAXES

LGC Provision Caloocan Las Pinas Makati Malabon Mandaluyong


Tax Maximum Rate Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed64 Tax Rate Imposed
Tax on the
Business of
Printing and 75% of 1% of gross 82.5% of 1% of gross 60% of 1% of gross 50% of 1% of gross 50% of 1% of gross
50% of 1%
Publication annual receipts annual receipts annual receipts annual receipts annual receipts
(Secs. 136 and
151, 2)
Franchise Tax
75% of 1% of gross 82.5% of 1% of gross 50% of 1% of gross 75% of 1% of gross 50% of 1% of gross
(Secs. 137 and 50% of 1%
annual receipts annual receipts annual receipts annual receipts annual receipts
151, 2)
Tax on Sand 15% of Fair Market N/A N/A N/A N/A N/A
Gravel and Value

64 Based on Malabon City Treasurers accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.
25
Miscellaneous TaxesOTHER TAXES

other Quarry
Resources
(Secs. 138 and
151, 2)
PhP300-Professional
Lawyers, Doctors, Tax
CPAs, Engineer,
Professional Tax
PhP300/ Architect, Surveyor = PhP200-Occupational
(Secs. 139 and PhP330 /Professional PhP300/Professional PhP250/Professional
Professional PhP250 Tax
151, 2)
All Other = PhP175 PhP100-Others

Two-wheels = PhP100 PhP550/Delivery


truck65
Annual Fixed Three-wheels =
Tax on Delivery PhP300
PhP750/Delivery PhP1,000/Delivery
Trucks or Vans PhP500/Delivery truck PhP100/Delivery truck
truck truck
(Secs. 141 and Four-wheels = PhP500
151, 2)
More than four-wheels
= PhP750

LGC Provision Manila Marikina Muntinlupa Navotas Paranaque


Tax Maximum Rate Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed
Tax on the 75% of 1% of gross 82.5% of 1% of gross 55% of 1% of gross 50% of 1% of gross 1 % of 1% of gross 50% of 1% of gross
Business of annual receipts annual receipts annual receipts annual receipts66 annual receipts annual receipts
Printing and

65 See: Ordinance No. 575, S-2014 amending Mandaluyong Revenue Code.

66 Based on Muntinlupa City Treasurers accomplished survey questionnaire: With Schedule


26
Miscellaneous TaxesOTHER TAXES

Publication
75% of 1% of gross 82.5% of 1% of gross 75% of 1% of gross 50% of 1% of gross 1/2% of 1% of gross 50% of 1% of gross
Franchise Tax
annual receipts annual receipts annual receipts annual receipts67 annual receipts annual receipts
Tax on Sand
Gravel and 15% of Fair Market 10% of Fair Market 11% of Fair Market 10% of Fair Market
N/A N/A
other Quarry Value Value Value Value68
Resources
PhP300/Professional
PhP300/Medical
who passed
Practitioners, Lawyers,
government
Dentists etc.
examination Php300 Actuaries,
architects, CPAs etc
PhP300/ PhP200/Actuaries,
Professional Tax Occupation Tax PhP300/Professional PhP300/Professional
Professional Insurance Agents,
PhP120/Occupation PhP150 Chief mates,
Interior Decorators etc.
not requiring the flight attendants etc.
passing of a
PhP175/Chief mates,
government
Flight attendants etc.69
examination

Annual Fixed PhP750/Delivery PhP825/ delivery PhP550/Delivery truck, Trucks not located in PhP100/ delivery trucks PhP700/Delivery truck
Tax on Delivery truck trucks of distilled van or any motor Muntinlupa of distilled spirits, of distilled spirits,
67 Based on Muntinlupa City Treasurers accomplished survey questionnaire: 75% of 1%.

68 Based on Muntinlupa City Treasurers accomplished survey questionnaire: N/A

69 Per Muntinlupa City Ordinance No. 09-085. (increase of PhP75)


27
Miscellaneous TaxesOTHER TAXES

12 wheels and above


= PhP575/truck
6 to 10 wheels = fermented liquors,
PhP345/truck fermented liquors etc. softdrinks, cigars and
4 wheels and below = cigarettes
spirits, fermented
Trucks or Vans vehicle PhP230/truck PhP50/Delivery truck
liquors etc.
other than those PhP500/Delivery truck
Trucks located in mentioned above71 other than those
Muntinlupa = mentioned above
PhP230/truck70

70 Per Muntinlupa City Ordinance No. 02-076. However, the accomplished survey questionnaire is set at PhP230 only.

71 Based on Navotas City Treasurers accomplished survey questionnaire: PhP445.


28
Miscellaneous TaxesOTHER TAXES

LGC Provision Pasay Pasig Pateros Quezon City San Juan


Tax Maximum Rate Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed
Tax on the
Business of 75% of 1% of gross 75% of 1% of gross 50% of 1% of gross 50% of 1% of gross 75% of 1% of gross 60% of 1% of gross
Printing and annual receipts annual receipts annual receipts annual receipts annual receipts annual receipts
Publication
75% of 1% of gross 75% of 1% of gross 50% of 1% of gross 50% of 1% of gross 57% of 1% of gross 67.5% of 1% of gross
Franchise Tax
annual receipts annual receipts annual receipts annual receipts annual receipts annual receipts
Tax on Sand
Gravel and 15% of Fair Market 5% - from private lands
N/A 10% of FMV/cu.m. - N/A
other Quarry Value 10% - from public lands
Resources
PhP300/
Professional Tax PhP300/Professional PhP300/Professional PhP300/Professional PhP300/Professional PhP300/Professional
Professional
Annual Fixed PhP750/Delivery PhP500/Delivery truck PhP500/truck or van PhP500/Delivery PhP500.00/truck/van/an 10 wheels or more =
Tax on Delivery truck truck72 y motor vehicle PhP500 + PhP50
Trucks or Vans sticker
PhP250.00/Motorized
tricycles Less than 10 wheels =
PhP400 + PhP50
PhP100.00/Motorcycles sticker

50% of the imposition for 2 and 3 wheels =


dDelivery and service PhP200 + PhP50

72 Based on Pateros Municipal Treasurer: PhP500/delivery truck. Its revenue code does not have provision on annual fixed
tax on delivery trucks. It is also worthy to note that under General Administrative Provision (Chapter VII, Sec. 7a.12) there is
an automatic adjustment of fees collected by the municipal treasurer at the rate of five percent (5%) every three (3) years.
29
Miscellaneous TaxesOTHER TAXES

motor vehicles with


business establishment
in QC shall be subjected sticker
only to 50% of the
imposition.

LGC Provision Taguig Valenzuela City


Maximum Rate Tax Rate Imposed Tax Rate Imposed
Tax on the
Business of 75% of 1% of gross 50% of 1% of gross
NA
Printing and annual receipts annual receipts
Publication
75% of 1% of gross 50% of 1% of gross
Franchise Tax NA
annual receipts annual receipts
Tax on Sand
Gravel and 15% of Fair Market
No ordinanceNA NA
other Quarry Value
Resources
PhP300/Professiona
Professional Tax PhP300/Professional NA
l
PhP100/ delivery
trucks of distilled
spirits, fermented
Annual Fixed liquors etc.73
PhP750/Delivery
Tax on Delivery NA
truck
Trucks or Vans PhP50/Delivery truck
other than those
mentioned above
PhP200/Truck

73 Based on Taguig City Assessors accomplished survey questionnaire: PhP200/delivery truck


30
Amusement Tax
LGC Provision Caloocan Las Pinas Makati Malabon Mandaluyong Manila
Tax Maximum Rate Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed Tax Rate Tax Rate Imposed Tax Rate Imposed
Imposed74
Amusement 10% of Gross 30% = Theaters, 10% of Gross 30% N/A 10% 10%

74 Based on Malabon City Assessors accomplished survey questionnaire. The submitted revenue code (Ord. No. 30-1993 as
amended) was incomplete.
31
Amusement Tax
entertainment houses,
circuses, cockpits,
gymnasia, sports
receipts from arena, resorts and receipts from
Tax
admission other places of admission75
amusement/recreation
15% = Cinemas/movie
houses

LGC Provision Marikina Muntinlupa Navotas76 Paranaque Pasay77 Pasig


75 See: City Ord. No. 938-09 Series of 2009 amending Sec. 18, Article V of City Ord. No. 104-92, Otherwise known as the
Revenue Code of the City of Las Pinas.

76 Based on Navotas City Treasurers accomplished survey questionnaire: (blank)


32
Amusement Tax
Tax Maximum Rate Tax Rate Imposed Tax Rate Imposed Tax Rate Imposed Tax Rate Tax Rate Imposed Tax Rate Imposed
Imposed
530% (local
amusement
activities except
Arcade and
Carnivals)

10% (foreign
20% when the amount
amusement
paid for admission is
activities)
10% of Gross PhP1 or less.
Amusement
receipts from 10% 30%78 30% 30%
Tax (NB. Cultural
admission 30% when the amount
Development Tax
paid for admission
on cinemas and
exceeds PhP1
theaters = PhP1
based on the
Number of persons
admitted including
those covered by
complimentary
tickets)

77 Per Pasay City Ordinance No. 4466 S-2010 (Amending Ord. No. 241, S-1999 otherwise known as Pasay City Revenue
Code).

78 Per Muntinlupa City Ordinance No. 09-085. However, Thethe accomplished survey questionnaire is set at 10% only.
33
Amusement Tax

LGC Provision Pateros Quezon City San Juan Taguig Valenzuela City
Tax Maximum Rate Tax Rate Imposed Tax Rate Imposed Tax Rate Tax Rate Imposed Tax Rate Imposed
Imposed
Amusement 10% of Gross 10%79 Amusement Place = 30% 10% 20% when the
Tax receipts from (except the showing of local films in movie amount paid for
admission theaters or cinema) admission is PhP1
1. Movie Theaters or Cinema or less.80
2. Concert halls, comedy bars, KTV clubs,
Cocktail Lounges and other Night Spots 30% when the
3. Carnivals, Theme Parks, Video and Game amount paid for
Arcades, Mechanical Rides and other Fun admission exceeds
Houses PhP110%
4. Cockpits, sports Stadia and Multi-purpose
Coliseums
5. All other Amusement Places not specifically
falling under the above enumeration

Amusement Activities
1. Movie Premiere = 30% from the showing of
79 Based on Pateros Municipal Treasurers accomplished survey questionnaire. However, the revenue code provides for a 30%
rate of the gross receipts from admission fees.

80 Based on Taguig City Treasurers accomplished survey questionnaire: 10%.


34
Amusement Tax
foreign films. 15% for local films.
2. Musical concerts, Theatrical Plays, Fashion
shows and other Live Performances = 10%
from those performed by foreign artist. 8%
for local artists
3. Special Cockfights and Derbies not held in a
regular cockpit = 30% if with international
entries. 15% if with purely entries.
4. All other Amusement Activities not specifically
falling under the above enumeration = 30%

35