Real Property Tax (Amilyar) Calculator

Market value is the estimated fair price at which a property would sell in an open market. Assessed value is a percentage of market value used for tax purposes. Under RA 7160, §218(a), the maximum land assessment levels are 20% (residential), 50% (commercial), 50% (industrial), 40% (agricultural), 50% (mineral), and 20% (timberland) of market value. These are ceilings set by law, so an LGU ordinance may adopt lower levels. The real property tax is calculated on the assessed value, not the full market value, which reduces the tax burden.

The city or municipal assessor's office sets the market value from its schedule of market values and applies the assessment level fixed by ordinance. Both appear on your Tax Declaration (TD). If you disagree, you may appeal to the Local Board of Assessment Appeals within 60 days from receiving the written notice of assessment (RA 7160 Sec 226).

The SEF is levied under RA 7160, §235, which authorises a province, city, or Metro Manila municipality to levy an annual tax of 1% of assessed value on top of the basic real property tax. Virtually all LGUs charge the full 1%, which is why this calculator uses 1% as the standard. However, the 1% is a maximum, not an absolute floor: the Supreme Court in Demaala v. Commission on Audit (G.R. No. 199752, 17 February 2015) upheld Palawan's ordinance setting SEF at 0.5%, so an LGU ordinance may set a lower rate. Proceeds are remitted to a local school board for school infrastructure and programs (RA 7160, §272 governs how proceeds are spent, not the levy itself).

Real property tax and SEF may be paid without interest in four instalments due March 31, June 30, September 30 and December 31 (RA 7160 Sec 250), at your city or municipal treasurer's office. Your LGU may grant a discount of up to 20% for paying in advance or on schedule (Sec 251). Late payment bears interest of 2% per month on the unpaid amount, capped at 36 months (a maximum of 72%) under RA 7160 Sec 255. There is no separate surcharge for RPT.

Yes, if the property falls under RA 7160 Sec 234: property owned by the government (unless its use is given to a taxable person); charitable institutions, churches, parsonages, mosques and non-profit cemeteries; land and buildings actually, directly and exclusively used for religious, charitable or educational purposes; property of registered cooperatives; and machinery of water districts, government water or power corporations, or for pollution control. File proof of exemption with the assessor within 30 days from declaring the property; otherwise it is listed as taxable (Sec 206).

Failure to pay real property tax can result in: (1) Interest of 2% per month on the unpaid amount, up to 36 months (RA 7160, §255); (2) Levy on the delinquent property followed by a public auction (tax sale) by the LGU to satisfy the unpaid tax, interest, and costs (RA 7160, §258). The LGU may levy once the tax becomes delinquent, not only after three years; (3) Civil action by the LGU to collect the debt (RA 7160, §266). The LGU must generally collect within five years from the date the tax becomes due (RA 7160, §270). To avoid these consequences, pay by the deadline or arrange a payment plan with your municipal treasurer if you face hardship.

No. RA 12001 (the Real Property Valuation and Assessment Reform Act, or RPVARA), which took effect on 5 July 2024, granted a one-time amnesty on penalties, surcharges, and interest for real property tax delinquencies (including SEF, idle-land tax, and special levies) that accrued before 5 July 2024. It could be availed only within two years of the law taking effect, and that window closed on 5 July 2026 (RA 12001, §30; BLGF Memorandum Circular 003-2025). Back amilyar now carries the regular interest of 2% per month on the unpaid amount, up to 36 months (RA 7160, §255), so settle it with your city or municipal treasurer as soon as you can.

The assessor must carry out a general revision of assessments every three years (RA 7160 Sec 219). An assessment may not be raised more than once in three years, unless new improvements substantially raise the value or the property's use changes (Sec 220). Under RA 12001, the increase in the first year of a new schedule of market values is capped at 6% of the tax assessed before that law (RA 12001 Sec 29).

Compensation earners: no. Businesses and landlords: real property tax paid on property used in the business or rented out is a deductible tax under NIRC Sec 34(C)(1), if you claim itemized deductions.

The effective tax rate is the year's amilyar as a percentage of market value. Example: a ₱3,500,000 residential lot in a city at the 2% maximum is assessed at ₱700,000 and pays ₱14,000 basic RPT plus ₱7,000 SEF, or ₱21,000. That is 0.6% of market value. Use it to compare holding costs across properties or LGUs.

Your Tax Declaration (TD) is issued by your municipal or city assessor's office. You can obtain a copy by: (1) Visiting the assessor's office in person with your property's lot number or address; (2) Requesting it online if your LGU has a digital system; (3) Checking your property records if you received a TD when you purchased the property. The TD shows the assessed value, tax rate, and annual tax obligation.

Yes. File a petition with the Local Board of Assessment Appeals (LBAA) within 60 days from receiving the written notice of assessment (RA 7160 Sec 226). The board decides within 120 days (Sec 229(a)). If you disagree with its decision, appeal to the Central Board of Assessment Appeals within 30 days of receiving it (Sec 229(c)). To protest the tax itself, pay first, mark the receipt "paid under protest", and file the protest with the treasurer within 30 days (Sec 252).

Yes. You, as owner, still owe the tax. Unpaid real property tax is a lien on the property that ranks ahead of any mortgage (RA 7160 Sec 257), which is why banks check that amilyar is paid. Pay it directly to your city or municipal treasurer.