Real Property Tax (Amilyar) Calculator Philippines, 2026
See exactly how much amilyar you owe each year. Computes basic RPT + Special Education Fund (SEF) based on Local Government Code (RA 7160) rules — with city-by-city rate presets, quarterly payment breakdown, early-payment discounts, and late-payment penalties.
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What is amilyar, and who pays it?
Amilyar (from Spanish millares) is the everyday Filipino term for the Real Property Tax (RPT), an annual local tax levied on all real property — land, buildings, machinery, and improvements — owned in the Philippines. It’s collected by your city or municipal treasurer, not the BIR, and goes to fund local services: schools, roads, barangay infrastructure, and emergency response.
If you own a house, condo, vacant lot, commercial space, or farm, you owe amilyar every year. The legal basis is the Local Government Code of 1991 (RA 7160), Sections 232-283. Two components make up the total: a basic real property tax (max 2% in cities, 1% in provinces) and an additional 1% Special Education Fund (SEF) that goes specifically to public schools.
Assessed Value = Fair Market Value × Assessment Level
Basic RPT = Assessed Value × Basic Rate (1% prov / 2% city max)
SEF = Assessed Value × 1%
Total Amilyar = Basic RPT + SEF
Assessment levels by property type (Section 218, LGC)
The assessment level converts your property’s Fair Market Value into Assessed Value. It’s not 100%. Residential land caps at 20% — meaning a ₱2M residential lot has an Assessed Value of only ₱400,000 for tax purposes. This is why most homeowners’ tax bills are far less alarming than rate caps suggest.
| Property Type | Land Assessment Level | Building (max) | Example |
|---|---|---|---|
| Residential | 20% | 0-60% (graduated) | House & lot, condo unit |
| Agricultural | 40% | 25-50% | Farmland, orchard |
| Commercial | 50% | 30-80% | Store, office, restaurant |
| Industrial | 50% | 30-80% | Factory, warehouse |
| Mineral | 50% | — | Quarry, mining land |
| Timberland | 20% | — | Forest, plantation |
| Special class | 15% | 15% | Hospital, cultural, scientific |
Major LGU rates (basic + SEF combined)
Cities can charge up to 2% basic + 1% SEF (3% total). Most provinces charge 1% + 1% SEF (2% total). Below are actual current rates from major LGU tax ordinances:
| LGU | Basic Rate | SEF | Combined | Discount |
|---|---|---|---|---|
| Quezon City | 2.0% | 1.0% | 3.0% | 10-20% if paid by Mar 31 |
| Pasig City | 2.0% | 1.0% | 3.0% | 10-20% |
| Caloocan City | 2.0% | 1.0% | 3.0% | 10% |
| Manila City | 1.5% | 1.0% | 2.5% | 10-20% |
| Makati City | 1.5% | 1.0% | 2.5% | 15-20% |
| Taguig City | 1.5% | 1.0% | 2.5% | 10-20% |
| Cebu City | 1.5% | 1.0% | 2.5% | 10-20% |
| Davao City | 1.0% | 1.0% | 2.0% | 10-20% |
| Most provinces | 1.0% | 1.0% | 2.0% | 10-20% |
4 ways to save on amilyar
- Pay early for 10-20% discount. Most LGUs offer a discount if you pay the full year by March 31 — sometimes as high as 20% in cities like QC and Makati. On a ₱20,000 annual bill, that’s ₱2,000-4,000 saved just by paying 9 months early.
- Quarterly installments are interest-free. If cash flow is tight, pay quarterly (Mar 31, Jun 30, Sep 30, Dec 31) at no extra cost. You only lose the early-payment discount; no penalty applies as long as each quarterly is paid on time.
- Senior citizen discount. Section 18 of RA 9994 grants 5-20% RPT exemption to senior citizens for their primary residence in many LGUs (e.g., Makati grants 100% for SC residences valued under ₱500K assessed). Check your treasurer’s office.
- Reassess if your tax declaration is outdated. If your tax dec lists an inflated FMV from years ago (or worse, a flood-damaged property still valued pre-disaster), file for reassessment with the City Assessor. A revised lower FMV cuts your bill permanently.
What happens if you’re late
The penalty is steep: 2% per month of unpaid tax, capped at 72% over 3 years (Section 255, LGC). After 3 years of delinquency, the LGU can auction your property at public sale to recover taxes. This is not theoretical — Philippine LGUs run tax delinquency auctions twice yearly, and the redemption period after sale is only one year.
If you missed the deadline by just 1 quarter, you owe 2% × 3 months = 6% penalty on the unpaid amount. Six months late = 12%. One year late = 24%. After 36 months, penalties cap at 72% — at which point the LGU’s collection officer starts proceedings to attach or auction the property.