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Survey of Manila Rates
Survey of Manila Rates
MANILA
Residential 1.62%
Commercial/Industrial 2%
Special Education Fund 1%
Ad valorem tax on idle lands 5%
Discount Full payment before January 31 entitles
taxpayer to 20% discount
Ordinance No. 8567 Gradual reduction of RPT by 20% from
January 2020, 10% in 2021 and 2022. Total of
40% reduction of RPT in three (3) years.
CALOOCAN
Residential 1.5%
Commercial/Industrial 2%
Special Education Fund 1%
Ad valorem tax on idle land 2%
LAS PIÑAS
Residential 2% (1% Basic + 1& SEF)
Commercial/Industrial 2.5% (1.5% Basic + 1% SEF)
Discount 20% if paid any day until November
MAKATI
Residential 2.5%
Residential-Commercial 2.75%
Commercial 3%
Discount 10% if paid on or before January
City Ordinance No. A10-2019 Reminds everyone to pay RPT until December
31 to get a 20% discount
Discount Discounts on Penalties are given but is put on
hold for a new ordinance is being created.
MANDALUYONG
Residential 2.5% (1.5% Basic + 1% SEF)
Commercial 3% (2% Basic + 1% SEF)
Discount 10% Discount if paid within the 1st month of
the year (Annually)
MARIKINA
Residential 2.5% (1.5% Basic + 1% SEF)
Commercial 2.5% (1.5% Basic + 1% SEF)
Industrial 2.5% (1.5% Basic + 1% SEF)
Ad Valorem Tax on Idle Lands 2.5%
Discount 20% if paid on December (for the next year)
MUNTINLUPA
Residential and Agricultural 2.5% (1.5% Basic + 1% SEF)
Commercial and Industrial 3% (2% Basic + 1% SEF)
Ad Valorem Tax on Idle Lands 0.5%
Discount 10% if paid until the end of March (Annually)
10% if paid until September (Semi-Annually)
NAVOTAS
Residential 2% (1% Basic + 1% SEF)
Commercial 2% (1% Basic + 1%SEF)
Industrial 2% (1% Basic + 1%SEF)
Agricultural 2.5% (1.5% Basic + 1% SEF)
Special Class 2%
Discount 6% if paid before March 31 (Annually)
PARAÑAQUE
Residential and Agricultural 1%
Commercial and Industrial 2%
Special Education Fund 1.5%
Ad valorem tax on idle lands 1%
PASAY
Residential 2.5% (1.5% Basic + 1% SEF)
Commercial 3% (2% Basic + 1% SEF)
Discount 10% discount on prompt payment or before
the deadline. Advance payment, made
before October 31 of current year subject to
15% discount.
Jenelyn from City Assessor’s Office
PASIG
Residential 1.5%
Commercial/Industrial 2%
Special Education Fund 1%
Ad valorem tax on idle lands 3%
15% discount on full payment before January
31.
5% discount for quarterly payments made
before deadline.
PATEROS
Residential 2.25% (1.25% Basic + 1% SEF)
Land & Structures 2.25% (1.25% Basic + 1% SEF)
Commercial & Industrial 2.75% (1..75% Basic + 1% SEF)
Discount 15% if paid during December (Annually)
10% if paid from January to March (Annually)
SAN JUAN
Residential 2.5% (1.5% Basic + 1% SEF)
Commercial/Industrial 3% (2% Basic + 1% SEF)
Discount 15% if advanced payment until December
(Annually)
10% if paid from January – March (Annually)
TAGUIG
Residential 2.5%
Commercial/Industrial 2.5%
Agricultural 2%
Machinery 2.5%
VALENZUELA
Residential 2% (1% Basic + 1% SEF)
Commercial and Industrial 2.5% (1.5% Basic + 1% SEF)
Ad Valorem Tax on Idle Land (Wala raw Ad 2%
Valorem ang Valenzuela as per the Assessor’s
Office)