SURVEY OF METRO MANILA RPT RATES

AV = FMV x Assessment Level

Metro Manila Real Property Tax Rates

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)

5% Discount if paid within the 1st month of

the quarter (Quarterly)

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)

10% if paid until the end of March

(Ordinance No. 009 Series of 2019) – Romeo

Canlas, City Assessor

Taxpayers (without delinquency) who pays in

full on or before March 31 are entitled to
40% discount
Quarterly payments before deadlines are
entitled to 10% discount

MUNTINLUPA
Residential and Agricultural
Commercial and Industrial
Ad Valorem Tax on Idle Lands
Discount
2.5% (1.5% Basic + 1% SEF)
3% (2% Basic + 1% SEF)
0.5%
10% if paid until the end of March (Annually)

10% if paid until September (Semi-Annually)

10% if paid before the end of the quarter

(Quarterly)
Lolith from City Assessor’s Office, Boy Espiritu
from the Land Tax Department, and Marie
from Treasury Department

10% discount on payment in full on or before

March 31. Quarterly payments entitled to
10% discount if paid before deadline.

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)

6% if paid before the quarter ends (only for

the 1st quarter) (Quarterly)
Dorlly from Treasury Department
PARAÑAQUE
Residential and Agricultural 1%
Commercial and Industrial 2%
Special Education Fund 1.5%
Ad valorem tax on idle lands 1%

10% discount on payments made before

quarterly deadline.

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)

10% if paid before the end of the Quarter

(Quarterly)
Elvi and Nerisa from the City Assessor’s Office
QUEZON CITY
 Residential 2.5% (1.5% Basic + 1% SEF)
Commercial/Industrial 3% (2% Basic + 1% SEF)
Machinery 3% (2% Basic + 1% SEF)
Discount 20% if paid before the ending of the 1st
Quarter of the Year

10% if paid after the 1st Quarter of the Year

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)

10% if paid before the end of the quarter

(Quarterly)
Take note that as per the City Assessor’s
Office of San Juan, only the Assessment Fee is
being increased with accordance to City
Ordinance No. 46 Series of 2017, and not the
Tax Rate itself.
Sherry from the City Assessor’s Office

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)