SURVEY OF METRO MANILA RPT RATES

AV = FMV x Assessment Level

Metro Manila Real Property Tax Rates

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)