Real Property Tax (Amilyar) Calculator Philippines

How is Real Property Tax calculated in the Philippines?

Real Property Tax (RPT), locally known as amilyar, is an annual tax imposed by local government units on property owners. It is calculated as:
Assessed Value = Fair Market Value × Assessment Level
Basic RPT = Assessed Value × Tax Rate (2% for cities, 1% for municipalities)

Assessment levels vary by property classification: Residential 20%, Commercial 50%,Agricultural 40%, Industrial 50%. In addition to Basic RPT, a Special Education Fund (SEF) levy of 1% of assessed value is charged nationwide.

Payment deadlines: RPT can be paid annually (with early payment discount in January), or in four quarterly instalments due March 31, June 30, September 30, and December 31. Late payments incur a 2% monthly surcharge on the unpaid amount.