This study aimed to determine the Iloko language competence of Grade 1 learners in Bauang District, La Union, Philippines in mother tongue-based mathematics. The study found that most respondents were Ilokano from low socio-economic backgrounds. Respondents showed high competence in conceptual and analytical skills but moderate competence in computational and problem-solving skills. The study developed a validated skills book to address weaknesses and enhance mathematics competence through the mother tongue.