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WHO PAYS FOR RPT? 
The owner or administrator of the 
property, which should be paid at the 
city or municipal treasurer’s office
WHEN TO PAY? If the taxpayer 
chooses to pay for 
one whole year, the 
payment is due on 
or before January 
31. 
If paid in advance, 
a discount not 
exceeding 20% of 
the annual tax due 
may be granted.
IF IN INSTALLMENTS… 
The four quarterly installments shall be due on or 
before the last day of each quarter: 
March 
31 
June 
30 
September 
30 
December 
31
MAXIMUM ASSESSMENT LEVEL RATES 
MINERAL 
50% 
INDUSTRIAL 
50% 
TIMBERLAND 
20% 
RESIDENTIAL 
20% 
AGRICULTURAL 
40% 
COMMERCIAL 
50% 
LAND
MAXIMUM ASSESSMENT LEVEL RATES 
Building and Other Structures 
RESIDENTIAL 
<P175K 
0% 
P175K–300K 
10% 
P300K–500K 
20% 
P500K–750K 
25% 
P750K–1M 
30% 
P1M–2M 
35% 
P2M–5M 
40% 
P5M–10M 
50% 
>P10M 
60%
MAXIMUM ASSESSMENT LEVEL RATES 
Building and Other Structures 
AGRICULTURAL 
<P300K 
25% 
P300K–500K 
30% 
P500K–750K 
35% 
P750K–1M 
40% 
P1M–2M 
45% 
>P2M 
50%
Building and Other Structures 
COMMERCIAL/INDUSTRIAL 
<P300K 
30% 
P300K–500K 
35% 
P500K–750K 
40% 
P750K–1M 
50% 
P1M–2M 
50% 
P2M–5M 
70% 
P5M–10M 
75% 
>P10M 
80%
MAXIMUM ASSESSMENT LEVEL RATES 
Building and Other Structures 
TIMBERLAND 
<P300K 
45% 
P300K–500K 
50% 
P500K–750K 
55% 
P750K–1M 
60% 
P1M–2M 
65% 
>P2M 
70%
Building and Other Structures 
MACHINERIES 
AGRICULTURAL 
40% 
RESIDENTIAL 
50% 
COMMERCIAL 
80% 
INDUSTRIA 
L 
80% 
MAXIMUM ASSESSMENT LEVEL RATES
SAMPLE COMPUTATION 
A residential house within Metro Manila, with the following 
fair market value per Assessor’s office: 
Assessed Land 
P350,000 
Assessment Level – 20% 
Improvement 
P350,000 
Assessment Level – 20% 
Assessed Value of 
Land P350,000 x 20% 
P70,000 
Assessed Value of 
Improvement 
P350,000 x 20% 
P70,000 
Basic RPT for Land and 
Improvement 
(P70,000 + P70,000) 
X 
2% = 
P2,800

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Real property tax slideshow

  • 1. WHO PAYS FOR RPT? The owner or administrator of the property, which should be paid at the city or municipal treasurer’s office
  • 2. WHEN TO PAY? If the taxpayer chooses to pay for one whole year, the payment is due on or before January 31. If paid in advance, a discount not exceeding 20% of the annual tax due may be granted.
  • 3. IF IN INSTALLMENTS… The four quarterly installments shall be due on or before the last day of each quarter: March 31 June 30 September 30 December 31
  • 4. MAXIMUM ASSESSMENT LEVEL RATES MINERAL 50% INDUSTRIAL 50% TIMBERLAND 20% RESIDENTIAL 20% AGRICULTURAL 40% COMMERCIAL 50% LAND
  • 5. MAXIMUM ASSESSMENT LEVEL RATES Building and Other Structures RESIDENTIAL <P175K 0% P175K–300K 10% P300K–500K 20% P500K–750K 25% P750K–1M 30% P1M–2M 35% P2M–5M 40% P5M–10M 50% >P10M 60%
  • 6. MAXIMUM ASSESSMENT LEVEL RATES Building and Other Structures AGRICULTURAL <P300K 25% P300K–500K 30% P500K–750K 35% P750K–1M 40% P1M–2M 45% >P2M 50%
  • 7. Building and Other Structures COMMERCIAL/INDUSTRIAL <P300K 30% P300K–500K 35% P500K–750K 40% P750K–1M 50% P1M–2M 50% P2M–5M 70% P5M–10M 75% >P10M 80%
  • 8. MAXIMUM ASSESSMENT LEVEL RATES Building and Other Structures TIMBERLAND <P300K 45% P300K–500K 50% P500K–750K 55% P750K–1M 60% P1M–2M 65% >P2M 70%
  • 9. Building and Other Structures MACHINERIES AGRICULTURAL 40% RESIDENTIAL 50% COMMERCIAL 80% INDUSTRIA L 80% MAXIMUM ASSESSMENT LEVEL RATES
  • 10. SAMPLE COMPUTATION A residential house within Metro Manila, with the following fair market value per Assessor’s office: Assessed Land P350,000 Assessment Level – 20% Improvement P350,000 Assessment Level – 20% Assessed Value of Land P350,000 x 20% P70,000 Assessed Value of Improvement P350,000 x 20% P70,000 Basic RPT for Land and Improvement (P70,000 + P70,000) X 2% = P2,800