How amilyar is built
Four things decide your yearly amilyar. Here is each one, and how it adds up.
The value of the land and building on your tax declaration. Everything else is built on this figure.
from your tax decA fraction of the market value set by how the property is used. Residential is the lowest at 20 percent.
20% to 50%The tax on the assessed value. Up to 1 percent in a province, up to 2 percent in a city or Metro Manila.
1% or 2%An added 1 percent of the assessed value for local public schools, charged on top of the basic tax.
1%Paying amilyar on time
one less worryAmilyar is the yearly real property tax your city or municipality charges on land, buildings, and other improvements. Four things set the amount. The fair market value on your tax declaration is the starting point. The assessment level turns that into the assessed value, and it depends on use: 20 percent for residential, 40 percent for agricultural, 50 percent for commercial or industrial. The basic rate and the Special Education Fund then apply to that assessed value.
Take a residential property in a city with a fair market value of ₱2,000,000. The residential assessment level of 20 percent gives an assessed value of ₱400,000. A city basic rate of 2 percent on that is ₱8,000, and the 1 percent Special Education Fund adds ₱4,000, for ₱12,000 in all. In a province the basic ceiling is 1 percent, so the same property would owe ₱4,000 basic plus ₱4,000 SEF, ₱8,000 in total.
You can settle the full year on or before the end of January, or in four quarterly installments due at the end of March, June, September, and December. Many local governments give a discount, often up to 20 percent, for paying the whole year in advance, and paying late adds 2 percent interest per month up to 72 percent over three years. If you are also selling, the capital gains tax is a separate cost, and the inflation calculator shows how these peso figures have shifted over the years.
Questions people ask
answered in plain wordsAmilyar is the everyday Filipino word for real property tax, the yearly tax a local government charges on land, buildings, and other improvements. The word comes from the Spanish amillaramiento, the old tax roll. Under the Local Government Code, it is what you pay each year to keep your property in good standing with your city or municipality.
Start with the fair market value on your tax declaration. Multiply it by the assessment level for the property's use, which gives the assessed value: 20 percent for residential, 40 percent for agricultural, and 50 percent for commercial or industrial. The tax is the assessed value times the basic rate, plus a 1 percent Special Education Fund on the same assessed value.
The Local Government Code sets a ceiling of 1 percent of the assessed value in provinces, and 2 percent in cities and municipalities within Metro Manila. Each LGU sets its own rate up to that limit by ordinance, so the actual figure can be lower. The calculator uses the ceiling by default and lets you enter your LGU's rate if it differs.
The Special Education Fund, or SEF, is an added 1 percent of the assessed value that goes to local public schools. It is charged on top of the basic tax, so a residential property in a city typically pays 2 percent basic plus 1 percent SEF, both on the assessed value. It is a standard part of the amilyar, not an optional extra.
You can pay the full year at once, on or before the end of January, or in four quarterly installments due at the end of March, June, September, and December. Many LGUs give a discount, often up to 20 percent, for paying the whole year in advance. Paying late adds a 2 percent interest charge per month, up to 72 percent over three years.
No. Every calculation runs privately on your device. Nothing you type is stored, tracked, or sent to a server.
Where these numbers come from
straight from the sourceThe rates and rules on this page follow the official issuances below. When an agency updates a schedule, this is where to confirm the current figure against your own situation.