Real Property Tax in the Philippines: Deadlines, How-Tos, Discounts

Owning a property is truly the fulfillment of a dream, especially if you think about your loved ones’ security and comfort. However, owning a home in the Philippines comes with privileges and responsibilities.

That's because homeowners are obliged to pay real property tax―an annual tax payment imposed by the local government. Whether you own land or just acquired a new home, it’s your responsibility to pay this particular tax.

What is Real Property Tax?

Real property tax, also known as real estate tax, is a tax imposed on property owners by the LGU where your property is located. Often locally referred to as amilyar, it’s due on the first day of January of each year.

Curious about the meaning of amilyar? Amilyar is a Filipino colloquial term coined from the Spanish word amillaramiento, which means assessment of a tax. Tax collection was introduced to the Philippines during the Spanish era when a datu ruled a barangay and collected tax in exchange for protection and security.^[1] At present, amilyar is collected by the LGUs to raise funds for public services.

How Much is Real Property Tax or Amilyar in the Philippines?

As stated in the Local Government Code of 1991, amilyar computation is based on the following rates:^[2]

• 1% of the assessed value of the property in the province
• 2% of the assessed value of the property within Metro Manila

In general, the assessment of real property tax follows this formula: Real Property Tax = Rate x Assessed Value.

For instance, if your property is in Metro Manila and the assessed value is ₱1,000,000, your real property tax will be: ₱1,000,000 x 2% = ₱20,000.

However, if your property of the same value is located in the province, your real property tax due will be ₱10,000.

When is the Deadline for Real Property Tax in the Philippines This 2023?

It should be paid on or before January 31 of each year. If you can’t pay the amilyar in full on January 31, you have the option to settle the amount due in four installments:

• On or before March 31
• 2nd quarter: On or before June 30
• 3rd quarter: On or before September 30
• 4th quarter: On or before December 31

What are the Requirements for Paying Amilyar?

Some of the real property tax or amilyar payment requirements you need to present include the following:

• Previous Official Receipt of Tax Payment
• Property Title
• Tax Declaration Number

How to Pay Real Property Tax in the Philippines

Paying real property tax can be done online and in person by visiting the City Treasurer’s Office or through your municipality’s partner merchants.

Before you proceed with your payment, know how much you need to pay. If you need assistance on how to check your amilyar, you may visit, call, or email your city or municipal treasurer's office to request the latest real property tax computation or statement of account.

👉 How to Pay Amilyar at the City Hall

While some cities offer online tax payment services, most local government units don’t have this facility yet. So where to pay real property tax if you can’t do it online?

You need to visit the LGU’s Treasurer’s Office or any designated payment center and follow these steps:

1. Prepare the required documents if you've already paid before. For first-time payments, you may need to bring a copy of your property title and tax declaration number.
2. Proceed to your LGU’s Assessor Office, Taxpayer’s Lounge, or any window designated to assess the taxes to be paid for your property.
3. After the assessment, you should now have the exact amount to be paid.
4. Proceed to the billing section and pay the amount due.
5. Wait for the receipt as your proof of payment.

👉 How to Pay Amilyar Online 

As mentioned, a lot of cities already have dedicated websites offering e-services for their residents. For instance, Quezon City’s QC e-Services lets its residents create an account to register and settle their payments for availing of city services, including amilyar online payments. 

Meanwhile, here's a guide to paying real property tax per city:

📍 How to Pay Real Property Tax in Quezon City 

To avail of Quezon City's online services at https://qceservices.quezoncity.gov.ph, note that you must be a current taxpayer with updated real property tax payments. Here's how:

1. After creating an account, click on RPT Payment.
2. Input your Tax Declaration Number. 
3. Fill in the required fields. 
4. You'll receive a reference number. Use this for your online payment or deposit. 
5. Email proof of payment and the reference number to rptpayment@quezoncitygov.ph. 

Alternatively, you may also pay at the City Treasurer’s Office at the Quezon City Hall or the following City Treasurer’s Office branches and satellite offices:

Quezon City CTO Branches (open Monday to Friday from 8 a.m. to 5 p.m.)

• Cubao - Socorro Brgy. Hall, 15th Avenue, Murphy
• Galas - Unang Hakbang Street, Brgy. San Isidro
• Talipapa - Talipapa Brgy Hall, Quirino Hi-way, Novaliches
• La Loma - Mayon Street, La Loma (near the police station)
• Novaliches District Center - Jordan Plains Subdivision, Novaliches

Quezon City CTO Satellite Offices (open Monday to Saturday from 9 a.m. to 6 p.m.)

• Ali Mall Cubao - 3/F Government Center, Cubao
• Fairview Terraces Mall - 2/F QC Business Centre, Quirino Hi-way corner Maligaya Drive, Brgy. Pasong Putik, Novaliches
• Fisher Mall - Roof Deck, Fisher Mall, Quezon Ave.
• Robinsons Mall Novaliches - 3/F Lingkod Pinoy Center, Brgy. Kaligayahan, Novaliches
• Robinsons Mall Galleria - QC Business Center, Basement 2 EDSA Node, Ortigas
• Robinsons Mall Magnolia - QC Business Center, Lower Ground Floor
• SM North - Government Service Express, LG/F SM Annex, Brgy. Sto. Cristo, Bago Bantay

These branches and satellite offices offer assessment and payment of real property taxes. Just bring your official receipt from the previous year and present it to the assessment clerk. After you get your current assessment, you can proceed to pay your amilyar.  

Delinquent Quezon City taxpayers will have to proceed to the Quezon City Hall’s Delinquent Taxpayer Section.

📍 How to Pay Real Property Tax in Makati

In Makati, Makatizens are advised to have their business tax and real property tax assessed through makationlinepayments.com.

1. On the website, choose real property tax and enter the tax declaration number.
2. Once the amount to be paid is generated, pay your taxes via online banking or GCash.
3. Send your payment to the city government of Makati with account number 003452-1008-85.^[3] You can also pay via check payable to the City Treasurer of Makati.

You can also go to the city hall or proceed to the Makatizen Hub on the third floor of SM Makati to pay your real property taxes (with the approved and updated billing assessment). It’s open from Monday to Friday, 10 a.m. to 5 p.m.

📍 How to Pay Real Property Tax in Pasig

If you’re a Pasigueño, you can pay real property tax through the Pasig City Online Services website at https://payments.pasigcity.gov.ph. Follow these steps:

1. Create an account and provide the required information on the sign-up form.
2. Register your property using the latest Official Receipt and the date when the registration was made.
3. Get your property assessed to determine the amount to be paid.
4. Proceed with your payment.

Alternatively, you can go to Pasig City Hall, Manggahan Annex, Ugong Annex, or San Antonio Annex, depending on your property's location, to make your real property tax payments. These offices are open on weekdays from 8 a.m. to 5 p.m.

📍 How to Pay Real Property Tax in Taguig 

1. Head to the SM Aura satellite office or at the Convention Center in the new City Hall along Cayetano Blvd. Operating hours are from 8 a.m. to 5 p.m., Monday to Friday.
2. If you don't have a copy of your latest tax declaration or real property tax receipt, you can request a copy at the City Assessor’s window.
3. Present your tax declaration or real property tax receipt to the cashier for payment.

You can pay in cash, via credit or debit card, GCash, or Maya. You may also pay via a manager or cashier’s check payable to Taguig City Treasurer.  

📍 How to Pay Real Property Tax in Manila 

Use the handy Go Manila app to pay your amilyar online. Here's how:

1. After completing your sign-up, click on E-Government and then Real Property Tax (RPTAX).
2. Fill in the required fields. 
3. Review your submitted information. Click Pay Now. 
4. Select your desired terms and payment options.
5. Wait for the SMS confirmation. 

If you'd prefer to pay in person, head to the City Treasurer's Office at the City Hall. Operating hours are from 8 a.m. to 5 p.m., Monday to Friday.

📍 How to Pay Real Property Tax in Parañaque 

Parañaque residents can pay real property tax via https://citytreasury.paranaquecity.ph. Here's how:

1. Click Payment. 
2. Select Real Property as the transaction type.
3. Fill out the billing number and click Submit. 
4. Follow the prompts to proceed with payment. 

Offline, you can also head to the City Treasury Office at the Parañaque City Hall from 8:00 a.m. to 7:00 p.m., Monday to Friday; or 9:00 a.m. to 3:00 p.m. on Saturday. You can also proceed to the City Government Service Center at Ayala Malls Manila Bay from 10:00 a.m. to 6:00 p.m., Monday to Saturday.

Related reading: How to Pay Taxes in the Philippines with BIR Online Payment Channels

💸 Discounts on Real Property Tax in the Philippines This 2023

Most LGUs reward those who pay their taxes early. Taxpayers are encouraged to pay early or make advanced payments to avoid inconveniences such as long queues and congestion. Pay early, beat the rush, and get big tax discounts.  

You can enjoy up to 20% discount when you pay in advance or on time. But note that only property owners without delinquencies can enjoy discounts.

• Quezon City 
  • 20% discount for full payments until December 31, 2023
  • 10% discount for full payments from January 1 until March 31, 2024^[4]
• Makati 
  • 10% discount for advance payments until January 20, 2024^[5]
• Pasig
  • 15% discount for full payments until January 1, 2024
  • 10% discount for full payments until January 31, 2024
  • 5% discount for quarterly payments made on or before March 31, 2024; June 30, 2024; September 30, 2024; and December 31, 2024^[6]
• Taguig
  •  20% discount for payments on or before December 29, 2023^[7]
• Manila 
  • 15% discount for full payments until December 29, 2023
  • 10% discount for full payments from January 1 to 31, 2024^[8]
• Parañaque
  • 20% discount for full payments until December 15, 2023;
  • 16% discount for full payments from December 16 to 31, 2023
  • 10% discount for payments from January 1 to March 31, 2024^[9]

How to Get a Tax Declaration of Real Property

Depending on the LGU, you might need the following documents when getting a tax declaration of real property:

• Certificate Authorizing Registration
• BIR Tax Clearance Certificate
• Transfer Fee Receipt
• Updated Real Property Tax payment
• Sworn Statement of True and Fair Market Value of the Property

You may also be asked to pay the following:

• Filing fee
• Annotation fee
• Registration fee

Follow these steps to get a real property tax declaration:

1. Submit your required documents. These will be assessed and ownership of the property will be verified. The Municipal Clerk will provide a date for you to return and continue the process.
2. The application for a Tax Declaration will be processed upon successful assessment and verification. The processing will involve a system validation and inspection of the property. You may also be asked to pay the required fees.
3. Once the Appraiser Inspection Report is accomplished, the documents will be signed for approval.
4. All information will be encoded and stored in the LGU’s system.
5. The tax declaration will then be printed and issued to you.

Real Property Tax in the Philippines: FAQs 

1. What is considered real property?

Real property in the Philippines doesn’t refer to houses and buildings alone. According to the Civil Code of the Philippines, real property also refers to:

• Trees or plants that are attached to a piece of land
• Lands, roads, buildings, and other structures inherent to the piece of land
• Animal houses or fish ponds and the animals that live in them
• Paintings, decorations, and other elements placed in a building permanently

2. What is the difference between real property tax, tax declaration, and Transfer Certificate of Title?

Real property tax is the tax due to be paid by a property owner.

Tax declaration, on the other hand, is the property record that shows the property's assessed value as the basis for real property tax computation. Upon acquiring the Tax Declaration, you’ll be given a tax declaration number once the registration of the property is approved.

Meanwhile, the Transfer Certificate of Title is absolute proof of property ownership.

Thus, based on the definitions above, a real property tax receipt or a tax declaration isn’t absolute legal evidence that you own the property.  It’s issued to the property owner for any of the following purposes:

• Requirement for a loan or mortgage
• Requirement for transactions with government agencies like the BIR or Pag-IBIG
• For personal file
• For re-assessment of land or improvement of the property

3. What happens if I fail to pay my amilyar on time?

Delays in your amilyar payment come with a hefty fine, which is 2% of the unpaid amount per month. The maximum penalty is 72% if you fail to pay your amilyar for 36 months (three years). The LGU may also file administrative or judicial action to auction off your property.^[10]

Read more: What Happens If I Don’t Pay My Taxes? Tax Evasion Penalties Every Taxpayer Must Know

4. Is there amnesty for real property tax in the Philippines?

Yes, LGUs offer a tax relief scheme for a limited period to allow one-time or installment payments on deficient or delinquent real property taxes. Any penalties, surcharges, or accumulated interests are typically waived.

5. What are the exemptions from real property tax?

Some properties are exempted from paying real property tax, provided they fall into these categories stated in Section 234 of the Local Government Code:

• Government-owned real property
• Educational, charitable, and religious institutions
• Equipment and machinery for power generation or water distribution
• Machinery for environmental protection and pollution control
• Duly registered cooperative-owned real property

Related reading: Inheriting Property? Learn About Estate Tax in the Philippines First

Final Thoughts

Owning property comes with costs. Your desire to provide the best possible home for your family also comes with responsibilities—one of which is real property tax in the Philippines.

Pay it in full and on time to save on penalties and fines. You’ll also ensure that the property you worked so hard for will remain yours.

Sources:

• ^[1] Philippine Taxation and the History of Bureau of Internal Revenue (CHED, 2022)
• ^[2], ^[10] Ownership of Land Can be Taxing! A Guide to Real Property Tax in the Philippines (Nicolas & De Vega Law Offices)
• ^[3] Makatizens can pay taxes through online banking, GCash (Lungsod ng Makati)
• ^[4] REAL PROPERTY TAX DISCOUNTS ON EARLY FULL PAYMENTS (Lungsod ng Quezon) 
• ^[5] My Makati on Facebook
• ^[6] Pasig City is NOW Accepting Advance Payments of Real Property Tax for 2024 (Lungsod ng Pasig)
• ^[7] I Love Taguig on Facebook
• ^[8] PUBLIC ADVISORY: The public is advised of the schedule of discounts for Real Property Tax for tax year 2024 (Lungsod ng Maynila)
• ^[9] SCHEDULE OF REAL PROPERTY TAX (AMILYAR) PAYMENT FOR CALENDAR YEAR 2024 (City of Parañaque)