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

Rouselle Isla

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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 philippines - 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]

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:

What are the Requirements for Paying Amilyar?

real property tax philippines - requirements for paying amilyar

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

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

real property tax philippines - how to pay amilyar at 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.)

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

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.

💸 Discounts on Real Property Tax in the Philippines This 2023

real property tax philippines - discounts on real property tax

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.