Free tool

Real Property Tax Calculator

Work out the yearly real property tax (amilyar) on a piece of land or a building, then see where every peso goes: the province, the municipality, the barangay and the school boards. Based on the Local Government Code of 1991 (RA 7160), with the rules of the Quezon Provincial Revenue Code built in.

1. Where is the property?

In a municipality of Quezon Province In a municipality of another province In a city

2. Assessed value

I know the assessed value Compute it from the market value

Assessed value (₱)Shown on the tax declaration.

3. Tax rates

Basic RPT rate (%)Up to 1% in a province, up to 2% in a city.

SEF rate (%)Special Education Fund, 1%.

4. When is it paid?

Tax year

Date of payment

Quezon Province discount (Sec. 44), worked out from the date: 10% if paid on or before the installment deadlines of Sec. 43, 15% if the whole year is paid on or before September 30 of the year before, and 20% if paid two or more years in advance. No discount while any quarter is late.

The year's tax is split into four equal quarters, due March 31, June 30, September 30 and December 31. A quarter paid after its due date earns interest of 2% for each month or part of a month, up to 36 months.

Assessed value —

—

Amount to pay

—

	Basic RPT	SEF	Total
Tax for the year
Discount or interest
To pay

Quarter by quarter

Quarter	Status	Tax	+/−	To pay

Who gets what

Share	Rate	Amount
Total

How the tax is shared

The basic real property tax, including any interest, is divided by law. In a municipality, the province gets 35%, the municipality 40% and the barangay where the property is 25%. In a city, the city gets 70% and the barangays 30%: half of that goes to the barangay where the property is, and the other half is shared equally by all the barangays of the city (Sec. 271).

The Special Education Fund tax goes to the local school boards. In a province, it is split equally between the provincial and municipal school boards; in a city, the city school board keeps all of it (Sec. 272).

Good to know

Assessed value. Tax is charged on the assessed value, not the market value. Assessed value is the market value times the assessment level set by ordinance for the property's class and use (Sec. 218). For buildings in Quezon Province, the level depends on the market value bracket.
Installments. The tax may be paid in four equal quarterly installments, due on or before March 31, June 30, September 30 and December 31 (Sec. 250).
Discount. A province or city may give a discount of up to 20% for paying in advance or on time; the rates are in the local ordinance (Sec. 251).
Interest. Unpaid tax earns interest of 2% a month, up to 36 months, until it is paid in full (Sec. 255). In Quezon Province, a part of a month counts as a full month.
Older unpaid taxes first. Payments are applied first to unpaid taxes, interest and penalties of earlier years, and only then to the current year (Sec. 250). This calculator works out one tax year at a time.
Not included. The idle land tax (3% in Quezon Province), special levies, and the lower SEF rate for renewable energy property (0.5% in Quezon Province, under RA 9513) are not covered here.
New property values. Under the Real Property Valuation and Assessment Reform Act (RA 12001, 2024), the increase in real property tax in the first year of a new schedule of market values is capped at 6%.
Metro Manila. Municipalities in Metro Manila follow a different sharing rule, so this calculator does not cover them.

Sources: Local Government Code of 1991 (RA 7160), Secs. 218, 233, 235, 250, 251, 255, 271 and 272; RA 12001, Sec. 29; Province of Quezon, Provincial Ordinance No. 2022-010 (Revised Revenue Code of 2022), Secs. 25, 39, 40, 41, 43, 44, 45, 47 and 52. Last checked November 2026.

This calculator is a study aid, not an official assessment. Your actual tax depends on your local ordinances and the tax declaration; your municipal, city or provincial treasurer's office has the final figures. Figures are worked out in your browser and nothing you type is sent or saved.