Carlo flies home from Dubai every December. This year, he visits the municipal hall in Taytay, Rizal to manage his late father’s 200-square-meter lot. The clerk checks the record: the last amilyar payment was in 2021.
The yearly tax on that lot is around ₱4,000. With five missed years and 2% monthly interest, the total bill is about ₱31,500, including around ₱11,500 in interest. If Carlo had returned before July 2026, the RPVARA amnesty would have eliminated the interest on the older debts, but that opportunity is now gone.
Amilyar is a yearly property cost for every Filipino owner, but many don’t know how it’s calculated. This guide explains how your bill is figured out, when it’s due, ways to pay less legally, and what to do if you fall behind.
- The formula: market value × assessment level = assessed value; assessed value × tax rate = your annual amilyar.
- The rate: up to 2% in cities and Metro Manila, up to 1% in provinces, plus a 1% education levy.
- The due dates: March 31, June 30, September 30 and December 31, or the full year early for a discount.
- The discounts: 2026 rates ran from 10% to 25% depending on the LGU and how early you paid.
- The penalty: 2% interest per month on unpaid tax, up to 72% per year’s tax. The RPVARA amnesty ended in July 2026.
What Amilyar Is, and What It Isn’t
Amilyar is the common name for the real property tax (RPT), which is an annual tax imposed by local governments on land, buildings, machinery, and other improvements. The Local Government Code (RA 7160) establishes the rules and limits, and each city, municipality, and province provides specific details through ordinances. In municipalities outside Metro Manila, the province collects the tax and distributes the revenue to the town and barangay.
The tax is placed on the property, not the owner. It starts on January 1 and becomes a lien that takes priority over other debts, like a bank mortgage. This means unpaid property taxes stay attached to the property, even if it is sold.
Each taxable property has a tax declaration at the Assessor’s Office, which usually includes separate declarations for the land and the house, along with individual bills. A tax declaration shows the assessed value and the person responsible for payment, but it does not serve as proof of ownership; refer to our guide on tax declarations vs. titles.
How Real Property Tax Is Computed
All amilyar bills in the country go through the same three steps. LGUs vary in their inputs, but the method remains the same.
Set by the assessor, not by your selling price. It’s printed on your tax declaration.
The assessment level is a percentage that depends on how the property is classified and used.
Up to 2% + 1% in cities and Metro Manila towns; up to 1% + 1% in provinces.
The tax rates: basic RPT plus the Special Education Fund
The basic tax is 2% of assessed value in cities and Metro Manila, and 1% in provinces. Each local government unit adds 1% for the Special Education Fund (SEF) for public schools. Thus, the maximum tax is 3% in cities and 2% in provincial towns, as shown on your receipt.
Assessment levels: the step that does the most work
The assessment level refers to the portion of market value that is taxed. The Code establishes maximum limits, and each LGU sets levels at or below those limits. Residential land is taxed on up to 20% of its value, while houses are taxed more on higher valued properties.
| Land, by classification | Max level |
|---|---|
| Residential | 20% |
| Agricultural | 40% |
| Commercial | 50% |
| Industrial | 50% |
| Mineral | 50% |
| Timberland | 20% |
| Residential building, market value | Max level |
|---|---|
| Up to ₱175,000 | 0% |
| ₱175,000 to ₱300,000 | 10% |
| ₱300,000 to ₱500,000 | 20% |
| ₱500,000 to ₱750,000 | 25% |
| ₱750,000 to ₱1,000,000 | 30% |
| ₱1M to ₱2M | 35% |
| ₱2M to ₱5M | 40% |
| ₱5M to ₱10M | 50% |
| Over ₱10M | 60% |
Other levies that can appear on your bill
- Idle land tax: up to 5% of assessed value on idle land, where the LGU has adopted it.
- Socialized housing tax: 0.5% of assessed value on urban land assessed above ₱50,000, where the LGU levies it under the Urban Development and Housing Act. Quezon City does.
- Special levy: a limited charge on land that benefits from a specific public works project, such as a new road.
Three worked examples
The figures below are examples. To create your own, take the market value and assessment level from your tax declaration, and the rate from your last receipt. Observe how much lower the assessor’s market value is compared to the selling price. RPVARA aims to close that gap.
| A. House and lot, Metro Manila city | B. One-bedroom condo, Pasig | C. 200 sqm lot, Taytay, Rizal | |
|---|---|---|---|
| Market value (tax declaration) | Land ₱1,800,000 (120 sqm) House ₱1,500,000 | Unit ₱1,600,000 | Land ₱1,000,000 |
| Assessment level | Land 15%, house 20% | 20% | 20% |
| Assessed value | ₱270,000 + ₱300,000 = ₱570,000 | ₱320,000 | ₱200,000 |
| Basic rate + SEF | 2% + 1% = 3% | 2% + 1% = 3% | 1% + 1% = 2% |
| Basic tax / SEF | ₱11,400 / ₱5,700 | ₱6,400 / ₱3,200 | ₱2,000 / ₱2,000 |
| Annual amilyar | ₱17,100 | ₱9,600 | ₱4,000 |
| With the best 2026 early-payment discount | ₱13,680 (20% advance, Quezon City) | ₱8,160 (15% advance, Pasig) | ₱3,200 (20% advance, Taytay) |
What RPVARA Changes in Your Bill
The Real Property Valuation and Assessment Reform Act (RA 12001) does not alter the formula but requires assessors to use a new Schedule of Market Values instead of outdated market values, updating it every three years. In the initial year of the new schedule, the increase in real property tax (RPT) is limited to 6%, and local government units (LGUs) can reduce assessment levels to ease the transition. The Department of Finance anticipates full implementation by 2028.
Expect your market value on your tax declaration to increase. When a new declaration comes, repeat the three steps.
How the new market values work, how the 6% cap protects you, and how to appeal a valuation you think is too high.
When to Pay: The Amilyar Calendar
Many owners think amilyar is due on January 31, but under the Local Government Code, it isn’t. You can pay without interest in four equal installments: March 31, June 30, September 30, and December 31. January is important because many LGUs end their discounts for full annual payments at this time, and the treasurer must post the payment notice by January 31.
Interest begins the day after a missed due date. If a deadline falls on a weekend, LGUs often shift it to the next working day, as they did with the amnesty deadline in July 2026. It’s best to pay a few days early.
- January 1The year’s tax accrues and becomes a lien.
- January 20 to 31Full-year discount cutoffs in many LGUs (2026: Makati, January 20; Pasig, January 31).
- March 31First installment due. Quezon City’s 10% and Pasig’s 5% full-payment windows close.
- June 30Second installment due.
- September 30Third installment due.
- December 31Fourth installment due, and the cutoff for the biggest discount: paying next year in advance.
Discounts Most Owners Leave on the Table
The Local Government Code allows LGUs to offer discounts of up to 20% for early payments, though specifics differ. Most require that there are no unpaid balances from previous years to qualify for the discount, so paying off old debts first is usually the best option. Makati adds an extra discount by applying a three-year relief ordinance on top of the 20%.
| LGU | Pay next year in advance | Pay the full year early | Pay quarterly on time |
|---|---|---|---|
| Quezon City | 20% if paid in full by December 31 of the prior year | 10% if paid in full January 1 to March 31 | No discount |
| Makati | Not stated in the 2026 announcement | 10% early bird by January 20, plus a 15% relief under Ordinance 2025-A-040 (2025 to 2027): up to 25% | 5% if paid by the 20th of each quarter’s first month; not eligible for the 15% relief |
| Pasig | 15% if paid in full by December 31 of the prior year | 10% in January; 5% in February or March | No discount listed |
| Taytay, Rizal | 20% if paid in full before December 31 of the prior year | Not stated in the 2026 advisory | Not stated |
Here’s the value of the habit over five years, based on the ₱9,600 Pasig condo from Example B.
The gap between the best and worst habit is ₱18,720 on one modest condo. It assumes the bill stays flat; a new Schedule of Market Values under RPVARA would raise all four totals.
Penalties and the Real Cost of Paying Late
2% a month, capped at 36 months
Unpaid amilyar earns 2% interest each month for a maximum of 36 months, capped at 72% of the yearly tax. This cap only affects the yearly bill, not the overall debt: every skipped year creates a new tax with its own interest. This is how Carlo’s ₱4,000 lot turned into a ₱31,500 bill.
Interest stops at 72% of that year’s tax (gold bars). Each later year you don’t pay adds another ₱10,000 with its own clock, so five unpaid years at this rate come to about ₱78,800.
The amnesty is over. Here’s where that leaves you
RPVARA allowed owners two years to pay old debts without extra charges. This opportunity ended in early July 2026, and a 2% monthly interest resumed. As of mid-October 2026, there is no law extending this period, although an extension has been suggested (see the policy box below). Delaying payment means incurring an additional 2% interest each month on unpaid amounts. Some local governments may offer their own payment plans, so check with your treasurer first.
From notice to auction: how delinquency escalates
LGUs usually take their time, but the process is genuine, and it could result in someone else owning your property.
2% per month from the day after a missed installment. Discounts are lost.
The treasurer posts the delinquent list at the city or municipal hall and barangay halls, and publishes it.
A warrant is issued against the property and annotated with the Registry of Deeds, flagging the title.
Advertised for at least 30 days. Paying the tax, interest and costs before the sale stops it.
Redeem within a year of the sale by paying the tax, interest, costs and up to 2% per month on the purchase price.
If unredeemed, the buyer, or the LGU if no one bid, can take title.
The LGU has five years to collect dues, or ten in cases of fraud. This isn’t a loophole: if there’s a levy or collection case, the time limit pauses, and the owed amounts remain recorded until a sale or transfer occurs to clear the tax. Also, not paying can result in interest, a levy, and an auction, but not jail.
How and Where to Pay Amilyar
At the counter, present your last receipt or tax declaration number, a valid ID, and an authorization letter or SPA if paying for someone else. If you lost your receipts, request a statement of account. Online payments may take a few days to process before the receipt is given.
| LGU | Over the counter | Online |
|---|---|---|
| Quezon City | City Hall, City Treasurer’s branches and satellite offices | QC eServices: GCash, Maya, credit card, Landbank, UnionBank |
| Pasig | Temporary City Hall (Bridgetowne), Revolving Tower, Ayala Malls The 30th annex, Robinsons Metro East annex, Pasig Mega Market | payments.pasigcity.gov.ph; allow 3 to 5 working days before the receipt is released |
| Makati | City Hall frontline offices, including weekend hours announced in January 2026 | Check the City of Makati’s official website or app for current online options |
| Taytay, Rizal | Municipal Hall: Assessor’s Office for validation, then the Treasury Office | Taytay Online Payment Portal |
Paying from abroad
OFWs can use their LGU’s online portal if available, or have a relative pay at the counter with an authorization letter or apostilled SPA, as required by the treasurer. In either case, ensure to get the official receipt, not just a payment slip.
Documents worth keeping
Keep a file of each year’s official receipts, current tax declarations, and your latest tax clearance (some LGUs refer to it as a certificate of no delinquency). These documents simplify the process when you sell, refinance, or transfer.
Special Situations: Condos, Pre-Selling, Heirs, Tenants
Amilyar becomes confusing when ownership is shared, incomplete, inherited, or rented.
Your unit has its own declaration and bill. Tax on common areas is either billed to the condominium corporation and funded from dues, or split into each unit’s declaration, depending on the LGU.
Most contracts to sell shift amilyar to the buyer at turnover, even while the title is still in the developer’s name. Check your contract’s clause.
A deceased parent’s arrears stay with the property. Settle them first, because the estate settlement and title transfer need a tax clearance.
A lease can shift amilyar to the tenant, which is common in commercial leases and rare in residential ones. If it isn’t in writing, it’s yours.
There’s no blanket national exemption for seniors or PWDs. Exemptions cover government property, property used exclusively for religious, charitable or educational purposes, and a few other cases.
Amilyar When You Buy, Sell or Invest
Buyers: check for unpaid amilyar before you pay anything
Because the tax is linked to the property, any unpaid taxes from the seller can be your responsibility. A clean title might still have years of unpaid taxes that only come up when you attempt to transfer it. Make sure to check this as part of your due diligence, preferably before paying the reservation fee.
- Latest official receipts for land and building, covering the current year.
- A tax clearance from the treasurer’s office, dated recently, not a year-old photocopy.
- Tax declaration matches the title: same owner, lot number, area and location.
- Building declared: a house that exists but isn’t declared means back taxes may be assessed later.
- No annotation of a tax levy on the title at the Registry of Deeds.
- A contract clause that makes the seller liable for all amilyar up to the date of sale, with arrears deducted from the price if unpaid.
Sellers: no clearance, no transfer
The Registry of Deeds and the Assessor’s Office require proof of paid amilyar to process a transfer. Clear any unpaid taxes before listing, as discovering arrears during the sale can delay the deal and lead to renegotiations. For detailed steps, see our guide to transferring a property title; for information on national taxes, check capital gains tax exemptions.
Investors: a small number that compounds
Amilyar is a constant cost that must be paid regardless of whether the unit is rented or vacant. It is typically lower than association fees, but it is the cost most likely to increase as RPVARA values are implemented.
| Item (per year) | Today’s bill | Paid in advance (15% off) | If the bill doubles |
|---|---|---|---|
| Rent (₱22,000 × 12) | ₱264,000 | ₱264,000 | ₱264,000 |
| Association dues (35 sqm × ₱90 × 12) | −₱37,800 | −₱37,800 | −₱37,800 |
| Amilyar (Example B) | −₱9,600 | −₱8,160 | −₱19,200 |
| Net before vacancy, repairs and income tax | ₱216,600 | ₱218,040 | ₱207,000 |
| Yield on ₱6,000,000 | 3.61% | 3.63% | 3.45% |
For the full method, including vacancy, repairs, and taxes, see our guide on how to calculate rental yield in the Philippines. List amilyar separately from “other costs.”
Correcting Errors and Disputing Your Bill
Many inflated bills come from record errors, not the rate. Check your tax declaration for:
- Wrong classification: a home recorded as commercial carries a much higher assessment level. Ask the assessor to reclassify it, with proof of actual use.
- Duplicate declarations: the same lot declared twice, often after a subdivision or an unfinished transfer.
- Outdated records: a demolished structure still listed, or a previous owner’s name.
If you believe the tax is incorrect, pay it under protest and submit a written protest to the treasurer within 30 days; the treasurer will decide within 60 days. To dispute the valuation, appeal to the Local Board of Assessment Appeals, as explained in our RPVARA guide. You must claim refunds for overpaid taxes within two years.
Policy Watch: Could RPVARA Increases Be Paused?
- Early August 2026: At a LEDAC meeting, President Marcos asked Congress to temporarily suspend RPVARA to avoid added costs for businesses.
- August 19, 2026: BusinessWorld reported that the Department of Finance backs a delay.
- September 22, 2026: PSAC-Infra proposed delaying RPVARA to 2031, capping RPT increases at 6% a year for three years, and a four-year amnesty extension. The Palace said the President is open to suspending RPT increases.
What it means for you: a suspension would pause the new market values only. The current rules on due dates, discounts and 2% interest stay in force, so pay on schedule.
Frequently Asked Questions
Can I go to jail for not paying amilyar?
No. Nonpayment leads to interest, a levy on the property and eventually a public auction. The risk is losing the property, not your freedom.
Can the LGU take my property for unpaid amilyar?
Yes. After a notice of delinquency and a warrant of levy, the treasurer can auction it. You then have one year to redeem it by paying the tax, interest, costs and up to 2% per month on the purchase price.
Is amilyar the same as the tax declaration?
No. The tax declaration is the assessor’s record of the property and its values; amilyar is the tax computed from it. Neither proves ownership.
Do I pay amilyar while my house is under a bank or Pag-IBIG loan?
Yes. The owner pays even while the property is mortgaged, and the tax lien ranks ahead of the mortgage.
Can I pay amilyar online?
In many LGUs, yes, including Quezon City, Pasig and Taytay, Rizal. Use only your LGU’s official portal and keep the official receipt.
What if the previous owner didn’t pay amilyar?
The arrears stay with the property, so the LGU can collect from the new owner. Require a recent tax clearance before buying.
Is there still an amilyar amnesty?
Not under RPVARA; it ended in early July 2026. An extension has been proposed but not passed. Ask your treasurer about any local relief program.
Your Annual Amilyar Checklist
Amilyar rewards owners who put it on the calendar. Here’s the routine, month by month.
- Ask your treasurer for next year’s discount rates
- Settle any arrears so you qualify
- Pay next year in advance if cash allows
- Read the treasurer’s payment notice
- Pay the full year by your LGU’s discount cutoff
- Or pay the first installment by March 31
- Pay quarterly installments by the 30th or 31st
- Diary Makati-style 20th-of-month dates if they apply
- File every official receipt, scanned and printed
- Check any new tax declaration under RPVARA
- Get a fresh tax clearance before selling
The Bottom Line on Amilyar
Amilyar is small and easy to mess up. Check your tax declaration, follow the three-step process, mark your LGU’s discount window on the calendar, and ensure no year goes unpaid since the amnesty is over. Carlo’s ₱31,500 bill began with one missed ₱4,000 payment.
Buying a Resale Property? Check Its Tax Records Before You Pay.
Unpaid amilyar stays with the property, not the seller. U-Property PH can help you check the tax declaration, receipts and tax clearance on any listing before you put money down, or you can browse homes with their paperwork already in order.
This article is for general informational purposes only and does not constitute legal, financial, or professional advice. Tax rates, discounts, laws, and regulations change. Always consult a licensed real estate broker, lawyer, or tax professional, or your local treasurer’s and assessor’s offices, for advice specific to your situation.
- Lawphil: Republic Act No. 7160, Local Government Code of 1991 (Book II, Title II: Real Property Taxation, Secs. 197–283). [lawphil.net]
- DOF-BLGF: Memorandum Circular No. 003-2025: Tax Amnesty on Real Property Taxes under RA 12001. [geronatarlac.gov.ph]
- Grant Thornton Philippines: The reformation of real property valuation: insights on the RPVARA and its IRR. [grantthornton.com.ph]
- LGU Prosperidad: RPVARA Real Property Tax Amnesty Deadline (extended to July 6, 2026). [prosperidad.gov.ph]
- Quezon City Government: Payment of Real Property Tax Schedule (Jan. 2026). [quezoncity.gov.ph]
- Quezon City Government: Quezon City updates discounts for real property tax payments (Ordinance SP-3179, S-2023). [quezoncity.gov.ph]
- Daily Tribune: Makati LGU offers 25% property tax savings (Jan. 2026). [tribune.net.ph]
- Manila Bulletin: Makati LGU urges taxpayers to pay real property tax early to avail of discounts (Jan. 11, 2026). [mb.com.ph]
- Pasig City Treasurer’s Office: Citizen’s Charter: Real Property Tax payment, discounts and channels. [pasigcity.gov.ph]
- Municipality of Taytay, Rizal: Advisory for 2026 Real Property Tax Payment. [taytayrizal.gov.ph]
- GMA News: Real property valuation law to take full effect in 2028, according to Go (July 9, 2026). [gmanetwork.com]
- SunStar Cebu: Property tax adjustments capped at 6% under reform (May 24, 2026). [sunstar.com.ph]
- Iloilo Metropolitan Times: Marcos wants temporary pause on property valuation law (Aug. 9, 2026). [imtnews.ph]
- BusinessWorld: Finance dep’t backs delay in property valuation reform (Aug. 19, 2026). [bworldonline.com]
- Outsource Accelerator: Philippine developers push to delay property valuation reform to 2031 (Oct. 2, 2026). [outsourceaccelerator.com]
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