Real Property Tax (Amilyar) Calculator
Last updated: 2026-09-27
Estimate the yearly real property tax (amilyar) on a lot, house or condo. Enter the market value from the tax declaration, or the assessed value if you have it, then pick the property type and location. The result updates as you type, and nothing you enter is saved or sent anywhere.
How amilyar is computed
Real property tax is based on the assessed value, not the price you paid. The assessed value is the market value on the tax declaration times an assessment level. The basic tax is the assessed value times the local rate, and most local governments add a 1% Special Education Fund (SEF) tax on top.
For example, a residential lot with a market value of ₱1,000,000 and a 20% assessment level has an assessed value of ₱200,000. In a municipality with a 1% rate, the basic tax is ₱2,000 and the SEF is ₱2,000, for ₱4,000 a year. Paid early with a 10% discount, that's ₱3,600.
Yearly amilyar by market value (residential)
Residential land at a 20% assessment level, including the 1% SEF, before any early-payment discount.
| Market value | Municipality (1% rate) | City or Metro Manila (2% rate) |
|---|---|---|
| ₱500,000 | ₱2,000 | ₱3,000 |
| ₱1,000,000 | ₱4,000 | ₱6,000 |
| ₱2,000,000 | ₱8,000 | ₱12,000 |
| ₱3,000,000 | ₱12,000 | ₱18,000 |
| ₱5,000,000 | ₱20,000 | ₱30,000 |
Before you rely on the estimate
- Get the real figures from the local government. Assessment levels, rates, discounts and due dates are set by each city or municipality. The Assessor's Office has the values; the Treasurer's Office collects the tax.
- Buildings are taxed separately from land. A house has its own tax declaration and assessment level. Use the assessed value mode for it.
- Buying? Check for unpaid amilyar first. Ask the seller for the latest tax clearance, since arrears and penalties stay with the property.
Our complete guide to amilyar covers deadlines, exemptions and what happens when it goes unpaid, and the guide to transfer taxes and fees covers the one-time costs of buying.
Frequently asked questions
How is amilyar computed?
Amilyar is the assessed value times the local tax rate. The assessed value is the market value on your tax declaration times an assessment level set by the local government (for example, up to 20% for residential land). Most places also add a 1% Special Education Fund (SEF) tax on the same assessed value.
Where do I find the market value and assessed value?
Both are printed on the property's tax declaration, issued by the city or municipal Assessor's Office. If you have it, enter the assessed value directly -- that skips the assessment-level step and is the most accurate way to use this calculator, especially for houses and other buildings.
What is the tax rate in a province versus a city?
Under the Local Government Code, the basic rate can be up to 1% for municipalities in a province and up to 2% for cities and Metro Manila municipalities. Each local government sets its own rate within that cap, so check your Treasurer's Office.
Is there a discount for paying early?
Many local governments give a discount for paying the whole year's tax early or in one payment, often around 10% to 20%. The percentage and deadline vary, so the calculator lets you change the discount.
What happens if amilyar isn't paid on time?
Unpaid real property tax usually earns interest of 2% a month, up to a maximum of 36 months (72%). Long-unpaid tax can lead to the property being sold at public auction, so settle arrears before buying a property.