Facebook Twitter Youtube E-Mail

Local Business Fees and Taxes

[MAYOR'S PERMIT ][ BUSINESS TAX ][ TAX ON DELIVERY VANS ]
[TAX ON PRINTING & PUBLICATIONS ][ FRANCHISE TAX ]
[ AMUSEMENT TAX ][ TAX ON PRIVATELY-OWNED PUBLIC MARKET ]
[ TAX ON OTHER BUSINESSES ][ REAL PROPERTY ]
[ REAL PROPERTY ASSESSMENT LEVELS ]
[ TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP]
Amount of Tax Paid
Annual Fee
More than P50.00 but not exceeding P100.00
50.00
More than P1000.00 but not exceeding P200.00
70.00
More than P200.00 but not exceeding P300.00
100.00
More than P300.00 but not exceeding P500.00
150.00
More than P500.00 but not exceeding P1,000.00
200.00
More than P1,000.00 but not exceeding P3,000.00
300.00
More than P3,000.00 but not exceeding P5,000.00
400.00
More
than P5,000.00 but not exceeding P5,000.00
500.00
Gasoline Dealer
5,000.00
A. On manufacturers, assemblers, repackers, brewers, distillers and compunders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind of nature.
Gross Sales or Receipts for the preceding calendar year
Tax Per Annum
Less than P10,000
214.50
P10,000 or more but less than P15,000
286.00
P15,000 or more but less than P20,000
392.60
P20,000 or more but less than P30,000
572.00
P30,000 or more but less than P40,000
858.00
P40,000 or more but less than P50,000
1,072.50
P50,000 or more but less than P75,000
1,716.00
P75,000 or more but less than P100,000
2,145.00
P100,000 or more but less than P150,000
2,860.00
P150,000 or more but less than P200,000
3,575.00
P200,000 or more but less than P300,000
5,005.00
P300,000 or more but less than P500,000
7,150.00
P500,000 or more but less than P750,000
10,400.00
P750,000 or more but less than P1,000,000
13,000.00
P1,000,000 or more but less than P2,000,000
17,875.00
P2,000,000 or more but less than P3,000,000
21,450.00
P3,000,000 or more but less than P4,000,000
25,740.00
P4,000,000 or more but less than P5,000,000
30,030.00
P5,000,000 or more but less than P6,500,000
31,687.50
P6,500,000 or more
at the rate of 37.5% of 1%
B. On wholesalers, distributors or dealers in any article of commerce of whatever kind of nature.
Gross Sales or Receipts for the preceding calendar year
Tax Per Annum
Less than P1,000
23.40
P1,000 or more but less than P2,000
52.90
P2,000 or more but less than P3,000
65.00
P3,000 or more but less than P4,000
93.60
P4,000 or more but less than P5,000
130.00
P5,000 or more but less than P6,000
157.30
P6,000 or more but less than P7,000
185.90
P7,000 or more but less than P8,000
214.50
P8,000 or more but less than P10,000
243.10
P10,000 or more but less than P15,000
286.00
P15,000 or more but less than P20,000
357.50
P20,000 or more but less than P30,000
429.00
P30,000 or more but less than P40,000
572.00
P40,000 or more but less than P50,000
858.00
P50,000 or more but less than P75,000
1,297.00
P75,000 or more but less than P100,000
1,716.00
P100,000 or more but less than P150,000
2,431.00
P150,000 or more but less than P200,000
3,146.00
P200,000 or more but less than P300,000
4,290.00
P300,000 or more but less than P500,000
5,720.00
P500,000 or more but less than P750,000
8,580.00
P750,000 or more but less than P1,000,000
11,440.00
P1,000,000 or more but less than P2,000,000
13,000.00
P2,000,000 or more
at the rate of 50% of 1%
C. On exporters and on manufacturers, millers, producers, wholesalers, distributors, or retailers of essential commodities enumerated hereunder:
at the rate of 50% of the rates under A, B above and D below
1. Rice and corn
2. Wheat of cassava flour, meat, diary products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine and fresh water
products, whether in their original state or not;
3. Cooking oil and cooking gas
4. Laundry soap, detergents and medicines
5. Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides and other farm inputs
6. Poultry feeds and other animal feeds
7. School supplies
8. Cement
D. On Retailers
Gross Sales or Receipts for the preceding calendar year
Rate of Tax Per Annum
P400,000 or less
2%
in excess of first P400,000 (add-on)
1%
E. On contractors and other independent contractors
Gross Sales or Receipts for the preceding calendar year
Rate of Tax Per Annum
Less than P5,000
46.50
P5,000 or more but less than P10,000
80.10
P10,000 or more but less than P16,000
135.85
P15,000 or more but less than P20,000
214.50
P20,000 or more but less than P30,000
357.50
P30,000 or more but less than P40,000
464.75
P40,000 or more but less than P50,000
715.00
P50,000 or more but less than P75,000
1,144.00
P75,000 or more but less than P100,000
1,716.00
P100,000 or more but less than P150,000
2,574.00
P150,000 or more but less than P200,000
3,432.00
P200,000 or more but less than P250,000
4,719.00
P250,000 or more but less than P300,000
4,006.00
P300,000 or more but less than P400,000
8,008.00
P400,000 or more but less than P500,000
10,725.00
P500,000 or more but less than P750,000
12,025.00
P750,000 or more but less than P1,000,000
13,325.00
P1,000,000 or more but less than P2,000,000
14,950.00
P2,000,000 or more
at the rate of 50% of 1%
F. On banks and other financial institutions
at the rate of 45% of 1%
G. On peddlers engaged in any merchandise or article of commerce
P75.00 per peddler annually
H. On any other businesses not specifically enumerated above
3% of the Gross sales or receipts of the preceding calendar year
I. On Real estate dealers
Subdivision operators
0.80 per sq. m.
Lessors of real estate – in case of newly started business
150.00
Gross Sales or Receipts for the preceding calendar year
Rate of Tax Per Annum
Less than P3,000
150.00
P3,000 or more but less than P5,000
300.00
P5,000 or more but less than P7,000
450.00
P7,000 or more but less than P10,000
600.00
P10,000 or more but less than P15,000
750.00
P15,000 or more but less than P20,000
900.00
For every P1,000 in excess of P20,000 for real property used for purposes other than residential
17.50
Annual fixed tax for every delivery van of manufacturers or producers, wholesalers,
dealers or retailers in certian products.
Fixed tax of P600.00 for every truck
Based on gross annual receipt for the preceding calendar year on the printing and/or
publication of books, cards, poster, leaflets, handbills, certificates, receipts, pamphlets, and other materials of similar nature
75% of 1% of the gross annual receipts
In case of newly started business
1/10 of 1%
Business enjoying a franchise
75% of 1% of the gross annual receipts
In case of newly started business
1/10 of 1%
Based on gross receipts from admission fees to theaters, cinemas, cockpits, concert halls, carnivals, boxing stadia, and other sports gymnasia or arenas, and other places of amusement and entertainment or places temporarily or intermittently used for any form of amusement or entertainment activities
where tax shall be payable by the proprietors, lessees or operators of said places
15% of gross receipts
Gross Sales or Receipts for the preceding calendar year
Tax Per Annum
Less than P5,000
750.00
P5,000 or more but less than P10,000
1,125.00
P10,000 or more but less than P20,000
1,500.00
P20,000 or more but less than P30,000
1,875.00
P30,000 or more but less than P40,000
2,250.00
P40,000 or more but less than P50,000
2,625.00
P50,000 or more but less than P60,000
3,000.00
P60,000 or more but less than P70,000
3,375.00
P70,000 or more but less than P80,000
3,750.00
P80,000 or more but less than P90,000
4,075.00
P90,000 or more but less than P100,000
4,400.00
For every P1,000 in excess of P100,000
50.00
For newly started business
750.00 for the initial quarter of operation
A. On dealers of liquor, distilled spirits and/or wines.
1. Wholesale dealer in foreign liquors
2,000.00
2. Wholesale dealer in domestic liquors
1,200.00
3. Retail dealer in foreign liquor
1,000.00
4. Retail dealer in domestic liquors
600.00
5. Retail dealer in vino-liquors
400.00
6. Retail dealer in fermented liquor
Sari-sari stores
300.00
Groceries and restaurants
1,000.00
7. Wholesale dealer in fermented liquors
3,000.00
8. Retail dealer in tuba/ basi and/or tanay
300.00
B. On tobacco dealers.
1. Retail leaf tobacco dealers
300.00
2. Wholesale leaf tobacco dealers
900.00
3. Retail tobacco dealers
300.00
4. Wholesale tobacco dealers
900.00
Annual real property tax is computed using the following formula:

Assessed Value x Tax Rate

where: Assessed Value= Fair Market Value x Assessment Level

A. Annual ad valorem tax in the assessed value of real properties classified as Commercial, Agricultural, and Industrial
1.25% of the assessed value
B. Annual ad valorem tax in the assessed value of real properties classified as Residential
1% of the assessed value
C. Additional tax to accrue for Special Education Fund (SEF)
additional 1%
On Land
Assessment Level applied to the Fair Market Value
1. Residential
20%
2. Agricultural
30%
3. Commercial
30%
4. Industrial
40%
5. Mineral
30%
On Buildings and other structures
Res
Agri
Com/Ind
Tim
0- 175,000
0%
15%
20%
25%
175,000 - 200,000
10%
15%
20%
25%
200,000 - 500,000
15%
20%
25%
305
500,000 - 750,000
20%
25%
30%
35%
750,000 – 1,000,000
25%
30%
35%
40%
1,000,000 - 2,000,000
30%
35%
40%
45%
2,000,000 - 5,000,000
35%
40%
45%
50%
5,000,000 - 10,000,000
40%
40%
50%
50%
10,000,000 - up
45%
40%
55%
50%
Tax on sale, donation, barter or on any other mode of transferring ownership or title of real property
at the rate of 75% of 1% of the total consideration or fair market value, whichever
is higher