If you own property, renew a business permit, or operate a business in Quezon City in 2026, the “tax table” you need depends on what kind of tax you are dealing with. Real property tax, business tax, community tax certificate fees, regulatory fees, barangay clearances, and penalties are computed differently. This guide explains the main Quezon City tax rates for 2026, the legal basis, payment deadlines, required documents, and practical steps ordinary taxpayers usually need to follow.

Quick Answer: Quezon City Tax Table and Rates for 2026

Tax or Fee	2026 Quezon City Rate or Basis	Main 2026 Deadline / Payment Rule	Office or Platform
Residential real property tax	Assessed Value × 2.5%	20% advance discount; 10% prompt payment discount; quarterly installment allowed	City Treasurer’s Office / QC e-Services
Commercial or industrial real property tax	Assessed Value × 3%	Same RPT discount and installment rules	City Treasurer’s Office / QC e-Services
Vacant residential lot	Assessed Value × 3.5%, depending on actual location	Same RPT discount and installment rules	City Treasurer’s Office
Vacant commercial lot	Assessed Value × 4%, depending on actual location	Same RPT discount and installment rules	City Treasurer’s Office
Local business tax	Based on business classification and gross sales or receipts	For 2026, first and second quarter payments may be extended to April 30 if complete requirements are submitted on or before April 17	QC e-Services / Business One Stop Shop / City Treasurer
Community Tax Certificate or cedula	Based on personal income or business gross sales, depending on taxpayer type	Usually issued upon application and payment	City Treasurer’s Office branches
Late-payment penalty	Commonly 2% per month for delinquent local taxes, subject to legal limits	Computed from delinquency	City Treasurer’s Office

For real property tax, Quezon City’s 2026 Citizen’s Charter gives the current-year formulas as 2.5% for residential property, 3% for commercial or industrial property, 3.5% for vacant residential lots, and 4% for vacant commercial lots, applied to the assessed value. It also states that delinquent real property tax is generally subject to 2% monthly penalty. (Quezon City Government)

What “Quezon City Tax Table” Usually Means

People searching for the Quezon City tax table are usually looking for one of three things:

Real property tax, commonly called amilyar, for land, condominium units, houses, buildings, and improvements in Quezon City.
Business tax and permit fees for renewing or operating a business in Quezon City.
Local fees and clearances, such as community tax certificate, barangay clearance, sanitary permit, fire safety inspection fee, zoning-related requirements, and other regulatory charges.

These are local taxes and fees. They are separate from national taxes collected by the Bureau of Internal Revenue, such as income tax, value-added tax, percentage tax, withholding tax, capital gains tax, and documentary stamp tax.

The main national law is the Local Government Code of 1991, or Republic Act No. 7160. It gives cities, municipalities, provinces, and barangays authority to impose local taxes, fees, and charges, subject to limits and procedures. Quezon City also relies on its local revenue ordinances, including the Quezon City Revenue Code and later amending ordinances. The Quezon City Business Permits and Licensing Department lists the Local Government Code, the QC Revenue Code, and local ordinances among the legal bases for business permit and licensing functions. (Quezon City Government)

Quezon City Real Property Tax Rates for 2026

Real property tax is the annual local tax imposed on real property located in Quezon City. It applies to land, buildings, condominium units, and improvements.

The most important figure is the assessed value, not the selling price, zonal value, or market value. The assessed value is the taxable value appearing in the tax declaration or assessment record. In practical terms, this is the number the City Treasurer uses when computing your amilyar.

2026 Real Property Tax Formula

Property Type	2026 Formula	Example if Assessed Value is ₱1,000,000
Residential property	₱1,000,000 × 2.5%	₱25,000
Commercial / industrial property	₱1,000,000 × 3%	₱30,000
Vacant residential lot	₱1,000,000 × 3.5%	₱35,000
Vacant commercial lot	₱1,000,000 × 4%	₱40,000

Quezon City’s current-year RPT computation in its 2026 Citizen’s Charter uses the assessed value multiplied by the applicable percentage, then applies the relevant discount when available. (Quezon City Government)

Example: Residential Condominium Unit

Suppose your Quezon City condominium unit has an assessed value of ₱800,000.

Payment Situation	Computation	Amount Due
No discount	₱800,000 × 2.5%	₱20,000
With 20% advance discount	₱20,000 less 20%	₱16,000
With 10% prompt-payment discount	₱20,000 less 10%	₱18,000

The exact amount may still vary if there are arrears, penalties, credits, adjustments, or prior-year balances.

2026 RPT Discounts and Deadlines

Quezon City announced the following 2026 real property tax payment options:

Payment Option	Discount / Effect	Practical Meaning
Advance full payment	20% discount	For taxpayers who pay the full 2026 RPT in advance
Prompt full payment	10% discount	For taxpayers who pay the full 2026 RPT from January 1 to March 31, 2026
Quarterly installment	No discount	Taxpayer pays in quarterly installments
Late payment	Penalty applies	Delinquent RPT is generally subject to monthly penalties

The city’s 2026 RPT schedule states that full advance payment gives a 20% discount, full prompt payment from January 1 to March 31, 2026 gives a 10% discount, and quarterly installment payment is allowed without discount. (Quezon City Government) Quezon City also issued a public service announcement extending the 20% discount period for full 2026 RPT payment until January 5, 2026. (Quezon City Government)

Legal Basis for Real Property Tax in Quezon City

Under the Local Government Code, a city may levy an annual ad valorem tax on real property, including land, buildings, machinery, and other improvements. For cities and municipalities in Metro Manila, the basic real property tax rate may not exceed 2% of assessed value. The Code also authorizes an additional 1% levy for the Special Education Fund, commonly called SEF. (Supreme Court E-Library)

The Local Government Code also allows local governments to grant discounts of up to 20% for advance and prompt payment of real property tax. (Supreme Court E-Library) Quezon City’s own published 2026 schedule applies the specific discount periods and rates used for the taxable year. (Quezon City Government)

How to Pay Quezon City Real Property Tax in 2026

The usual process is straightforward, but delays happen when the property details do not match, the tax declaration is outdated, or the payer is a representative.

Prepare the property details. Have the tax declaration number, property index number, previous official receipt, or prior-year tax bill ready.
Check the assessment. Confirm the assessed value, property classification, prior payments, penalties, and any credits.
Ask for the tax bill or statement of account. The City Treasurer’s Office computes the amount due.
Choose full payment or installment. Full payment may qualify for a discount if made within the applicable period.
Pay through an authorized channel. Quezon City allows payment through the City Treasurer’s Office, branch offices, and online channels when available.
Keep the official receipt. This is important for later sale, transfer, tax clearance, estate settlement, or loan processing.

Quezon City’s 2026 Citizen’s Charter describes the walk-in real property tax payment process as involving verification of the tax declaration or official receipt, assessment and billing, payment, and validation, with a listed total processing time of about 15 minutes if documents are complete and there are no complications. (Quezon City Government)

Quezon City Business Tax Rates for 2026

Unlike real property tax, Quezon City business tax is not a single flat rate. It depends on:

the line of business;
whether the taxpayer is a sole proprietor, corporation, partnership, cooperative, branch, or professional office;
the previous year’s gross sales or gross receipts;
whether the business has multiple branches or multiple activities;
the applicable local tax classification under the Quezon City Revenue Code; and
related permit, regulatory, garbage, sanitary, zoning, inspection, and other fees.

Quezon City’s business tax collection process covers annual business taxes, permit fees, and related charges imposed on corporations, partnerships, cooperatives, and sole proprietorships under the Local Government Code and local ordinances. (Quezon City Government)

Business Tax Reference Table Under the Local Government Code

The actual QC business tax bill is based on local assessment, but the Local Government Code gives the framework for the types of businesses that local governments may tax.

Business Type	General Basis Under the Local Government Code	Practical QC Note
Manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and similar businesses	Graduated rates based on gross sales or receipts	QC assessment usually starts with the declared prior-year gross sales or receipts
Wholesalers, distributors, and dealers	Graduated rates based on gross sales or receipts	A business with high gross sales may have a much higher bill even if net income is low
Exporters and producers	Classified by activity and gross receipts	Correct business-line classification is important
Retailers	Rate depends on gross sales level; small retailers may fall under barangay taxing power in limited cases	Do not assume a small sari-sari store and a large retail chain are assessed the same way
Contractors and independent contractors	Graduated rates based on gross receipts	Includes many service businesses, not only construction contractors
Banks and financial institutions	Based on specified gross receipts	Usually requires careful review of taxable receipts
Other businesses	May be subject to local tax under the applicable classification	QC may require additional documents to determine the correct classification

The Local Government Code authorizes local business taxes on manufacturers and similar businesses, wholesalers and distributors, retailers, contractors, banks, and other businesses, with rates generally tied to gross sales or gross receipts. (Supreme Court E-Library) For cities, the law allows city tax rates to exceed certain municipal maximum rates by not more than 50%, except where the law provides otherwise. (Supreme Court E-Library)

2026 Quezon City Business Tax Deadlines

For ordinary years, local business taxes generally accrue on January 1 and are payable within the first 20 days of January or of each subsequent quarter, unless the local sanggunian extends the deadline. The Local Government Code allows an extension without surcharge or penalty for a period not exceeding six months. (Supreme Court E-Library)

For Quezon City businesses, Ordinance No. SP-3467, Series of 2025 extended the payment schedule for first and second quarter business taxes, fees, and charges for taxable years 2026, 2027, and 2028.

Quarter	Original Due Date	Extended Due Date Under SP-3467	Important Condition
1st Quarter 2026	January 20, 2026	April 30, 2026	Complete requirements must be submitted for assessment on or before April 17, 2026
2nd Quarter 2026	April 20, 2026	April 30, 2026	Complete requirements must be submitted for assessment on or before April 17, 2026
3rd Quarter 2026	July 20, 2026	Regular deadline unless separately extended	Follow the tax bill or later city issuance
4th Quarter 2026	October 20, 2026	Regular deadline unless separately extended	Follow the tax bill or later city issuance

The ordinance specifically requires business owners to submit complete requirements for determination and final assessment of business taxes to the City Treasurer’s Office, either in person or through QC e-Services, on or before April 17 of the relevant taxable year. A taxpayer who files after April 17 is not entitled to the extended payment deadline and may be subject to surcharges and interest.

Documents Needed for Quezon City Business Tax Payment

For business tax payment or renewal, Quezon City lists the following common requirements:

accomplished Sales Declaration and Evaluation Form;
previous year’s Mayor’s Permit or Business Permit;
previous year’s tax bill and official receipt for business tax payment;
previous year’s VAT returns, percentage tax returns, or income tax return, whichever applies;
breakdown of sales if the taxpayer has two or more lines of business or branches;
summary list of sales duly received by the BIR;
certificate of incentives or exemption, if applicable;
annual income tax return with audited financial statements and proof of payment from two years prior; and
current community tax certificate, if available. (Quezon City Government)

SP-3467 also refers to the sworn statement of gross receipts or sales, audited financial statements, and other supporting documents that the City Treasurer may require for final assessment.

How to Pay Quezon City Business Tax Online or Onsite

Quezon City allows business taxpayers to process payment through QC e-Services or onsite channels.

Online Process

Download and accomplish the Sales Declaration and Evaluation Form.
Log in to QC e-Services.
Go to the “Pay Business Tax” option.
Submit the required information and upload supporting documents.
Wait for assessment and review.
If the application is rejected, correct the issue and resubmit.
Once approved, wait for the tax bill by email.
Pay online or at an authorized payment center.

Quezon City’s official process lists online payment options through QC e-Services, including e-wallet, card, and bank-linked payment gateways. (Quezon City Government)

Onsite Process

Log in to QC e-Services and set an appointment, unless exempted under the city’s priority rules.
Proceed to the Business One Stop Shop area or assigned processing area.
Secure and accomplish the required form.
Submit documents for checking.
Secure approval or signature of the business tax bill.
Pay at the payment lounge or an authorized payment center.
Keep the official receipt and approved documents.

Quezon City’s onsite instructions include appointment setting through QC e-Services, submission of the sales declaration and requirements, assessment, approval of the tax bill, and payment at the designated payment areas. (Quezon City Government)

Community Tax Certificate or Cedula in Quezon City

A community tax certificate, often called a cedula, may be required in some local transactions, business filings, or notarized documents. Quezon City’s Citizen’s Charter states that a community tax certificate is issued to persons and corporations upon payment of the applicable amount, and that it is paid in the place where the person resides or where the juridical entity’s principal office is located. (Quezon City Government)

For individuals, the amount depends on income. For businesses, it depends on the declared gross sales of the business. Quezon City lists a processing time of about 15 minutes when the requirements are complete. (Quezon City Government)

Common requirements include:

Community Tax Declaration Form;
valid government-issued ID;
proof of income or approved business tax declaration, depending on the taxpayer; and
authorization letter, special power of attorney, or secretary’s certificate if a representative will process the transaction. (Quezon City Government)

Common Mistakes That Cause Overpayment, Penalties, or Delays

1. Using the Selling Price Instead of the Assessed Value

For real property tax, do not compute based on the selling price in the deed of sale, the BIR zonal value, or the current market listing price. The RPT computation uses the assessed value appearing in the tax declaration or assessment record.

2. Forgetting That BIR Taxes and QC Taxes Are Separate

A business may be fully registered with the BIR but still have unpaid Quezon City business taxes or permit fees. BIR returns are often required because they support the declared gross sales or receipts, but payment to the BIR does not automatically settle local business tax.

3. Missing the April 17 Filing Requirement for 2026 Business Tax Extension

The 2026 extension under SP-3467 is not automatic for taxpayers who fail to submit complete assessment requirements on time. If the complete documents are filed after April 17, the business may lose the extended April 30 payment deadline and become exposed to surcharge and interest.

4. Not Separating Gross Sales by Branch or Business Line

If a business has multiple branches or more than one line of business, Quezon City may require a breakdown of sales. This matters because different business activities may be taxed under different classifications. Quezon City’s requirements expressly include a breakdown of sales for taxpayers with two or more lines of business or branches. (Quezon City Government)

The Local Government Code also provides rules for businesses with separate establishments and businesses subject to different tax rates. (Supreme Court E-Library)

5. Buying Property but Not Updating the Tax Declaration

A buyer may pay real property tax even while the tax declaration is still in the seller’s name, but this can cause problems when applying for tax clearance, selling the property again, settling an estate, or applying for a loan. If the property was already bought but the tax declaration is still under the previous owner, Quezon City may require documents such as the deed of sale and identification documents for tax-clearance-related processing. (Quezon City Government)

6. Sending a Representative Without Proper Authority

For both property and business transactions, representatives are commonly asked to present written authority and IDs. Quezon City’s requirements for certain City Treasurer transactions include an authorization letter, special power of attorney, or secretary’s certificate, depending on the taxpayer and transaction. (Quezon City Government)

This is especially important for overseas Filipinos and foreigners who own condominium units or businesses in Quezon City. If the owner is abroad, preparing authority documents can take extra time, so it is better to arrange them before the tax deadline.

What Happens if You Pay Late?

For local taxes, the Local Government Code allows a surcharge of up to 25% and interest of up to 2% per month on the unpaid amount, including surcharge, subject to the statutory limit on total interest. (Supreme Court E-Library) Quezon City’s 2026 RPT computation also states that delinquent real property tax is computed with a 2% monthly penalty. (Quezon City Government)

For business taxpayers, late filing or late payment can also affect business permit renewal. The Business Permits and Licensing Department states that it issues and renews business permits, inspects businesses, and that violations may result in revocation or closure. (Quezon City Government)

How to Check or Question a Quezon City Tax Assessment

If the amount looks wrong, do not rely only on the total. Ask for the breakdown.

For real property tax, check:

assessed value;
property classification;
tax declaration number;
unpaid prior years;
penalty computation;
discount application;
credits for double payment or erroneous payment; and
whether the property was reclassified or updated.

For business tax, check:

declared gross sales or receipts;
line of business classification;
number of branches;
whether sales were properly allocated;
whether the city used the correct BIR returns or audited financial statements;
penalties and interest; and
permit and regulatory fees added to the bill.

For local tax assessments, the Local Government Code gives taxpayers the right to file a written protest within 60 days from receipt of the notice of assessment, with the local treasurer required to decide within 60 days from filing. (Supreme Court E-Library)

Frequently Asked Questions

What is the Quezon City real property tax rate for 2026?

For 2026, Quezon City’s published current-year RPT formula uses 2.5% of assessed value for residential property, 3% for commercial or industrial property, 3.5% for vacant residential lots, and 4% for vacant commercial lots, depending on actual location. (Quezon City Government)

How do I compute Quezon City amilyar?

Use this basic formula:

Assessed Value × Applicable RPT Rate = Basic Amount Due

Then apply any available discount or penalty. For example, a residential property with an assessed value of ₱1,000,000 has a basic 2026 RPT of ₱25,000 before discount or penalty.

Is there a 20% discount for Quezon City real property tax in 2026?

Yes. Quezon City’s 2026 RPT schedule provides a 20% discount for full advance payment and a 10% discount for full prompt payment from January 1 to March 31, 2026. (Quezon City Government) For the 2026 taxable year, the city also announced that the 20% discount period was extended until January 5, 2026. (Quezon City Government)

Can I pay Quezon City real property tax in installments?

Yes. Quezon City allows staggered or quarterly installment payment of RPT, but the city’s published 2026 schedule states that installment payment does not receive the advance or prompt-payment discount. (Quezon City Government)

What is Quezon City business tax based on?

Quezon City business tax is generally based on the type of business and the declared gross sales or gross receipts, plus permit fees and related charges. The city requires documents such as sales declarations, prior-year business permits, tax bills, BIR returns, audited financial statements, and sales breakdowns when applicable. (Quezon City Government)

What is the 2026 deadline for Quezon City business tax renewal or payment?

For 2026, Quezon City Ordinance SP-3467 extended the first and second quarter business tax payment deadline to April 30, 2026, but only for businesses that submit complete assessment requirements on or before April 17, 2026.

Can I pay Quezon City business tax online?

Yes. Quezon City’s official process allows business taxpayers to submit requirements through QC e-Services, wait for assessment, receive the approved tax bill, and pay online or through authorized payment centers. (Quezon City Government)

Do foreigners pay a different real property tax rate in Quezon City?

For local real property tax, the rate is based on the property classification and assessed value, not the nationality of the owner. A foreigner who legally owns a condominium unit in Quezon City is generally taxed according to the same local RPT rules for that property classification.

What happens if I underdeclare business gross sales?

Underdeclaring gross sales can lead to reassessment, penalties, permit problems, and possible enforcement action. Quezon City requires supporting documents such as BIR returns, audited financial statements, sales declarations, and sales breakdowns, so inconsistencies can be flagged during assessment or renewal. (Quezon City Government)

Do I still need barangay clearance if I already paid Quezon City business tax?

Usually, yes. Business permit renewal commonly involves barangay clearance and other regulatory clearances. Barangays also have local taxing and fee powers under the Local Government Code, including certain taxes on small retailers and fees connected with barangay clearance. (Supreme Court E-Library)

Key Takeaways

Quezon City has different 2026 tax rules for real property tax, business tax, cedula, barangay fees, and other local charges.
For 2026 RPT, the key published rates are 2.5% for residential, 3% for commercial or industrial, 3.5% for vacant residential lots, and 4% for vacant commercial lots, applied to assessed value.
Full 2026 RPT payment may qualify for a 20% advance discount or 10% prompt-payment discount, depending on the payment date.
Quezon City business tax is not one flat rate; it depends on business classification, gross sales or receipts, branches, business lines, and local assessment.
For 2026, first and second quarter business tax payments may be extended to April 30, 2026, but complete assessment requirements must be submitted by April 17, 2026.
Keep official receipts, tax declarations, prior-year tax bills, BIR returns, audited financial statements, and authority documents ready before transacting.
If the tax bill looks wrong, review the breakdown immediately, because local tax protests and corrections are time-sensitive.