Fees & Tax Schedules
Full transparency: every fee with its legal basis, and the graduated business tax tables exactly as the assessment engine computes them. Estimate your total →
Regulatory fees
| Fee | Type | Amount | Legal basis |
|---|---|---|---|
| Mayor's Permit Fee — Retailers | Fixed | ₱1,000.00 | City Revenue Code Art. 4A |
| Mayor's Permit Fee — Wholesalers | Fixed | ₱1,500.00 | City Revenue Code Art. 4A |
| Mayor's Permit Fee — Manufacturers | Fixed | ₱2,500.00 | City Revenue Code Art. 4A |
| Mayor's Permit Fee — Services | Fixed | ₱800.00 | City Revenue Code Art. 4A |
| Mayor's Permit Fee — Banks/Financial | Fixed | ₱3,000.00 | City Revenue Code Art. 4A |
| Mayor's Permit Fee — Amusement | Fixed | ₱3,500.00 | City Revenue Code Art. 4A |
| Sanitary Inspection Fee | Fixed | ₱300.00 | City Revenue Code Art. 5F; PD 856 |
| Garbage Collection Fee | Fixed | ₱500.00 | City Revenue Code Art. 5G |
| Zoning / Locational Clearance Fee | Fixed | ₱300.00 | City Zoning Ordinance |
| Business Plate / Sticker Fee | Fixed | ₱200.00 | City Revenue Code Art. 4B |
| Barangay Business Clearance Fee | Fixed | ₱500.00 | LGC Sec. 152; RA 11032 Sec. 11(f) |
| Environmental Compliance Fee | Fixed | ₱200.00 | City Environment Code |
| Occupational Permit Fee | Per unit | ₱150.00 | City Revenue Code Art. 4C |
| Health Certificate Fee | Per unit | ₱100.00 | PD 856; City Revenue Code Art. 5F |
| Signboard / Billboard Fee | Per sqm | ₱50.00 | City Revenue Code Art. 4D |
| Liquor Permit Fee | Fixed | ₱1,500.00 | City Revenue Code Art. 4E |
Plus the Fire Code fee — 10% of all fees — collected for the Bureau of Fire Protection (RA 9514).
Business tax tables (on prior-year gross sales)
Retailers
LGC Sec. 143(d); City Revenue Code Art. 2A · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 – ₱400,000.00 | 2.00% |
| ₱400,000.00 and above | ₱8,000.00 + 1.00% over excess |
Essential Commodities Retailers
LGC Sec. 143(c) — half rates · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 – ₱400,000.00 | 1.00% |
| ₱400,000.00 and above | ₱4,000.00 + 0.50% over excess |
Wholesalers / Distributors
LGC Sec. 143(b); City Revenue Code Art. 2B · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 – ₱1,000,000.00 | 0.75% |
| ₱1,000,000.00 and above | ₱7,500.00 + 0.50% over excess |
Manufacturers / Producers
LGC Sec. 143(a); City Revenue Code Art. 2C · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 – ₱5,000,000.00 | 0.50% |
| ₱5,000,000.00 – ₱25,000,000.00 | ₱25,000.00 + 0.40% over excess |
| ₱25,000,000.00 and above | ₱105,000.00 + 0.30% over excess |
Contractors / Service Providers
LGC Sec. 143(e); City Revenue Code Art. 2D · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 – ₱2,000,000.00 | 1.00% |
| ₱2,000,000.00 and above | ₱20,000.00 + 0.75% over excess |
Banks & Financial Institutions
LGC Sec. 143(f); City Revenue Code Art. 2E · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 and above | 0.50% |
Lessors of Real Estate
LGC Sec. 143(h); City Revenue Code Art. 2F · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 – ₱500,000.00 | 1.50% |
| ₱500,000.00 and above | ₱7,500.00 + 1.00% over excess |
Amusement Places
LGC Sec. 143(h); City Revenue Code Art. 2G · New businesses: 0.050% of capital
| Gross sales | Tax |
|---|---|
| ₱0.00 and above | 1.50% |