| IMPOSITIONS |
TAX RATES |
| Real Property Tax (RPT) |
Basic |
Special Education Fund (SEF) |
| Real Property |
1.00% |
1.00% |
| Commercial |
1.50% |
1.00% |
| Industrial |
1.50% |
1.00% |
| Agricultural |
1.00% |
1.00% |
| Scientific |
1.50% |
1.00% |
|
| Transfer Tax |
50% of 1% Market Value or Selling Price, whichever is higher |
|
| Tax on Printing |
50% of 1% of Gross Annual Receipt, when business is located within. |
| For newly started business: |
|
| Printer |
150.00 |
| Publisher |
75.00 |
| Both |
225.00 |
|
| Franchise Tax |
50% of 1% of Gross Annual Receipt of preceeding Calendar Year |
|
| Professional Tax |
|
| Professional |
300.00 |
| |
150.00 |
|
| Amusement Tax |
20% of admission fee, for P1 or less admission |
| |
30% of admission fee, for more than P1 admission |
|
| Tax on Delivery Vans |
P100/truck/van for manufacturers or dealers of liquors, cigars and the like |
| |
P50/truck/van, for manufacturers or dealers of goods other than above |
|
| Business Tax - WHOLESALERS |
|
| less thanLess than 1,000.00 |
19.00 |
| 1,000.00 |
2,000.00 |
35.00 |
| 2,000.00 |
3,000.00 |
53.00 |
| 3,000.00 |
4,000.00 |
76.00 |
| 4,000.00 |
5,000.00 |
105.00 |
| 5,000.00 |
6,000.00 |
128.00 |
| 6,000.00 |
7,000.00 |
151.00 |
| 7,000.00 |
8,000.00 |
174.00 |
| 8,000.00 |
10,000.00 |
197.00 |
| 10,000.00 |
15,000.00 |
231.00 |
| 15,000.00 |
20,000.00 |
289.00 |
| 20,000.00 |
30,000.00 |
347.00 |
| 30,000.00 |
40,000.00 |
462.00 |
| 40,000.00 |
50,000.00 |
693.00 |
| 50,000.00 |
75,000.00 |
1,040.00 |
| 75,000.00 |
100,000.00 |
1,386.00 |
| 100,000.00 |
150,000.00 |
1,964.00 |
| 150,000.00 |
200,000.00 |
2,541.00 |
| 200,000.00 |
300,000.00 |
3,465.00 |
| 300,000.00 |
500,000.00 |
4,620.00 |
| 500,000.00 |
750,000.00 |
6,930.00 |
| 750,000.00 |
1,000,000.00 |
9,240.00 |
| 1,000,000.00 |
2,000,000.00 |
10,500.00 |
|
| Business Tax - RETAILERS |
1.5% of GAR of preceeding CY for GAR 30T - 400T |
| |
1.5% of GAR +1% of GAR of preceeding CY for GAR over 400T |
|
| Business Tax - CONTRACTORS |
|
| less than 5,000.00 |
29.50 |
| 5,000.00 |
10,000.00 |
64.60 |
| 10,000.00 |
15,000.00 |
169.50 |
| 15,000.00 |
20,000.00 |
173.00 |
| 20,000.00 |
30,000.00 |
289.00 |
| 30,000.00 |
40,000.00 |
404.00 |
| 40,000.00 |
50,000.00 |
578.00 |
| 50,000.00 |
75,000.00 |
924.00 |
| 75,000.00 |
100,000.00 |
1,386.00 |
| 100,000.00 |
150,000.00 |
2,079.00 |
| 150,000.00 |
200,000.00 |
2,772.00 |
| 200,000.00 |
250,000.00 |
3,812.00 |
| 250,000.00 |
300,000.00 |
4,851.00 |
| 300,000.00 |
400,000.00 |
6,468.00 |
| 400,000.00 |
500,000.00 |
8,663.00 |
| 500,000.00 |
750,000.00 |
9,713.00 |
| 750,000.00 |
1,000,000.00 |
10,763.00 |
| 1,000,000.00 |
2,000,000.00 |
12,075.00 |
| over 2,000,000.00 |
65% of 1% |
|
| Business Tax - BANKS |
50% of 1% of GAR of preceeding CY |
|
| Business Tax - Peddlers |
P 50.00 |
|
| Business Tax - MANUFACTURERS |
|
| less than 10,000.00 |
173.00 |
| 10,000.00 |
15,000.00 |
231.00 |
| 15,000.00 |
20,000.00 |
317.00 |
| 20,000.00 |
30,000.00 |
462.00 |
| 30,000.00 |
40,000.00 |
693.00 |
| 40,000.00 |
50,000.00 |
866.00 |
| 50,000.00 |
75,000.00 |
1,386.00 |
| 75,000.00 |
100,000.00 |
1,733.00 |
| 100,000.00 |
150,000.00 |
2,310.00 |
| 150,000.00 |
200,000.00 |
2,888.00 |
| 200,000.00 |
300,000.00 |
4,043.00 |
| 300,000.00 |
500,000.00 |
5,775.00 |
| 500,000.00 |
750,000.00 |
8,400.00 |
| 750,000.00 |
1,000,000.00 |
10,500.00 |
| 1,000,000.00 |
2,000,000.00 |
14,438.00 |
| 2,000,000.00 |
3,000,000.00 |
17,325.00 |
| 3,000,000.00 |
4,000,000.00 |
20,790.00 |
| 4,000,000.00 |
5,000,000.00 |
24,255.00 |
| 5,000,000.00 |
6,500,000.00 |
25,594.00 |
| 6,500,000.00 |
7,000,000.00 |
26,873.00 |
| 7,000,000.00 |
20,000,000.00 |
39% of 1% |
| over 20,000,000.00 |
39% of 1% + 25% of 1% for every 1,000,000 over 20,000,000 |
|
