RATES FOR TRANSFER AND BUSINESS TAX PAYMENT AND CORRECT PAYEE

RATE ON BUSINESS TAX

LOCATION RATE ON TRANSFER TAX PAYEE
(if SELLER is CORPORATION)

75% of 1% whichever is higher on

1. Quezon City Total consideration, market value, zonal value 27.5% of 1% - Total Consideration OFFICE OF THE CITY TREASURER-QUEZON CITY
(Book-QC Revenue Code page 36 & 37)

2. Makati City 60% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MAKATI
Total consideration, market value,

3. Valenzuela City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-VALENZUELA
Total consideration, market value,

4. Navotas City 50% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-NAVOTAS
Total consideration, market value,

5. Malabon City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MALABON
Total consideration, market value,

6. Caloocan City 82.5% of 1% whichever is higher on 27 % of 1% - whichever is higher on OFFICE OF THE CITY TREASURER-CALOOCAN
Total consideration, market value, zonal value Total Consideration, MV & Zonal Value

7. San Juan City 60% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-SAN JUAN
Total consideration, market value,

8. City of Manila 82.5% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MANILA
Total consideration, market value
Book-2013 Revenue Code -page 24

9. Mandaluyong City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MANDALUYONG
Total consideration, market value, zonal value

10. Pasay City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-PASAY
Total consideration, market value

11. Taguig City 60% of 1% whichever is higher on Based on whichever is higher x 70% OFFICE OF THE CITY TREASURER-TAGUIG
Total consideration, Zonal Value, market value Amount derived from 70% x 75% of 1%
12. Marikina City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MARIKINA
Total consideration, market value

13. Pasig City 75% of 1% whichever is higher on Total Consideration x 15% of 1% OFFICE OF THE CITY TREASURER-PASIG
Total consideration, Zonal Value, market value

14. Las Piñas City 55% of 1% whichever is higher on Total Consideration x 70% x 0.55% OFFICE OF THE CITY TREASURER-LAS PIÑAS
Total consideration, market value

15. Antipolo City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-ANTIPOLO
Total consideration, market value

16. Province of Rizal 50% of 1% whichever is higher on N/A PROVINCIAL TREASURER OF RIZAL
Total consideration, market value