Guide

How to pay real property tax (amilyar) from abroad

By the SEENDI team · Updated October 1, 2026 · 6 min read

If you own land, a house or a condo in the Philippines, your city or municipality charges real property tax (RPT) on it every year, often called amilyar. It’s easy to forget when you live abroad, and the penalties add up. Here’s what you need to know and how to pay it from overseas.

What real property tax is

Real property tax is a yearly tax on land, buildings and machinery, collected by the local government (the city or municipality) where the property is. It’s based on the assessed value shown on the property’s Tax Declaration, which is issued by the City or Municipal Assessor. The bill also includes a small additional tax for the Special Education Fund.

Each property, and sometimes the land and the building on it separately, has its own Tax Declaration number. The tax is paid to the City or Municipal Treasurer’s Office.

When it’s due

Under the Local Government Code, real property tax for the year can be paid:

• In full, usually on or before January 31, or
• In four quarterly installments, due on or before March 31, June 30, September 30 and December 31.

Many cities and municipalities give a discount, up to 20%, for paying the whole year early or on time. The exact discount and deadlines are set by each local government, so check with yours.

What happens if it isn’t paid

• Interest builds up. Unpaid tax is charged 2% per month, for up to 36 months. That can add as much as 72% to what you owe.
• You may not be able to sell or transfer. To sell, transfer or mortgage property you usually need a real property tax clearance, which the Treasurer only issues once all taxes are paid.
• The property can be auctioned. If taxes stay unpaid long enough, the local government can levy the property and sell it at public auction. Owners usually have a limited time to redeem it by paying everything due.

What you need to check or pay it

1. The Tax Declaration number (sometimes shown as the ARP or PIN). It’s on the Tax Declaration and on last year’s official receipt.
2. The property’s location and the owner’s name as it appears on the Tax Declaration.
3. If someone pays for you: most Treasurer’s Offices accept payment from anyone, but asking for records, a tax clearance or copies of past receipts may need an authorization letter and a copy of the owner’s ID.

Ways to pay from abroad

1. Your local government’s online payment

A growing number of cities, especially in Metro Manila and other large cities, let you check and pay real property tax online through their own website or app, sometimes through banks or e-wallets. Look for the official website or Facebook page of the city or municipality where your property is. Online systems may not cover older unpaid years, so you may still need to settle those at the office.

2. Ask family to pay at the Treasurer’s Office

Give them the Tax Declaration number and last year’s receipt. Ask them to send you a photo of the official receipt right away and keep the original safe. You’ll need your receipts if you ever sell the property or there’s a dispute.

3. Send a representative

SEENDI can send a vetted representative to the Treasurer’s Office to check exactly what’s due, including any unpaid years and penalties. You approve the amount before anything is paid, and we send you the official receipt. If you need it, we can also get your Tax Declaration and property history from the Assessor at the same time.

This guide is general information, not legal or tax advice. Requirements and fees vary between offices and can change, so check with the office concerned. More about our land records & tax service · All guides