The Makati City government on Sunday, Jan. 11, urged landowners to pay their annual real property tax (RPT) dues on or before Jan. 20 and avail of the discount being offered by the new city ordinance which offers an additional 15 percent on top of the 10 percent “early bird” discount.

City Hall of Makati

The early bird discount is being offered to non-delinquent taxpayers. When combined, a total 25 percent off can be availed of by the taxpayers. 

“I urge Makati residents and businesses to pay their annual RPT dues on time and enjoy substantial savings from the newly-approved 15 percent relief on land taxes granted by City Ordinance No. 2025-A-040 for a period of three years,” Mayor Nancy Binay said.

“City government frontline offices at City Hall have been operating even on weekends since the start of the year to accommodate our taxpayers who cannot come during weekdays. Several taxpayers, including senior citizens, have expressed their delight over the significant reduction in their land tax payments, which left them with funds to spare for other essential needs,” she added. 

The new City Ordinance No. 2025-A-040 replaced City Ordinance No. 2025-047 due to technical defects.

It was enacted by the Sangguniang Panlungsod on December 9, 2025 and was approved by Mayor Binay on December 11, 2025. It 

"After careful review and comprehensive study, we recognized that our taxpayers need genuine, meaningful relief. This 15% across-the-board reduction on land taxes demonstrates our commitment to easing the financial burden on Makati residents while maintaining fiscal responsibility and sustaining essential public services,” Binay added.

Binay explained that for a homeowner who paid P100,000 in annual RPT, he or she can save P15,000 each year for a period of three years, according to the ordinance, if the 25 percent discount was granted.

For commercial property owners, a P500,000 RPT, taxpayers would get P75,000 off.

The tax relief is retroactive to January 1, 2025, ensuring that property owners benefit from the reduced rates for the entire 2025 tax year.

Payments that were already made will be adjusted to reflect the 15 percent reduction, succeeding payments would automatically deduct tax credits.

Meanwhile, property owners who availed themselves of the tax amnesty under the city ordinance would not be eligible to receive the additional 15 percent tax relief, regardless of the taxable period involved. Quarterly payments of RPT are also not covered by the tax relief.