Key takeaways
- Individuals pay ₱5.00 basic community tax plus ₱1.00 for every ₱1,000 of income; the additional tax can never exceed ₱5,000, so the most anyone pays is ₱5,005 a year before interest (RA 7160 Sec. 157).
- Corporations pay ₱500 plus ₱2 for every ₱5,000 of real property assessed value and of gross receipts; the additional tax is capped at ₱10,000 (Sec. 158).
- The tax is due by the last day of February. After that, 24% a year interest is added until you pay (Sec. 161).
- A cedula is valid for the calendar year it is issued; for January to 15 April, last year's cedula is still accepted (Sec. 163(c)).
- A cedula is not a photo ID. Notaries, banks and agencies ask for a government ID with your photo and signature; the cedula number is only an extra line.
Cedula at a glance
| Fee | Processing time | Validity | Where to apply | Apply online? | Official site |
|---|---|---|---|---|---|
| Individuals: ₱5 + ₱1 per ₱1,000 of income, max ₱5,005. Corporations: ₱500 + ₱2 per ₱5,000, max ₱10,500 | Minutes at the counter (the Manolo Fortich treasurer's charter lists 10 minutes) | The calendar year of issue | City or municipal treasurer's office where you live; many barangay halls collect it too | Only where your city or municipality offers it — check its website | RA 7160 on Lawphil |
As of November 2026. Rates: RA 7160 Secs. 157–158; due date and interest: Sec. 161; place of payment: Sec. 160; barangay collection: Sec. 164(b). Processing time: Manolo Fortich Citizen's Charter, checked 10 November 2026; other LGUs set their own.
The amounts in the table are set by national law, so they are the same in every city and municipality. What differs from place to place is the paperwork: which proof of income the treasurer asks for, whether the barangay collects on the city's behalf, and whether you can pay online. Your city's revenue code and citizen's charter govern those details.
Cedula requirements: what to bring
| Document | Notes | Where to get it |
|---|---|---|
| One valid ID | Any government ID, or a school or company ID where the treasurer accepts it; it confirms your name, birth date and address | Your own ID (PhilSys, driver's licence, passport, postal ID) |
| Proof of income, if you earn | Last year's gross salary (BIR Form 2316 or payslips), business gross receipts (ITR or income statement) or rent received. It sets the ₱1 per ₱1,000 additional tax | Your employer's HR or payroll; your own books or ITR |
| Tax declaration, if you own real property | Shows the assessed value; owning real property assessed at ₱1,000 or more makes you liable even with no income (Sec. 157) | City or municipal assessor's office |
| Last year's cedula (optional) | Speeds up encoding of your details | Your own files |
| Spouse's figures, if married | The additional tax of a husband and wife is based on their total property and total gross receipts or earnings (Sec. 157) | Your spouse's 2316 or ITR |
Most treasurers accept a declared income figure without documents for a low-income cedula; a bank, notary or employer that sees an obviously low amount may ask why.
| Document | Notes | Where to get it |
|---|---|---|
| Certificate of registration (SEC) and business details | Identifies the corporation and its principal office, which is where it pays (Sec. 160) | Corporate secretary |
| Last year's audited financial statements or gross receipts | Gross receipts or earnings, including dividends from other corporations (Sec. 158) | Accounting department |
| Tax declarations of real property owned | Assessed value for the ₱2 per ₱5,000 property component | Assessor's office |
| Authorisation of the person paying | A board resolution, secretary's certificate or authorization letter for the liaison | Corporate secretary; see our authorization letter |
Corporations: what treasurers commonly ask for before issuing a corporate community tax certificate. The list is practice, not law; your treasurer may ask for less or more.
How to get a cedula, step by step
| Step | What to do | Time it takes | Tip |
|---|---|---|---|
| 1 | Work out your figure with the calculator above: last year's gross income from salary, business and property | 2 minutes | Use gross, not take-home pay |
| 2 | Go to the treasurer's office of the city or municipality where you live, or your barangay hall if it collects | Travel time | Sec. 160: individuals pay where they reside; corporations where their principal office is |
| 3 | Fill in the application slip or tell the cashier your details and income | 1–2 minutes | Write your name exactly as on your ID; it will be copied to other documents |
| 4 | The cashier computes the tax and any interest | 1 minute | Check the amount against the calculator; ask which figure was used |
| 5 | Pay and receive the cedula; sign and put your right thumbmark where asked | About 5 minutes | Keep it flat — you will be asked for the number, date and place of issue |
Step times follow the Manolo Fortich Municipal Treasurer's Citizen's Charter (total 10 minutes), checked 10 November 2026; queues add to this, especially in January and February.
Cedula computation: the formula in RA 7160
Section 157 says that every inhabitant of the Philippines aged 18 or over who has been regularly employed on a wage or salary basis for at least 30 consecutive working days in a calendar year, or who is engaged in business or an occupation, or who owns real property with an aggregate assessed value of ₱1,000 or more, or who is required by law to file an income tax return, pays the community tax.
| Component | Individual (Sec. 157) | Corporation (Sec. 158) |
|---|---|---|
| Basic community tax | ₱5.00 | ₱500.00 |
| Additional tax on income or receipts | ₱1.00 for every ₱1,000 of income from business, exercise of profession or property | ₱2.00 for every ₱5,000 of gross receipts or earnings in the Philippines in the preceding year (dividends included) |
| Additional tax on real property | None as such: owning property worth ₱1,000+ (assessed) only makes you liable; rent counts as income | ₱2.00 for every ₱5,000 of real property assessed value owned in the preceding year |
| Cap on the additional tax | ₱5,000 | ₱10,000 |
| Most you can pay before interest | ₱5,005 | ₱10,500 |
| Due date | Last day of February (Sec. 161) | Last day of February (Sec. 161) |
| Late payment | 24% a year interest from the due date until paid | 24% a year interest from the due date until paid |
Rates as of November 2026: RA 7160 Secs. 157, 158 and 161, unchanged since 1991. Checked against the law text on Lawphil on 10 November 2026.
Legal basis: RA 7160 (Local Government Code of 1991), Book II, Title One, Chapter IV, Article Two: Sec. 156 (community tax), 157 (individuals), 158 (juridical persons), 159 (exemptions), 160 (place of payment), 161 (time for payment; 24% interest), 162 (₱1 certificate for persons not liable), 163 (presentation of the certificate).
Primary sources: RA 7160 on Lawphil
How the calculator counts "for every ₱1,000"
The calculator charges ₱1 for each complete ₱1,000 of income and ignores the remainder, so ₱300,500 is taxed as 300 thousands. The Code does not say how a part-thousand is treated, so your treasurer's count may differ by a peso or two. It then caps the additional tax at ₱5,000. You reach the cap at ₱5,000,000 of income; above that, everyone pays ₱5,005.
How interest for late payment is counted
| Your situation this year | When the tax is due (Sec. 161) | What the calculator does |
|---|---|---|
| Liable since before 1 January | Last day of February | Interest by exact days after that date |
| Turned 18, came to reside or stopped being exempt by 31 March (corporations: organised by 31 March) | 20 days to pay without becoming delinquent | Interest only after the later of the 20th day and the last day of February |
| Same event between 1 April and 30 June | Liable from that day; the Code states no payment window | Shows the tax with no interest and tells you to ask the treasurer |
| Same event on or after 1 July | Not subject to the tax for that year | ₱0; a ₱1 certificate if an office insists (Sec. 162) |
RA 7160 Sec. 161(a) and (b), checked on Lawphil on 10 November 2026. The April–June row is not settled by the Code; ask your treasurer.
Section 161 adds interest of 24% per annum from the due date (the last day of February) until the tax is paid. The calculator counts it by exact days, 24% ÷ 365 for each day late, because that is what the law states. Some city and municipal revenue codes instead charge 2% for each month or part of a month; the calculator shows that figure too, labelled as an alternative, so you can compare with the cashier's computation. Sec. 161 sets no limit on the period (the 36-month limit in Sec. 168 is written for other local taxes).
Sample cedula computation table
| Gross income last year | Basic tax | Additional tax | Community tax due | If paid on 30 June (24% a year, 122 days) |
|---|---|---|---|---|
| None (not liable but asking) | — | — | ₱1.00 certificate (Sec. 162) | — |
| None, but liable (e.g. owns land) | ₱5.00 | ₱0.00 | ₱5.00 | ₱5.40 |
| ₱150,000 | ₱5.00 | ₱150.00 | ₱155.00 | ₱167.43 |
| ₱300,000 | ₱5.00 | ₱300.00 | ₱305.00 | ₱329.47 |
| ₱600,000 | ₱5.00 | ₱600.00 | ₱605.00 | ₱653.53 |
| ₱1,200,000 | ₱5.00 | ₱1,200.00 | ₱1,205.00 | ₱1,301.66 |
| ₱5,000,000 | ₱5.00 | ₱5,000.00 (cap reached) | ₱5,005.00 | ₱5,406.50 |
| ₱20,000,000 | ₱5.00 | ₱5,000.00 (capped) | ₱5,005.00 | ₱5,406.50 |
Computed with RA 7160 Secs. 157 and 161 as of November 2026. Interest: 24% a year by exact days, 1 March to 30 June 2026 (122 days). Under the 2% a month method some revenue codes use, June adds 8% instead (₱329.40 on ₱305).
Worked examples
- Gross salary last year (₱25,000 × 12, plus 13th month ₱25,000)
- ₱325,000
- Complete ₱1,000s
- 325
- Additional tax: ₱1 × 325
- ₱325.00
- Basic tax
- ₱5.00
- Paid on 20 February
- No interest
Community tax due: ₱330.00.
- Store gross receipts last year
- ₱480,000
- Spouse's salary last year
- ₱216,000
- Rent received for the room
- ₱36,000
- Total (Sec. 157: spouses' figures are added)
- ₱732,000
- Additional tax: ₱1 × 732
- ₱732.00
- Basic tax
- ₱5.00
- Tax due
- ₱737.00
- Days late: 1 March to 15 May 2026
- 76 days
- Interest: ₱737.00 × 24% ÷ 365 × 76 (Sec. 161)
- ₱36.83
Total to pay on 15 May: ₱773.83 (₱737.00 tax + ₱36.83 interest). Under the 2% a month method of some revenue codes it would be ₱781.22. The Code does not say on whose cedula the combined additional tax goes: ask the treasurer how to split it, and do not both pay it on the same income.
- Assessed value of real property owned last year
- ₱10,000,000
- Property component: ₱2 × 2,000 (₱5,000s)
- ₱4,000.00
- Gross receipts last year
- ₱20,000,000
- Receipts component: ₱2 × 4,000 (₱5,000s)
- ₱8,000.00
- Additional tax before the cap
- ₱12,000.00
- Additional tax after the ₱10,000 cap
- ₱10,000.00
- Basic tax
- ₱500.00
Corporate community tax due: ₱10,500.00, the most any corporation pays in a year before interest.
What the cedula is still used for
| Transaction | Why the cedula is asked for | Note |
|---|---|---|
| Barangay clearance and certificates | Many barangays print your cedula number on the certificate | See our barangay clearance generator, which has the cedula lines |
| Notarisation of a document | Sec. 163(a) lists acknowledging a document before a notary | The notary still needs a photo ID; see how to notarize a document |
| Business permits and licences | Sec. 163 lists receiving any licence, certificate or permit from a public authority | Corporations show the corporate CTC |
| Employment (new hires) | Sec. 163 lists receiving a salary or wage; some employers ask | See the employment documents hub |
| Oath of office in government | Listed in Sec. 163(a) | Bring your current-year cedula |
| Voter registration | Not required: Sec. 163(a) says it shall not be required to register as a voter | COMELEC does not accept it as an ID either; see voter registration |
Common cedula problems and how to fix them
| Problem | Why it happens | Fix |
|---|---|---|
| Charged more than ₱5,005 although you paid by the end of February | Wrong figure or a fee added on top | The additional tax is capped by law at ₱5,000; ask for the computation and an official receipt |
| Charged interest in January or February | Misreading of the due date | Interest starts only after the last day of February (Sec. 161) |
| Told to pay where you work, not where you live | Confusion between residence and workplace | Individuals pay in their place of residence (Sec. 160) |
| The office says last year's cedula is no good in March | Sec. 163(c) grace period | Last year's cedula suffices only from January to 15 April; after that get the current one |
| You were told a cedula is "valid one year from the date of issue" | A common shortcut, repeated even on some LGU pages | The tax is annual and accrues every 1 January (Sec. 161), so a cedula from November covers only that year; get a new one in January |
| Turned 18 this year | Liability starts on your birthday | By 31 March you have 20 days to pay without interest; on or after 1 July you are not liable this year (Sec. 161(a)) and may still get a ₱1 certificate (Sec. 162). Tell the calculator the date |
| Name misspelled on the cedula | Encoding error at the counter | Ask for a correction the same day; if your records differ across documents, an affidavit of discrepancy explains it |
| Lost cedula | It is a small paper slip | Get a new one for the year; the treasurer can look up the old number. For a formal record, use an affidavit of loss |
Who is exempt and who pays only ₱1
| Person | Community tax | Legal basis |
|---|---|---|
| Diplomatic and consular representatives | Exempt | Sec. 159(1) |
| Transient visitors staying three months or less | Exempt | Sec. 159(2) |
| Under 18, or not employed, not in business, no property of ₱1,000+ assessed value and not required to file an ITR | Not liable; may get a certificate for ₱1.00 | Secs. 157 and 162 |
| Turned 18 or came to live in the Philippines on or after 1 July | Not liable for that year | Sec. 161(a) |
| Corporation organised on or after 1 July | Not liable for that year | Sec. 161(b) |
As of November 2026, from the text of RA 7160.
Individual vs corporate cedula
| Individual (CTC) | Corporation (corporate CTC) | |
|---|---|---|
| Who pays | Residents 18+ who meet any Sec. 157 condition | Every corporation doing business in the Philippines |
| Basic tax | ₱5 | ₱500 |
| Additional | ₱1 per ₱1,000 of income | ₱2 per ₱5,000 of assessed property and ₱2 per ₱5,000 of gross receipts |
| Maximum (before interest) | ₱5,005 | ₱10,500 |
| Where | Place of residence | Place of the principal office |
Buod sa Tagalog
Ang cedula (community tax certificate) ay kinukuha sa treasurer's office ng inyong lungsod o munisipyo, o sa barangay hall kung doon ito kinokolekta. Magdala ng isang valid ID at, kung may kita, ng payslip, BIR Form 2316 o ITR. Ang buwis ay ₱5 at dagdag na ₱1 sa bawat ₱1,000 ng kita noong nakaraang taon, pero hindi hihigit sa ₱5,005. Bayaran bago matapos ang Pebrero para walang interes; pagkatapos nito, may 24% kada taon na interes. Valid ang cedula para sa buong taon kung kailan ito inisyu.
Frequently asked questions
+How much is the cedula in 2026?
For an individual it is ₱5.00 plus ₱1.00 for every ₱1,000 of last year's income, with the additional part capped at ₱5,000. Someone who earned ₱300,000 pays ₱305; the most anyone pays is ₱5,005. Corporations pay ₱500 plus ₱2 per ₱5,000 of assessed property and of gross receipts, up to ₱10,500. These rates come from RA 7160 and have not changed since 1991.
+What are the requirements for a cedula?
Bring one valid ID. If you have income, bring proof of last year's gross earnings, such as your BIR Form 2316, payslips or ITR, because the additional tax is computed from it. If you own land or a house, the tax declaration shows the assessed value. Married couples declare their combined figures. Corporations bring their SEC registration, gross receipts and the tax declarations of their real property.
+How is the cedula computed?
Add your gross income for last year from salary or profession, business and property. Count the complete thousands, multiply by ₱1, and cap that additional tax at ₱5,000. Add the ₱5 basic tax. If you pay after the last day of February, add interest at 24% a year for each day late; some revenue codes use 2% per month instead. The calculator above shows each line.
+Where can I get a cedula?
At the treasurer's office of the city or municipality where you live; the Local Government Code says individuals pay in their place of residence. City and municipal treasurers also deputize barangay treasurers to collect the tax, so many barangay halls issue cedulas. Some cities let you apply and pay online; check your city's official website or Facebook page before you go.
+How long is a cedula valid?
A cedula covers the calendar year it is issued in, because the community tax accrues every 1 January. From January to 15 April, offices must still accept the previous year's certificate. After 15 April you need the current year's cedula for any transaction that requires one, such as a barangay clearance or a business permit.
+Is there a penalty for getting a cedula late?
Yes. The tax is due on or before the last day of February. After that, the law adds interest of 24% per year from the due date until you pay: a ₱305 cedula paid on 30 June costs about ₱329.47. Some revenue codes charge 2% per month instead (₱329.40). Someone who turns 18 by 31 March has 20 days to pay without interest.
+Can I use my cedula as a valid ID?
Not on its own. A cedula has no photograph, so a notary cannot accept it as competent evidence of identity and most agencies, banks and COMELEC do not list it as an ID. It is supporting proof that you paid the community tax. Bring a government ID with your photo and signature, such as the PhilID, passport, driver's licence or postal ID.
+I have no job and no income. Do I still need a cedula?
If you are 18 or older but not employed, not in business, own no real property assessed at ₱1,000 or more and are not required to file an income tax return, you are not liable for the community tax. If an office still asks for a cedula, the law lets the treasurer issue one to a person not subject to the tax for ₱1.00, or you may pay the ₱5 basic tax.
Related formats and guides
Official sources
- RA 7160, Local Government Code of 1991 (Lawphil) — Secs. 156–164: community tax rates, cap, exemptions, place and time of payment, 24% interest, ₱1 certificate, presentation of the certificate. Checked 10 Nov 2026.
- Manolo Fortich Municipal Treasurer's Office: Community Tax Certificate — Citizen's charter: requirements, ₱5 basic + ₱1 per ₱1,000, ₱5,000 cap, 24% interest, 10-minute processing. Checked 10 Nov 2026.
- Philippine News Agency: Why 'cedula' seems to be still in PH after 125 years — Government news agency quoting Sec. 157: ₱5 community tax and ₱1 per ₱1,000 of income. Checked 10 Nov 2026.
- 2004 Rules on Notarial Practice (Lawphil) — Rule II, Sec. 12: competent evidence of identity is an ID with photograph and signature. Checked 10 Nov 2026.
Deepak Middha, Chartered Accountant
18 years in hedge funds; writes and maintains sulat.ph. Every fee, processing time and requirement on this page links to the official agency page, citizen's charter or law it comes from, and were checked against those sources on 2026-11-11. Where a rule could not be confirmed from an official source, the page says so or leaves it out.
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