Cedula Calculator 2026: Community Tax Computation
The cedula, or community tax certificate, costs a basic ₱ 5 plus ₱ 1 for every ₱ 1,000 of income, up to ₱ 5,000. For an income of ₱ 300,000, paid in April, the total is ₱ 317.20. Paying after February adds interest. Enter your own figures below.
Tables: 2026
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Result
Total to pay
₱ 317.20
Tables: 2026
| Total income | ₱ 300,000.00 |
|---|---|
| Basic community tax | ₱ 5.00 |
| Additional community tax | ₱ 300.00 |
| Community tax due | ₱ 305.00 |
| Interest (2 months, 4%) | ₱ 12.20 |
| Total to pay | ₱ 317.20 |
Notes
- Paid after the last day of February: interest is charged for each month late.
- Married couples: the additional tax is based on your combined property and earnings.
- City and municipal treasurers compute the cedula; their rounding and deadlines may differ slightly.
How this was computed
Basic tax ₱ 5, plus ₱ 1 for every full ₱ 1,000 of income (corporations: of real property value and, separately, of gross receipts), up to ₱ 5,000. If you pay after month 2 of the year, interest is 24% a year, 2% for each month late (2 months here). People not subject to the tax can get a certificate for ₱ 1.
Estimate only. Not legal, tax, or financial advice.
Worked example
Salary of ₱ 300,000, paid in April: basic tax ₱ 5.00 + additional tax ₱ 300.00 = ₱ 305.00. 2 months late × 2% = ₱ 12.20 interest. Total ₱ 317.20.
How it works
The calculator adds your income from business, from your profession or salary and from property, takes ₱ 1 for every full ₱ 1,000 (a part below ₱ 1,000 is not counted), adds the basic ₱ 5 and stops the additional tax at ₱ 5,000. Corporations use their real property and gross receipts instead of income, with their own rates. If you pay after the due month, interest of 24% a year is charged for each full month late (2% a month). The cedula is computed by the city or municipal treasurer, so the final figure can differ slightly.
Basic tax ₱ 5, plus ₱ 1 for every full ₱ 1,000 of income (corporations: of real property value and, separately, of gross receipts), up to ₱ 5,000. If you pay after month 2 of the year, interest is 24% a year, 2% for each month late (2 months here). People not subject to the tax can get a certificate for ₱ 1.
Frequently asked questions
How much is a cedula in 2026?
The basic tax is ₱ 5, plus ₱ 1 for every ₱ 1,000 of income from business, profession, salary or property, up to ₱ 5,000. For example, an income of ₱ 300,000 paid in April comes to ₱ 317.20, interest included.
Who has to get a cedula?
Individuals 18 or older who worked at least 30 days in a row in the year, have a business or occupation, own real property assessed at ₱ 1,000 or more, or file an income tax return. Corporations pay it too.
Is there interest if I pay late?
Yes. If you pay after the last day of February, interest of 24% a year applies, counted as 2% for each full month late. Paid on time, there is no interest.
How do married couples compute the cedula?
For married couples the additional tax is based on the combined property and gross receipts or earnings of the couple, so enter the combined amounts.
How much does a corporation pay for a cedula?
A corporation pays a basic tax of ₱ 500, plus ₱ 2 for every ₱ 5,000 of real property (assessed value) and of gross receipts, up to ₱ 10,000. With ₱ 5,000,000 of property and ₱ 10,000,000 of gross receipts, paid in February, the total is ₱ 6,500.00.
Can I get a cedula if I am not subject to the tax?
Yes. People not subject to the community tax can get a certificate for ₱ 1.