BUSINESS TAXES AND LICENSES
Rates below apply to Iloilo City Businesses only. Different rates may apply to Provincial businesses and municipalities. Please refer to Cost of Doing Business 2007 handbook of the Iloilo Provincial Government for complete provincial rates.
| A. Occupation / Professional Tax | |||
|---|---|---|---|
| Group 1 | P 300.00 | ||
| Group 2 | P 200.00 | ||
| Group 3 | P 100.00 | ||
| Others Associate / Assistant | |||
| Occupation Tax (Municipal) | B. Tax on Delivery Truck / Van | ||
| Annual Fee | P 500.00 | ||
| Sticker | P 40.00 | C. Sand and Gravel and Other Quarry Resources | 15% of the FMV in the City of lloilo per Cu. Meter. | D. Transfer of Real Property | 75% of 1% of consideration or FMV whichever is higher, Deed of Sale and Zonal Valuation | E. Business Printing |
| Publication | 75% of 1% of Gross Annual Receipts | ||
| Newly Started | 1/30 of 1 % of capital investment | F. Franchise | |
| Newiy Started | 75% of 1%. of Gross Annual Receipts 1/30 of 1% of Capital investment |
G. Amusement Tax | |
| Night clubs, Day clubs, Cocktail lounges or Bars, Cabaret or Dance Halls | P400.000 or less - 3% In excess of 400,000 but less than 1 M - 2% In excess of 1M-1% | ||
| Bowling Alleys, Massage Clinic, Sauna Bath Video Computer, Machine & Video Tapes Rentals | 3% Less than 100,000 - 3% 100,000 or more -2% | ||
| Bath house (Swimming Pool) Theaters & Cinema Houses | 3% P 1,000 - P 3,000 above rate x 100% if Air-conditioned | H. Manufacturer, Assembler, Repacker, Processors, Brewer, Distillers, Rectifiers of Any Article of Commerce or Whatever Kind of Nature | P 247.50 - P 36,562.50 or 20% of 1% in excess of P100 M of Gross Sales or Receipts | I. Exporter, Manufacturers, Millers, Producers, Wholesalers or Distributors, Dealers or Retailer of Essential Commodities Regulatory fees | One-half (1/2) of the rates prescribed under Sub-Section a. b. e. of Section 4 Same as in H | J. Wholesalers, Distributors or Dealers of Any Article of Whatever Kind of Nature Including Liquor, Cigar, Cigarettes, Tobacco, Leaf Tobacco. | P 27.00 - P 15.000 per annum and 40% of 1 % in excess of P 2 M of Gross Receipt | K. Retailers (Gross Receipt) |
| P 400,000 or less | 2% | ||
| P 400,000 or more~P1 M | 1% | ||
| Exceeding P 1M | 40% of 1% | L. Exporter of Non-Essential Commodities | P100 M and Below - P 1,500 per annum Excess of P100 M - 50% of 1% | M. Banks/Financial Institutions | 50% of 1% of the Gross Receipts of the preceding calendar year | N. Contractors and other Independent Contractors | P 41.25 - P 1 7,250 per annum or 75% of 1% in excess of P2 M of Gross Receipts | 0. Hotel, Motel, Lodging, Boarding houses | P 41.25 - P 17.250 or 15% of 1% in excess of P2 M of Gross Receipts | P. Producers Tax on Agricultural and Aquatic Products on Commercial Scale | 2% of Gross sales or receipts of the preceding calendar year | Q. J. Peddlers | P 75.00 | R. Rice and Corn Mills | 1% | S. Water Extraction | 3% | T. Unspecified Taxes | 3% |
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An eight paged brochure about the profile of Iloilo Province and City which investors can find helpful because it highlights fast facts, investment strengths and important contacts. Copies available at the Iloilo Business Club Office.
Cost of Doing Business 2008 in the City of Iloilo. An ideal supplement to the brochure for investors to use as guide because it contains important figures and information in setting up a business in Iloilo. Also serves as an essential handbook for "beginners" that are preparing to join the business world. Download a pdf copy 
Cost of Doing Business 2007 is the Iloilo Provincial Government's initiative that provides pertinent information to investors, researchers and development planners on business opportunities and investments of different trade and business sectors in the Province. Get a copy at the PPDO, Iloilo Provincial Capitol.