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Concepts and Definitions 
Income Classification for Provinces, Cities and Municipalities
(Based on Department of Finance Department Order No.23-08 Effective July 29, 2008)
Provinces
| Class | Average Annual Income |
| First | P 450 M or more |
| Second | P 360 M or more but less than P 450 M |
| Third | P 270 M or more but less than P 360 M |
| Fourth | P 180 M or more but less than P 270 M |
| Fifth | P 90 M or more but less than P 180 M |
| Sixth | Below P 90 M |
Cities
| Class | Average Annual Income |
| First | P 400 M or more |
| Second | P 320 M or more but less than P 400 M |
| Third | P 240 M or more but less than P 320 M |
| Fourth | P 160 M or more but less than P 240 M |
| Fifth | P 80 M or more but less than P 160 M |
| Sixth | Below P 80 M |
Municipalities
| Class | Average Annual Income |
| First | P 55 M or more |
| Second | P 45 M or more but less than P 55 M |
| Third | P 35 M or more but less than P 45 M |
| Fourth | P 25 M or more but less than P 35 M |
| Fifth | P 15 M or more but less than P 25 M |
| Sixth | Below P 15 M |
Philippine Standard
Geographic Codes |
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Articles
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| Introduction • E.O. 36 • A.O 129 • P.D. 465 Technical Notes Concepts and Definitions |
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