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Concepts and Definitions ![]()
Income Classification for Provinces, Cities and Municipalities
(Based on Department of Finance Department Order No.20-05 Effective July 29, 2005)
Provinces
| Class | Average Annual Income |
| First | P 350 M or more |
| Second | P 280 M or more but less than P 350 M |
| Third | P 210 M or more but less than P 280 M |
| Fourth | P 140 M or more but less than P 210 M |
| Fifth | P 70 M or more but less than P 140 M |
| Sixth | Below P 70 M |
Cities
| Class | Average Annual Income |
| Special | per Presidential Decree No. 465 |
| First | P 300 M or more |
| Second | P 240 M or more but less than P 300 M |
| Third | P 180 M or more but less than P 240 M |
| Fourth | P 120 M or more but less than P 180 M |
| Fifth | P 60 M or more but less than P 120 M |
| Sixth | Below P 60 M |
Municipalities
| Class | Average Annual Income |
| First | P 50 M or more |
| Second | P 40 M or more but less than P 50 M |
| Third | P 30 M or more but less than P 40 M |
| Fourth | P 20 M or more but less than P 30 M |
| Fifth | P 10 M or more but less than P 20 M |
| Sixth | Below P 10 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 |