Income Classification of the Province, City, and Municipalities

Local Government Unit200520082024
Province Category
Bohol1st Class1st Class
City Category
Tagbilaran City3rd Class3rd Class2nd Class
Municipality Category
Alburquerque5th Class5th Class4th Class
Alicia4th Class4th Class3rd Class
Anda5th Class5th Class4th Class
Antequera4th Class4th Class4th Class
Baclayon5th Class4th Class4th Class
Balilihan4th Class4th Class3rd Class
Batuan5th Class5th Class4th Class
Bien Unido5th Class4th Class4th Class
Bilar4th Class4th Class4th Class
Benavista4th Class4th Class1st Class
Calape4th Class3rd Class2nd Class
Candijay4th Class4th Class3rd Class
Carmen2nd Class1st Class1st Class
Catigbian4th Class4th Class3rd Class
Clarin5th Class5th Class4th Class
Corella5th Class5th Class4th Class
Cortes5th Class5th Class4th Class
Dagohoy5th Class5th Class4th Class
Danao4th Class4th Class3rd Class
Dauis4th Class4th Class1st Class
Dimiao5th Class4th Class4th Class
Duero5th Class4th Class4th Class
Garcia-Hernandez4th Class4th Class3rd Class
Getafe4th Class3rd Class2nd Class
Guindulman4th Class4th Class2nd Class
Inabanga3rd Class3rd Class1st Class
Jagna4th Class3rd Class2nd Class
Lila5th Class5th Class4th Class
Loay5th Class5th Class4th Class
Loboc5th Class4th Class3rd Class
Loon3rd Class2nd Class1st Class
Mabini4th Class4th Class3rd Class
Maribojoc5th Class4th Class3rd Class
Panglao4th Class4th Class1st Class
Pilar4th Class4th Class3rd Class
Pres. Carlos P. Garcia5th Class4th Class3rd Class
Sagbayan4th Class4th Class3rd Class
San Isidro5th Class5th Class5th Class
San Miguel4th Class4th Class2nd Class
Sevilla5th Class5th Class4th Class
Sierra Bullones4th Class3rd Class2nd Class
Sikatuna5th Class5th Class5th Class
Talibon1st Class1st Class1st Class
Trinidad4th Class3rd Class1st Class
Tubigon3rd Class1st Class1st Class
Ubay2nd Class1st Class1st Class
Valencia4th Class4th Class3rd Class

Reference Tables

Income Classification of Provinces

Income Classification200520082024
1st ClassP450 Million or moreP1.50 Billion or more
2nd ClassP360 Million to P450 MillionP900 Million to P1.50 Billion
3rd ClassP270 Million to P360 MillionP700 Million to Php 900 Million
4th ClassP180 Million to P270 MillionP500 Million to P700 Million
5th ClassP90 Million to P180 MillionLess than P500 Million
6th ClassLess than P90 Million

Income Classification of Cities

Income Classification200520082024
1st classP300 Million or moreP400 Million or moreP1.30 Billion or more
2nd ClassP240 Million to P300 MillionP320 Million to 400 MillionP1.00 Billion to P1.30 Billion
3rd ClassP180 Million to P240 MillionP240 Million to P320 MillionP800 Million to P1.00 Billion
4th ClassP120 Million to P180 MillionP160 Million to P240 MillionP500 Million to 800 Million
5th ClassP60 Million to P120 MillionP80 Million to 160 MillionLess than P500 Million
6th ClassBelow P60 MillionBelow 80 Million

Income Classification of Municipalities

Income Classification200520082024
1st ClassP50 Million or moreP55 Million or moreP200 Million or more
2nd ClassP40 Million to P50 MillionP45 Million to P55 MillionP160 Million to P200 Million
3rd ClassP30 Million to P40 MillionP35 Million to P45 MillionP130 Million to P160 Million
4th ClassP20 Million to P30 MillionP25 Million to P35 MillionP90 Million to P130 Million
5th ClassP10 Million to P20 MillionP15 Million to P25 MillionLess than P90 Million
6th ClassBelow P10 MillionBelow P15 Million

Sources:

2000-2003 (2005)– Bureau of Local Government Finance – Memorandum Circular No. 01-M(29)-05 and Department of Finance Department Order No.20-05 Effective July 29, 2005

2004-2007 (2008)- Bureau of Local Government Finance – Memorandum Circular No. 01-M(15)-08 and Department of Finance Department Order No.23-08 Effective July 29, 2008

Department of Finance Department Order No. 074-2024

8 thoughts on “Income Classification of the Province, City, and Municipalities”

  1. Is it possible to have an electronic (scanned) copy of BLGF Memo Circular Nos. 01-M(29)-05 and 01-M(15)-08?

    I am doing some research on this. Unfortunately these are not available online and I have problems getting responses from the BLGF itself.

    Thanks a lot.

    Sincerely,

    Nelson

    Reply

    • Hi Nelson,

      We have uploaded the memo here in our website so you can download it from the link below. We hope you’ll find it very useful for your purpose, for the development of Bohol and the betterment of the Boholano people.

      BLGF Memo

      Reply

    • The income classification of 2008 is still the latest. Unlike before wherein it is the Bureau of Local Government Finance who sets the income classification, it is now the Congress that sets this. Until now, no updated income classification yet. For your research, you can still use the 2008 income classification, which is still the official for now. Although LGU have already increased their incomes and revenue collection compared to the 2008 levels…

      Thank you for your interest.

      Reply

  3. Hello! Good Day! I would like to ask regarding the year posted on the reference table. What do those parenthesized years mean on that particular year? Example 2005 (2000-2003) and 2008 (2004-2007). Does that mean that those parenthesized years are the years where the income of the municipality was based?

    Reply

    • Hi Christopher,
      Yes, those years in parenthesis are the basis for determining the Income Classifications. For further guidance, you might want to refer to the Memorandum Circulars stated in the Sources portion found at the bottom of the tables. Thank you.

      Reply

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