Professional tax receipt (PTR): who pays, where, and by when
This page is for a licensed professional — a doctor, lawyer, engineer, accountant, nurse or any profession that needs a government examination — who has to pay the professional tax and write the PTR number on documents. At the end you will know who pays it, to which local government, how much at most, by when, and where the receipt number goes.
The PTR is a local tax: it is not filed with the BIR or the PRC, and there is no national form for it. PhilForms fills the PRC's Professional Identification Card application, which professionals renew separately.
Who pays it
The province may levy a yearly professional tax on each person practising a profession that requires a government examination (RA 7160, section 139(a)). A city may levy the taxes a province may (section 151), so in a city you pay the city.
Professionals exclusively employed in the government are exempt (section 139(d)).
Where you pay it
You pay to the province (or city) where you practise, or, if you practise in several places, where you keep your principal office. Once paid, you may practise anywhere in the Philippines without any other national or local tax, license or fee for practising that profession (section 139(b)). Pay at the treasurer's office of that province or city.
How much
The amount is set by the provincial board, but it may not exceed ₱300 a year (section 139(a)). A city may charge more than a province for most taxes, but not for the professional tax: the higher-rate allowance for cities excludes professional and amusement taxes (section 151).
A clinic or office and the business permit
The Bureau of Local Government Finance's guidelines on taxing professionals repeat these rules and add one: a professional who has paid the professional tax is exempt from the business permit fee for his or her clinic or office, but must still secure the business permit, at no cost, when registering and renewing the office — subject to the local ordinance (BLGF Local Finance Circular No. 001-2019, section 6).
By when
Every year on or before January 31. Someone who starts practising after January pays the full tax before beginning (section 139(d)). An employer of a professional must require the tax to be paid before employment and every year after (section 139(c)).
Where the PTR number goes
The professional writes the number of the official receipt in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be (section 139(e)). That is why a notary's block, a doctor's prescription pad and an engineer's plans carry a "PTR No."
Questions
Saan magbabayad ng PTR? At the treasurer's office of the province or city where you practise, or where your principal office is if you practise in several places (RA 7160, section 139(b)).
Magkano ang PTR? At most ₱300 a year; the province or city sets the exact amount within that ceiling (sections 139(a) and 151).
When is the PTR due? On or before January 31 every year; if you start practising later in the year, before you start (section 139(d)).
Do I still need a business permit for my clinic? Yes, but the fee is waived once the professional tax is paid; the permit itself is issued at no cost, subject to the local ordinance (BLGF LFC No. 001-2019, section 6).
I work for a government hospital. Do I pay the PTR? Not if you are exclusively employed in the government — the law exempts you (section 139(d)).
Last checked 2026-10-23. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.
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