INTERNAL REVENUE ALLOTMENT DEPENDENCY

FYs 2009 - 2016

Coverage: By City
LGU NAME 2009 2010 2011 2012 2013 2014 2015
NCR
CALOOCAN CITY 48% 49% 48% 47% 48% 49% 50%
LAS PIÑAS CITY 48% 48% 47% 43% 42% 43% 43%
MAKATI CITY 9% 10% 9% 8% 7% 7% 7%
MALABON CITY 65% 64% 59% 58% 56% 58% 50%
MANDALUYONG CITY 23% 23% 22% 18% 17% 18% 12%
MANILA CITY 30% 30% 31% 28% 24% 21% 22%
MARIKINA CITY 37% 39% 42% 38% 36% 36% 38%
MUNTINLUPA CITY 24% 27% 26% 24% 23% 22% 21%
NAVOTAS CITY 65% 66% 61% 60% 61% 59% 57%
PARAÑAQUE CITY 30% 30% 31% 27% 24% 24% 28%
PASAY CITY 23% 24% 21% 18% 16% 18% 18%
PASIG CITY 17% 18% 15% 14% 13% 13% 13%
QUEZON CITY 29% 29% 27% 17% 23% 21% 23%
SAN JUAN CITY 27% 29% 28% 25% 24% 22% 22%
TAGUIG CITY 33% 0% 0% 30% 22% 20% 20%
VALENZUELA CITY 43% 45% 42% 36% 37% 36% 34%

CAR
BAGUIO CITY 46% 46% 45% 38% 35% 37% 40%
TABUK CITY 94% 95% 95% 94% 94%

REGION I
ALAMINOS CITY 85% 86% 85% 81% 83% 80% 80%
BATAC CITY 70% 69% 73% 81% 79%
CANDON CITY 79% 55% 54% 56% 60% 77% 66%
DAGUPAN CITY 55% 56% 55% 51% 51% 51% 53%
LAOAG CITY 67% 67% 59% 50% 52% 53% 56%
SAN CARLOS CITY (PANGASINAN) 86% 86% 85% 82% 82% 83% 83%
SAN FERNANDO CITY (LA UNION) 71% 56% 66% 63% 56% 61% 63%
URDANETA CITY 50% 53% 53% 49% 46% 45% 48%
VIGAN CITY 72% 66% 67% 61% 62% 66% 62%
INTERNAL REVENUE ALLOTMENT DEPENDENCY
FYs 2009 - 2016
Coverage: By City
LGU NAME 2009 2010 2011 2012 2013 2014 2015

REGION II
CAUAYAN CITY 80% 81% 80% 75% 71% 73% 72%
ILAGAN CITY 85% 89% 88%
SANTIAGO CITY 87% 87% 87% 85% 85% 84% 86%
TUGUEGARAO CITY 70% 58% 64% 58% 58% 59% 60%

REGION III
ANGELES CITY 51% 51% 48% 44% 42% 43% 41%
BALANGA CITY 71% 67% 69% 62% 61% 61% 62%
CABANATUAN CITY 70% 69% 67% 61% 60% 59% 61%
GAPAN CITY 79% 85% 85% 77% 79% 80% 82%
MABALACAT CITY 53% 48% 46%
MALOLOS CITY 72% 73% 70% 65% 66% 61% 63%
MEYCAUAYAN CITY 53% 52% 50% 45% 44% 44% 45%
OLONGAPO CITY 26% 26% 27% 22% 29% 46% 43%
PALAYAN CITY 97% 97% 97% 95% 96% 94% 94%
SAN FERNANDO CITY (PAMPANGA) 50% 50% 48% 43% 43% 44% 45%
SAN JOSE CITY 82% 82% 80% 77% 76% 74% 75%
SAN JOSE DEL MONTE CITY 83% 82% 80% 77% 72% 69% 71%
SCIENCE CITY OF MUNOZ 93% 94% 93% 90% 88% 86% 87%
TARLAC CITY 75% 75% 71% 64% 64% 64% 66%
INTERNAL REVENUE ALLOTMENT DEPENDENCY
FYs 2009 - 2016
Coverage: By City
LGU NAME 2009 2010 2011 2012 2013 2014 2015

REGION IV-A
ANTIPOLO CITY 70% 69% 66% 61% 61% 55% 58%
BACOOR CITY 53% 57% 56% 59%
BATANGAS CITY 41% 43% 43% 28% 36% 39% 37%
BINAN CITY 36% 37% 35% 38%
CABUYAO CITY 26% 37% 37% 39%
CALAMBA CITY 38% 38% 36% 30% 29% 29% 27%
CAVITE CITY 79% 80% 80% 77% 76% 79% 77%
DASMARINAS CITY 0% 62% 65% 58% 57% 57% 54%
GENERAL TRIAS CITY
IMUS CITY 43% 54% 50% 54%
LIPA CITY 59% 60% 60% 53% 50% 53% 52%
LUCENA CITY 64% 64% 65% 60% 59% 59% 60%
SAN PABLO CITY 71% 70% 69% 63% 64% 65% 65%
SAN PEDRO CITY 53% 60% 59%
SANTA ROSA CITY 31% 32% 31% 24% 23% 24% 25%
TAGAYTAY CITY 39% 31% 36% 30% 28% 28% 32%
TANAUAN CITY 57% 52% 57% 43% 41% 41% 44%
TAYABAS CITY 84% 88% 88% 88% 89%
TRECE MARTIRES CITY 68% 71% 70% 60% 61% 63% 62%

REGION IV-B
CALAPAN CITY 87% 84% 81% 75% 76% 78% 78%
PUERTO PRINCESA CITY 72% 85% 82% 80% 80% 82% 82%

REGION V
IRIGA CITY 88% 87% 84% 83% 82% 82% 84%
LEGAZPI CITY 67% 67% 66% 61% 59% 60% 61%
LIGAO CITY 93% 93% 93% 91% 87% 86% 88%
MASBATE CITY 86% 86% 85% 82% 81% 84% 80%
NAGA CITY (CAMARINES SUR) 58% 56% 54% 49% 47% 46% 47%
SORSOGON CITY 90% 86% 86% 85% 84% 85% 87%
INTERNAL REVENUE ALLOTMENT DEPENDENCY
FYs 2009 - 2016
Coverage: By City
LGU NAME 2009 2010 2011 2012 2013 2014 2015
TABACO CITY 87% 85% 79% 82% 80% 84% 86%

REGION VI
BACOLOD CITY 59% 61% 63% 49% 54% 54% 55%
BAGO CITY 79% 84% 85% 82% 82% 85% 84%
CADIZ CITY 94% 95% 94% 92% 93% 93% 93%
ESCALANTE CITY 92% 93% 92% 90% 91% 91% 90%
HIMAMAYLAN CITY 97% 97% 96% 94% 95% 95% 96%
ILOILO CITY 44% 46% 44% 37% 38% 38% 38%
KABANKALAN CITY 93% 92% 92% 88% 87% 88% 89%
LA CARLOTA CITY 83% 85% 83% 75% 76% 76% 76%
PASSI CITY 84% 84% 85% 83% 83% 82% 85%
ROXAS CITY 76% 76% 73% 68% 68% 69% 69%
SAGAY CITY 85% 88% 88% 86% 87% 85% 87%
SAN CARLOS CITY (NEGROS OCC.) 75% 81% 80% 74% 70% 73% 72%
SILAY CITY 86% 85% 86% 81% 81% 82% 86%
SIPALAY CITY 97% 97% 97% 95% 97% 97% 97%
TALISAY CITY (NEGROS OCC.) 86% 87% 87% 84% 82% 80% 79%
VICTORIAS CITY 81% 81% 82% 79% 79% 78% 85%
INTERNAL REVENUE ALLOTMENT DEPENDENCY
FYs 2009 - 2016
Coverage: By City
LGU NAME 2009 2010 2011 2012 2013 2014 2015

REGION VII
BAIS CITY 92% 91% 86% 89% 88% 89% 89%
BAYAWAN CITY (TULONG) 96% 96% 96% 95% 94% 95% 95%
BOGO CITY 82% 85% 85% 85% 86%
CANLAON CITY 95% 95% 92% 93% 92% 92% 92%
CARCAR CITY 80% 86% 84% 84% 85%
CEBU CITY 42% 42% 41% 32% 34% 37% 36%
DANAO CITY 75% 76% 76% 70% 73% 70% 75%
DUMAGUETE CITY 63% 62% 61% 55% 53% 54% 55%
GUIHULNGAN CITY 96% 97% 97% 96% 96%
LAPU-LAPU CITY 47% 47% 44% 37% 41% 37% 37%
MANDAUE CITY 51% 52% 50% 43% 39% 40% 40%
NAGA CITY (CEBU) 70% 64% 64% 77% 77%
TAGBILARAN CITY 59% 58% 59% 52% 52% 52% 53%
TALISAY CITY (CEBU) 61% 74% 74% 66% 65% 66% 66%
TANJAY CITY 94% 94% 94% 93% 93% 93% 94%
TOLEDO CITY 80% 71% 65% 53% 52% 56% 55%

REGION VIII
BAYBAY CITY 91% 91% 91% 92% 92%
BORONGAN CITY 92% 93% 94% 94% 94%
CALBAYOG CITY 92% 93% 92% 92% 93% 92% 93%
CATBALOGAN CITY 83% 75% 76% 90% 89% 89% 89%
MAASIN CITY 88% 89% 87% 85% 83% 84% 84%
ORMOC CITY 58% 79% 68% 72% 73% 75% 75%
TACLOBAN CITY 64% 65% 63% 53% 61% 69% 67%
INTERNAL REVENUE ALLOTMENT DEPENDENCY
FYs 2009 - 2016
Coverage: By City
LGU NAME 2009 2010 2011 2012 2013 2014 2015

REGION IX
DAPITAN CITY 95% 94% 95% 95% 95% 95% 96%
DIPOLOG CITY 69% 68% 71% 67% 62% 69% 74%
ISABELA CITY (BASILAN) 95% 95% 95% 95% 95% 94% 95%
LAMITAN CITY 95% 96% 96% 95% 95%
PAGADIAN CITY 81% 80% 80% 78% 67% 73% 74%
ZAMBOANGA CITY 79% 78% 79% 74% 74% 75% 77%

REGION X
CAGAYAN DE ORO CITY 52% 53% 53% 46% 45% 43% 44%
EL SALVADOR CITY 84% 88% 85% 87% 87%
GINGOOG CITY 90% 91% 91% 89% 88% 89% 88%
ILIGAN CITY 67% 75% 74% 70% 67% 69% 68%
MALAYBALAY CITY 93% 92% 93% 91% 90% 91% 90%
OROQUIETA CITY 92% 92% 90% 87% 89% 88% 90%
OZAMIS CITY 74% 73% 71% 67% 67% 67% 68%
TANGUB CITY 92% 92% 89% 86% 85% 86% 85%
VALENCIA CITY 91% 92% 90% 82% 83% 83% 83%

REGION XI
DAVAO CITY 63% 64% 62% 57% 56% 56% 57%
DIGOS CITY 79% 80% 78% 72% 73% 73% 74%
ISLAND GARDEN CITY OF SAMAL 92% 92% 89% 86% 87% 87% 88%
MATI CITY 86% 90% 89% 90% 90%
PANABO CITY 75% 73% 73% 67% 67% 68% 68%
TAGUM CITY 58% 56% 54% 48% 49% 51% 52%
INTERNAL REVENUE ALLOTMENT DEPENDENCY
FYs 2009 - 2016
Coverage: By City
LGU NAME 2009 2010 2011 2012 2013 2014 2015

REGION XII
COTABATO CITY 83% 83% 82% 80% 80% 82% 83%
GENERAL SANTOS CITY 73% 72% 71% 66% 64% 64% 68%
KIDAPAWAN CITY 79% 80% 83% 79% 78% 77% 79%
KORONADAL CITY 83% 84% 79% 75% 74% 76% 76%
MARAWI CITY 93% 91% 92% 96% 94% 97% 98%
TACURONG CITY 84% 84% 85% 80% 78% 79% 80%

CARAGA
BAYUGAN CITY 92% 93% 92% 93% 93%
BISLIG CITY 91% 92% 90% 89% 88% 89% 89%
BUTUAN CITY 76% 76% 75% 70% 69% 70% 70%
CABADBARAN CITY 89% 88% 87% 89% 90%
SURIGAO CITY 78% 78% 78% 73% 73% 74% 75%
TANDAG CITY 89% 92% 92% 91% 90%

Note:
Data submitted by Local Treasurer thru electronic Statement of Receipts and Expenditures (eSRE) system
Data extracted:
Fiscal Years 2013 to 2016: 07 September 2017
Data source: Bureau of Local Government Finance, Department of Finance
Highlighetd in grey are LGUs that are classified as Municipality on that year
2016

49%
46%
8%
58%
12%
24%
38%
21%
54%
26%
20%
13%
23%
24%
19%
34%

42%
95%

80%
59%
41%
54%
58%
83%
56%
51%
64%
2016

74%
88%
86%
60%

40%
62%
61%
84%
45%
64%
46%
50%
95%
47%
74%
70%
87%
65%
2016

58%
59%
39%
37%
40%
29%
75%
52%
43%
53%
52%
60%
66%
58%
25%
31%
43%
89%
60%

78%
81%

84%
61%
88%
85%
47%
86%
2016
88%

55%
89%
93%
92%
96%
38%
89%
76%
85%
69%
88%
72%
86%
97%
83%
84%
2016

83%
95%
85%
91%
83%
35%
73%
55%
96%
39%
39%
79%
51%
61%
93%
50%

91%
93%
92%
87%
84%
73%
64%
2016

95%
68%
95%
94%
75%
77%

46%
87%
88%
68%
91%
88%
69%
86%
83%

58%
75%
87%
91%
69%
54%
2016

83%
65%
77%
77%
94%
80%

92%
89%
71%
90%
75%
90%
End Notes:

INTERNAL REVENUE ALLOTMENT (IRA) =

LOCALLY SOURCED REVENUE =

ANNUAL REGULAR INCOME (ARI) =

IRA DEPENDENCY =
INTERNAL REVENUE ALLOTMENT (CURRENT YEAR)

REAL PROPERTY TAX (GENERAL FUND) +

TAX ON BUSINESS +
OTHER TAXES +
REGULATORY FEES +
SERVICE/USER CHARGES +
RECEIPTS FROM ECONOMIC ENTERPRISES

LOCALLY SOURCED REVENUE +

INTERNAL REVENUE ALLOTMENT (IRA) CURRENT YEAR +
OTHER SHARES FROM NATIONAL TAX COLLECTION

IRA CURRENT YEAR / ANNUAL REGULAR INCOME (ARI)