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Makati takes business permits through its eBOSS portal at makati-eboss.ph. New applicants need a notarized application form, locational and barangay clearances, a lease or title, DTI, SEC or CDA registration, public liability (CGL) insurance and a Fire Safety Inspection Certificate. For 2026, Ordinance No. 2026-002 extended assessment without penalty to 26 January and payment to 2 February.[1,2]
Makati requirements: new versus renewal
| New permit | Renewal |
|---|---|
| Notarized application form, three copies | Notarized application form with declaration of last year's gross sales |
| Locational clearance with barangay clearance | Last year's mayor's permit, billing and official receipt |
| Lease contract (with landlord's mayor's permit) or TCT or tax declaration | Last year's income tax return and audited financial statements filed with BIR |
| DTI, SEC or CDA registration | Fire Safety Inspection Certificate |
| Public liability insurance (CGL) | Public liability insurance (CGL) |
| FSIC for business, plus inspection report or photos |
Four steps at the Makati BPLO
Makati's charter lists a total processing time of 50 minutes, except during the January renewal period.[1]
- SubmitHand in your application and documents at Counters 10 to 17. The BPLO assesses fees, taxes and charges.
- ApprovalThe BPLO chief approves the application and the assessment.
- PayPay at the cashier of the Business Tax Division.
- ReleaseReturn to the BPLO to get your business or mayor's permit.
How Makati computes what you pay
The portal does not list peso amounts. It cites the Revised Makati Revenue Code instead: Sections 3A.02 and 3A.03 for business tax, 4A.01 to 4A.03 for mayor's permit fees, 5F.01 for sanitary permit fees and 5G.01 for garbage fees. Your total is assessed by the city from those rules.[1]
Makati also asks every business, new or renewing, for public liability insurance. Shop for the CGL policy in December so the certificate is ready when you file.[1]
Renewal and the 2026 extension
The Local Government Code sets payment within the first 20 days of January and lets the council extend it.[3]
In 2026 Makati did: Ordinance No. 2026-002 moved assessment of business permits without penalty from 20 January to 26 January, and payment of business licences without penalty to 2 February.[2]
Note the order. You must be assessed by 26 January to pay without penalty by 2 February.[2]
Makati checklist
- Buy or renew your CGL public liability insurance.
- Get your landlord's mayor's permit copy with the lease.
- Notarize the application form; Makati asks for three copies on new permits.
- Renewing? Bring last year's ITR and audited statements filed with BIR.
- Book your fire inspection early for the FSIC.
- Get assessed before the January cutoff, then pay.
Questions people ask
- Do I need insurance for a Makati business permit?
- Yes. Both new and renewal lists include public liability insurance (CGL).
- How long does a Makati business permit take?
- The charter lists 50 minutes in total, except during the January renewal period.
- Was the 2026 Makati renewal deadline extended?
- Yes. Assessment without penalty moved to 26 January and payment without penalty to 2 February 2026, under Ordinance No. 2026-002.
Sources
Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- eBoss - Home · City Government of Makati
- Makati extends deadlines for business permits, RPT | Daily Tribune · Daily Tribune · 21 January 2026
- Republic Act No. 7160 (Local Government Code of 1991) · Congress of the Philippines (via Lawphil) · 10 October 1991