Business permit renewal deadlines by city, 2024 to 2027

What each city said, 2024 to 2026

Why the 2027 column says 20 January

Section 167 of the Local Government Code (RA 7160) says local taxes, fees and charges are paid within the first 20 days of January, or of each quarter if you pay quarterly. Section 167 also lets the sanggunian extend that time, without surcharges or penalties, for a period of up to six months. That is the legal basis for every extension in the table.^[1]

An extension is a local decision made by ordinance or resolution, usually in January itself. Cebu City's 2026 extension came from a council resolution dated 6 January 2026. Cagayan de Oro's came from a council session on 19 January 2026, one day before the old deadline.^[15,22]

So the 2027 column does not guess. Until your city posts a 2027 ordinance, plan on 20 January 2027.

Which cities extended in all three years?

None of the 40 has an extension on record for every one of 2024, 2025 and 2026. Manila extended in 2024 (to 9 February) and 2026 (to 13 February). Marikina extended in 2024 (to 31 March) and 2025 (to 30 June). Cebu City, Bacolod, Pasay and Mandaue extended in both 2025 and 2026.^{[12 sources]}

The pattern changes year to year. Iloilo City's mayor said there would be no extension in 2024. Zamboanga extended in 2025 but its 2026 window closed on 20 January. A city that was generous last year can hold firm this year.^[43,17,18]

The longest and shortest extensions

The longest in the table is Marikina's 2025 ordinance, which moved the deadline from 20 January to 30 June 2025. Cagayan de Oro and Bacolod both moved their 2026 deadlines to 31 March. Taytay gave until 28 February 2026.^{[40,22,35,56]}

Some extensions were only days. Caloocan moved 2024 from 20 to 22 January because the 20th fell on a Saturday. Pasay moved 2025 from 21 to 25 January. Makati's 2026 ordinance allowed assessment without penalty to 26 January and payment to 2 February.^[12,48,32]

Extensions with conditions attached

Read the fine print. Bacolod's 2025 and 2026 extensions kept a 10% discount only for those who paid early: by 20 January in 2025 and by 28 February in 2026. Manila said in 2024 that its 10% early-payment discount does not apply during an extension.^[34,35,6]

General Trias did not extend for everyone in 2026. Its Ordinance 25-85 waived late-renewal penalties only for public-market stallholders. Bacoor told businesses the 25% penalty would start on 1 February 2026.^[45,31]

Quezon City works differently

Quezon City's renewal guide says you file a renewal one year from the issue date of your permit, so a QC permit is not tied to a January window. The Ease of Doing Business law allows this: a city may renew in the first month of the year or on the permit's anniversary.^[3,2]

QC's business tax has its own dates. A City Treasurer's Office notice says Ordinance SP-3467 moves the 1st and 2nd quarter business tax due date to 30 April for 2026, 2027 and 2028. That is the only 2027 date in this table that a city has already set.^[4]

Questions people ask

Will my city extend the 2027 renewal deadline?

Nobody can say yet. Each extension in 2024 to 2026 was approved that year by the city council, often in January. Plan for 20 January 2027.

How long can a city extend the deadline?

Section 167 of RA 7160 caps an extension at six months, without surcharges or penalties. Marikina's 2025 extension to 30 June used almost all of it.

My city is marked "Not published". What does that mean?

It means this page has no city-published 2027 schedule for that city yet. That is the case for San Jose del Monte, Rodriguez, Tarlac City and Baguio. Call or visit the city's Business Permits and Licensing Office for its 2027 schedule.

Does a 2026 extension carry over to 2027?

No. The extensions in the table name a specific year, like Muntinlupa's Ordinance 2025-292, which ran until 31 January 2025. A new year needs a new ordinance or resolution.