Philippine Standard Geographic Code (PSGC)

Concepts and Definitions

Income Classification for Provinces, Cities and Municipalities

(Based on Department of Finance Department Order No.23-08 Effective July 29, 2008)

Provinces

Class  Average Annual Income
First  P 450 M or more
Second  P 360 M or more but less than P 450 M
Third  P 270 M or more but less than P 360 M
Fourth  P 180 M or more but less than P 270 M
Fifth  P 90 M or more but less than P 180 M
Sixth  Below P 90 M

Cities

Class  Average Annual Income
First  P 400 M or more
Second  P 320 M or more but less than P 400 M
Third  P 240 M or more but less than P 320 M
Fourth  P 160 M or more but less than P 240 M
Fifth  P 80 M or more but less than P 160 M
Sixth  Below P 80 M

Municipalities

Class  Average Annual Income
First  P 55 M or more
Second  P 45 M or more but less than P 55 M
Third  P 35 M or more but less than P 45 M
Fourth  P 25 M or more but less than P 35 M
Fifth  P 15 M or more but less than P 25 M
Sixth  Below P 15 M