SEC. 3. Allocation.—The total amount available
shall be allocated among local government units as follows: provinces—thirty per
cent (30%); municipalities—forty-five per cent (45%); and cities—twenty-five per
cent (25%).
The share of each local government unit shall be determined on the basis of
population—seventy per centum (70%); land area—twenty per centum (20%); and
equal sharing—ten per centum (10%).
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 1741 Section 3 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).