The Quezon City Council passed an ordinance providing tax incentives to veterinary clinics that perform qualified spay and neuter surgeries for pets of certified indigent Quezon City residents.
The ordinance was introduced by Councilors Victorio Manuel “Vito” Sotto Generoso and Joseph P. Juico.

Under the ordinance, participating veterinary clinics that perform at least 20 qualified spay and neuter surgeries within a calendar year may earn a tax credit against their succeeding year’s Local Business Tax.
The clinic may earn a tax credit of ₱1,000 for every qualified animal spayed or neutered, subject to the ordinance’s overall tax credit limit of 30% of the previous year’s Local Business Tax due.
For example, if a veterinary clinic paid ₱100,000 in Local Business Tax in the previous year, 30% would be ₱30,000. If each qualified surgery earns the full ₱1,000 tax credit, the clinic could spay or neuter 30 animals and receive a ₱30,000 tax credit applied against its succeeding year’s Local Business Tax.
This is an important step toward making spay and neuter services more accessible while helping reduce the number of stray, feral, and free-roaming animals in Quezon City.
We hope other cities and municipalities will consider adopting similar measures to support accessible spay and neuter programs and strengthen responsible pet ownership in their communities.