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=== Classification {{anchor|Income classification}} === [[File:Philippine provinces by income classification.svg|thumb|170px|Provinces based on income classification.]] Provinces are classified according to average annual income based on the previous 4 calendar years. Effective July 29, 2008, the thresholds for the income classes for cities are:<ref>{{Cite web |title=Department Order No. 23-08 Prescribing the New Income Brackets for the Re-classification of Provinces, Cities and Municipalities and Amending for the Purpose Department of Finance Order No. 20-05, dated July 29, 2005. |date=July 29, 2008 |first=Margarito B. |last=Teves |url=http://www.nscb.gov.ph/activestats/psgc/articles/DepOrderReclass.pdf |url-status=dead |archive-url=https://web.archive.org/web/20160304083823/http://nscb.gov.ph/activestats/psgc/articles/DepOrderReclass.pdf |archive-date=March 4, 2016 |access-date=September 29, 2014}}</ref>{{update inline|date=March 2018}} {| class="wikitable plainrowheaders" |- ! scope="col" | Class ! scope="col" | Average annual income |- ! scope="row" | First | [[Philippine peso|β±]]450 million or more |- ! scope="row" | Second | β±360 million or more but less than β±450 million |- ! scope="row" | Third | β±270 million or more but less than β±360 million |- ! scope="row" | Fourth | β±180 million or more but less than β±270 million |- ! scope="row" | Fifth | β±90 million or more but less than β±180 million |- ! scope="row" | Sixth | below β±90 million |} A province's income class determines the size of the membership of its [[Sangguniang Panlalawigan]], and also how much it can spend on certain items, or procure through certain means.<ref name="LGC" />
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