Nandito ang may-ari at nangungupahan.

Ang marks the main noun phrase of the sentence, often called the topic or subject in learner explanations. Here, ang introduces may-ari at nangungupahan as the people being talked about.

So the basic pattern is:

nandito = the predicate
ang may-ari at nangungupahan = the marked noun phrase

Because may-ari at nangungupahan is treated as one coordinated noun phrase: the owner and the tenant. One ang can mark the whole phrase.

You may also hear ang may-ari at ang nangungupahan, especially if the speaker wants a little more separation or emphasis, but using ang only once is very normal.

May-ari means owner or proprietor. It is a standard compound word in Filipino, and the hyphen is part of its normal spelling.

Even though may by itself can mean has/there is, in may-ari you should learn it as one fixed vocabulary item meaning owner.

In this sentence, nangungupahan means tenant or the person renting.

It comes from the idea of renting, so it has a form that is closely related to a verb, but Filipino often uses forms like this as nouns when the meaning is the one who does the action. So here you can understand nangungupahan as the one renting, which naturally becomes tenant/renter.

Yes. Ang may-ari at nangungupahan ay nandito is also correct.

The difference is mainly word order:

• Nandito ang may-ari at nangungupahan = predicate first; very natural and common
• Ang may-ari at nangungupahan ay nandito = topic first; often feels a bit more formal or more explicitly organized

Also, ay is not exactly the same as English are. It is better thought of as a marker used in this reordered sentence pattern.

Most naturally, it refers to one owner and one tenant. However, Filipino nouns do not always show number as clearly as English nouns do.

If you want to make plurality explicit, you usually add mga:

• Nandito ang mga may-ari at mga nangungupahan = The owners and the tenants are here.

Without mga, context usually tells you whether the meaning is singular or plural.

They are very close in meaning:

• nandito = very common, natural in everyday speech
• andito = also common
• narito = more formal, literary, or careful

All of them can mean here or is/are here, but nandito is a very normal everyday choice.

At is the standard word for and, especially in neutral or written Filipino.

Tsaka is more conversational and can also have other meanings depending on context, such as and then or also. In a simple sentence like this, at is the safest and most standard choice.

So may-ari at nangungupahan is the straightforward way to say owner and tenant.