Transfer Tax Calculator
Calculate all taxes and fees for buying or selling real estate in the Philippines
Buying or selling property in the Philippines involves several taxes and fees that can add up to 8-10% of the property value. Use this calculator to estimate your total transfer costs, including Capital Gains Tax (CGT), Documentary Stamp Tax (DST), Transfer Tax, and registration fees. Understanding these costs upfront helps you budget properly and negotiate better terms. Learn the full title transfer process.
Enter Property Details
The agreed-upon price in the Deed of Sale
If zonal value is higher than selling price, taxes are based on zonal value. Look up zonal value →
Transfer tax rate: NCR = 0.75%, Provincial = 0.5%
Typically 1-2% of selling price, negotiable with notary public
Disclaimer
This calculation is for estimation purposes only. Actual taxes and fees may vary based on specific circumstances, local regulations, and current rates. Always consult with a licensed real estate broker, lawyer, or accountant for accurate computation. Registration fees are based on LRA schedule and may be subject to change.
Total transfer cost
Taxes computed on selling price (₱5,000,000.00).
Seller pays
₱300,000.00
Buyer pays
₱169,992.00
Need help transferring the title?
What's Calculated
S= SellerB= Buyer
- SCapital Gains Tax6% of selling price or zonal value, whichever is higher
- BDocumentary Stamp Tax1.5% of selling price or zonal value
- BTransfer Tax0.75% (NCR) or 0.5% (Provincial)
- BRegistration FeeBased on LRA schedule (value brackets)
- BNotarial FeeTypically 1-2% (negotiable)
Good to Know
Zonal Value
BIR sets zonal values per area. If higher than selling price, taxes are computed based on zonal value.CGT Exemption
You may be exempt if this is your principal residence and proceeds are used for a new home within 18 months.Who Pays What
By custom, seller pays CGT and buyer pays other taxes. However, this is negotiable.Timeline
CGT must be paid within 30 days from notarization. DST within 5 days.
FAQ
Frequently Asked Questions
Common questions about Philippine real estate transfer taxes
Who pays the capital gains tax in the Philippines: buyer or seller?
By law and custom, the seller pays the Capital Gains Tax (CGT) since it's a tax on the gain from selling the property. However, this is negotiable between parties. In some transactions, buyers agree to shoulder the CGT as part of the negotiation, especially in buyer's markets.
What is the deadline for paying transfer taxes?
Capital Gains Tax must be paid within 30 days from the date of notarization of the Deed of Sale. Documentary Stamp Tax must be paid within 5 days from the close of the month when the document was signed. Late payments incur penalties and interest charges.
What is BIR zonal value and why does it matter?
BIR zonal value is the minimum property value set by the Bureau of Internal Revenue for each location. If your selling price is lower than the zonal value, taxes will be computed based on the zonal value instead. This prevents tax evasion through under-declaration of property prices.
Can I be exempted from Capital Gains Tax?
Yes, you may be exempt if you're selling your principal residence and the proceeds are used to purchase a new principal residence within 18 months. This exemption can only be used once every 10 years. You must notify the BIR and comply with specific requirements.
What documents are needed to pay transfer taxes?
You'll need the notarized Deed of Absolute Sale, Transfer Certificate of Title (TCT) or CCT, Tax Declaration, Tax Clearance, valid IDs of both parties, and proof of payment. For inherited properties, you'll also need the BIR Certificate Authorizing Registration (CAR).
How long does the title transfer process take?
After paying all taxes, the title transfer process typically takes 2-4 weeks at the Registry of Deeds, depending on the location and workload. The complete process from sale to new title issuance usually takes 2-3 months when all documents are in order.
Understanding Philippine Real Estate Transfer Costs
When buying or selling real estate in the Philippines, both parties must account for various taxes and fees mandated by the Bureau of Internal Revenue (BIR), Land Registration Authority (LRA), and local government units. The total transfer costs typically range from 8% to 10% of the property's value.
The Capital Gains Tax (CGT) at 6% is the largest expense, paid by the seller. Buyers shoulder the Documentary Stamp Tax (1.5%), Transfer Tax (0.5-0.75%), and registration fees. These rates were established under the TRAIN Law (Republic Act No. 10963) which took effect in 2018.
Proper budgeting for these costs is essential for a smooth transaction. Many first-time buyers are surprised by the additional expenses beyond the purchase price. Use this calculator to get an accurate estimate and plan your real estate investment accordingly.
Rates · % of tax base
- Capital Gains Tax6%
- Documentary Stamp1.5%
- Notarial Fee1-2%
- Transfer Tax0.5-0.75%
- Registration Fee~0.25%
Need help with your property transaction?