Estimate the taxes and fees involved in transferring a property in the Philippines.
This calculator helps you estimate the taxes and fees associated with transferring real property in the Philippines. It covers the most common costs for both sellers and buyers.
Estimates CGT, DST, Transfer Tax, Registration Fee, and Notarial Fee based on the highest value among selling price, zonal value, or fair market value.
Property sellers and buyers who want to estimate transaction costs before a sale or transfer.
Get a clear breakdown of who pays what, and plan your budget accordingly.
Capital Gains Tax (CGT) is generally the responsibility of the seller because it is imposed on the sale of the property. However, the buyer and seller may agree on a different arrangement as part of their contract, provided it complies with applicable Philippine laws and regulations.
Capital Gains Tax (CGT): Generally must be paid within 30 days from the date the Deed of Absolute Sale is notarized or executed.
Documentary Stamp Tax (DST): Generally must be paid on or before the 5th day of the month following the month in which the Deed of Absolute Sale was executed or notarized.
Local Transfer Tax: Payment deadlines are determined by the applicable local government unit (LGU) and are commonly within 60 days from the execution of the deed. However, requirements and deadlines may vary depending on the local government.
Failure to pay within the prescribed periods may result in penalties, surcharges, and interest. Taxpayers should always verify the applicable deadlines with the Bureau of Internal Revenue (BIR) and the relevant local government unit, as rules and requirements may change.
The BIR Zonal Value is the property value established by the Bureau of Internal Revenue (BIR) for taxation purposes. In many cases, taxes are computed using whichever is higher: the selling price, the applicable BIR zonal value, or the fair market value, in accordance with applicable Philippine laws and regulations.
Certain transactions may qualify for exemptions, such as the sale of a principal residence, subject to the requirements of Philippine tax laws. Eligibility depends on compliance with all applicable conditions and documentation required by the Bureau of Internal Revenue (BIR).
The required documents may vary depending on the transaction, but commonly include the notarized Deed of Absolute Sale, Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT), Tax Declaration, Tax Clearance, valid government-issued IDs of the parties, and other documents required by the Bureau of Internal Revenue (BIR), Registry of Deeds, and the applicable local government unit.
The processing time varies depending on the Bureau of Internal Revenue (BIR), the Registry of Deeds, the applicable local government unit, and the completeness of the submitted documents. In many cases, the entire title transfer process may take several weeks to a few months.