Definition
A tax imposed on documents, instruments, and papers evidencing the sale, transfer, or exchange of real property. The rate is 1.5% of the selling price or zonal value, whichever is higher. While typically shouldered by the buyer, this is negotiable between parties.
Examples
- •DST on a ₱3M property = ₱3M × 1.5% = ₱45,000
- •DST must be paid within 5 days from the execution of the DOAS
Tips & Best Practices
- ✓DST is often negotiated as part of the purchase terms
- ✓Payment is made at any Authorized Agent Bank (AAB)
- ✓Keep the DST receipt for title transfer
More in Taxes & Fees
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