Transfer Tax + DST + Registration Fee Calculator (Philippines)
Buying real estate in the Philippines triggers three buyer-side closing costs: Transfer Tax (0.5% in provinces, up to 0.75% in cities), Documentary Stamp Tax (1.5%), and a Registration Fee (~0.25%). The tax base is the highest of selling price, BIR Zonal Value, or assessor's fair market value. Transfer Tax rates are capped by RA 7160 (Local Government Code).
Source: RA 7160 Local Government Code; BIR Documentary Stamp Tax (NIRC Sec 196); LRA registration fee schedule.
Transfer Tax rates set by LGU under Local Government Code (RA 7160). DST is 1.5% per BIR. Registration fee follows LRA schedule. Capital Gains Tax (6%) is the seller's responsibility — see CGT calculator.
Frequently asked questions
What is Transfer Tax in the Philippines?
Transfer Tax is a local tax imposed by the City or Provincial government on the transfer of real property ownership. It is paid by the buyer within 60 days of the deed of sale.
How much is Transfer Tax?
Up to 0.75% of the tax base in cities and municipalities within Metro Manila. Up to 0.50% in provinces. The tax base is the highest of selling price, BIR Zonal Value, or assessor's fair market value. Rates are capped by Local Government Code (RA 7160).
What is Documentary Stamp Tax (DST)?
DST is a national tax of 1.5% of the tax base, paid to the BIR within 5 days after the close of the month the deed was signed.
Who pays the Registration Fee?
The buyer pays the Registration Fee to the Registry of Deeds (LRA). The fee follows a tiered schedule, roughly 0.25% of the property value with a maximum cap.
What is the total closing cost for a buyer?
A typical buyer pays Transfer Tax (~0.5–0.75%) + DST (1.5%) + Registration Fee (~0.25%) = roughly 2.25–2.5% of property value. The seller separately pays Capital Gains Tax (6%).
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