Transfer Tax & Closing Cost Calculator (CGT, DST, Registration)
Last updated: 2026-10-08
Estimate the taxes and fees that come with transferring a house, lot or condo in the Philippines: capital gains tax, documentary stamp tax, local transfer tax, registration and notarial fees. Add the BIR zonal value if you know it, choose who pays each item, and see what the buyer and the seller each owe. The result updates as you type, and nothing you enter is saved or sent anywhere.
How the closing costs are computed
The tax base is the highest of the selling price, the BIR zonal value and the fair market value on the tax declaration. Capital gains tax is 6% of that base and documentary stamp tax is 1.5%. Local transfer tax is up to 0.5% (up to 0.75% in Metro Manila), and registration (about 0.25%) and notarial (about 1%) fees are rough estimates.
For example, a ₱3,000,000 lot in a province, with the seller paying capital gains tax: the seller owes ₱180,000 and the buyer about ₱97,500 (3.3% of the price), for ₱277,500 in all.
Before you rely on the estimate
- Check the zonal value. If it is higher than the price, the taxes are computed on it. Our zonal value guide explains how to look it up.
- Local rates differ. Each province or city sets its own transfer tax rate within the cap, so confirm it with the Treasurer's Office.
- Loan fees are separate. Appraisal, processing and mortgage registration fees are not included. Try the home loan calculator for the monthly payment.
Our guide to transfer taxes and fees walks through each step of the transfer, and the amilyar calculator covers the yearly tax after you own it.
Frequently asked questions
Who pays the capital gains tax when selling a property?
By custom the seller pays the 6% capital gains tax, but buyer and seller can agree otherwise. Put the agreed split in the Deed of Sale. The calculator lets you switch who pays each item.
What is the tax based on: the selling price or the zonal value?
On whichever is highest: the selling price in the deed, the BIR zonal value, or the fair market value on the tax declaration. Writing a lower price in the deed does not lower the tax if the zonal value is higher.
How much are the buyer's closing costs?
For a typical resale, the buyer's share (documentary stamp tax, transfer tax, registration and notarial fees) is often around 3% to 4% of the price. With developers, miscellaneous fees are often quoted higher.
What are the deadlines?
Capital gains tax is due within 30 days of the deed being notarized. Documentary stamp tax is due within 5 days after the end of the month of notarization, and local transfer tax within 60 days.
Are the registration and notarial fees exact?
No. The calculator uses rough percentages. The actual registration fee follows a graduated schedule from the Land Registration Authority, and notaries set their own, negotiable rates.