When a property in the Philippines changes hands, the seller pays capital gains tax and the buyer usually pays documentary stamp tax, the local transfer tax and registration fees. All of them are computed on the highest of the selling price, the BIR zonal value and the assessor's fair market value.
Last updated: October 2026
| Tax or fee | Rate | Usually paid by | Law |
|---|---|---|---|
| Capital gains tax | 6% | Seller | NIRC Sec. 24(D) |
| Documentary stamp tax | 1.5% (₱15 per ₱1,000) | Buyer | NIRC Sec. 196 |
| Local transfer tax | Up to 0.75% in cities and Metro Manila; up to 0.5% in provinces | Buyer | Local Government Code Sec. 135 and 151 |
| Registry of Deeds fees | Fixed schedule by value; estimate shown | Buyer | LRA fee schedule |
If the price in the deed of sale is below the BIR zonal value, the taxes are computed on the zonal value instead. Declaring a lower price doesn't lower the tax, and it can delay the BIR's Certificate Authorizing Registration (eCAR).
The median BIR zonal value for residential condominiums in each area on Mi Casa. Use the exact value for the building's street when you file.
| Area | Median condo zonal value | BIR order |
|---|---|---|
| BGC | ₱250,000 per sq m | DO 005-2024 |
| Caloocan | ₱72,700 per sq m | DO 046-2023 |
| Cebu | ₱90,000 per sq m | BIR DOs 2023 |
| Davao | ₱69,400 per sq m | BIR DOs 2021 |
| Las Piñas | ₱76,500 per sq m | DO 004-2021 |
| Makati | ₱127,000 per sq m | BIR DOs 2021 |
| Malabon | ₱35,000 per sq m | DO 046-2022 |
| Mandaluyong | ₱83,500 per sq m | DO 059-2022 |
| Manila | ₱90,000 per sq m | BIR DOs 2018 |
| Marikina | ₱32,000 per sq m | DO 006-2023 |
| Muntinlupa | ₱115,000 per sq m | DO 089-2023 |
| Navotas | ₱35,000 per sq m | DO 046-2022 |
| Ortigas | ₱120,000 per sq m | DO 024-2023 |
| Parañaque | ₱119,000 per sq m | DO 049-2023 |
| Pasay | ₱115,000 per sq m | DO 043-2023 |
| Pasig | ₱90,000 per sq m | DO 024-2023 |
| Pateros | ₱31,500 per sq m | DO 005-2024 |
| Quezon City | ₱85,000 per sq m | BIR DOs 2024 |
| San Juan | ₱76,500 per sq m | DO 022-2023 |
| Taguig | ₱222,500 per sq m | DO 005-2024 |
| Valenzuela | ₱27,500 per sq m | DO 009-2021 |
Buying a new unit directly from a developer is taxed differently: the developer charges VAT on sales above the exemption threshold and usually passes on its own fees. Estate and donor's taxes, unpaid real property tax and association dues are also outside this calculator.