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Property Sale Taxes
Selling a property? See the full tax bill itemized — CGT, DST, transfer tax, registration, notarial, broker — with the tax base BIR actually uses (the higher of selling price, zonal, or assessor's FMV).
BIR uses the higher of selling price, zonal value, or assessor's FMV as the tax base. Commission is always against the gross selling price.
Rates (editable)
Tax base used
₱5,000,000
Net to seller (after seller-side costs)
₱4,450,000
Total seller pays
₱550,000
Total buyer pays
₱175,000
| Item | Rate | Base | Amount | Paid by |
|---|---|---|---|---|
| Capital Gains Tax | 6.00% | ₱5,000,000 | ₱300,000 | |
| Documentary Stamp Tax | 1.50% | ₱5,000,000 | ₱75,000 | |
| Transfer Tax (LGU) | 0.75% | ₱5,000,000 | ₱37,500 | |
| Registration Fee | 0.25% | ₱5,000,000 | ₱12,500 | |
| Notarial Fee | 1.00% | ₱5,000,000 | ₱50,000 | |
| Broker's Commission | 5.00% | ₱5,000,000 | ₱250,000 | |
| Total transaction costs | ₱725,000 |
Rules reviewed 2026-05-22
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How it works
For percentage-based taxes (CGT, DST, transfer, registration), the BIR and LGU use the highest of three values as the base: gross selling price, BIR zonal value, or the city/provincial assessor's fair market value. The calculator picks the max automatically.
Two items work differently: notarial and broker's commission are always computed against the gross selling price (not the BIR tax base), since they're contractual fees, not government taxes.
Every rate is editable. Every line item has a "Paid by" badge — tap it to flip between seller and buyer, and the seller-total and net-to-seller update live. This is a planning tool; for the final BIR-filed figures, consult your broker or accountant.
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Frequently asked questions
What's the actual base for capital gains tax?
Not the selling price by default. The BIR uses the HIGHEST of: (a) gross selling price in the deed of sale, (b) BIR zonal value, or (c) the assessor's fair market value. So even if you sell low, the tax can be assessed on the zonal value if it's higher. The calculator picks the max automatically — just enter all three.
Is CGT really 6%?
Yes, 6% under NIRC Sec. 24(D), unchanged by TRAIN and CREATE. It applies to sales of real property classified as a capital asset (not held by a real-estate dealer or developer). For dealers and developers, ordinary income tax + 12% VAT apply instead, which this calculator does not model.
Who customarily pays which item?
Conventionally: seller pays CGT and broker's commission; buyer pays DST, transfer tax (LGU), registration fee, and notarial. But this is all negotiable and many contracts split things differently. Tap the 'Paid by' badge on any row to flip it and see how the totals change.
Why is the transfer tax 0.75% by default?
The Local Government Code caps the rate at 0.75% for cities (especially in Metro Manila) and 0.50% for provinces. NCR-typical rate is 0.75%. Outside NCR, override it — Quezon City charges 0.75%, but most provincial LGUs charge 0.50% or less.
How accurate is the 0.25% registration fee?
Rough. The Land Registration Authority uses a graduated schedule (LRA Circular 11-2018) where higher-value properties pay incrementally more, but the effective rate for properties in the ₱1M–₱10M band averages around 0.20%–0.25%. For very high or very low values, override the rate; this calculator is for ballpark planning, not for final BIR or LRA computations.
Does this save or transmit my data?
No. Everything runs in your browser. We don't collect, store, or transmit any of your inputs.
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Sources & references
From official issuer, regulator, and data-provider sites. Verify any figure against the primary source before acting on it.