Basic Real Estate Computations

Capital Gains Tax

SELLER IS AN INDIVIDUAL
6% of Contract Price as per Deed of Sale
or 6% of Zonal Value
Whichever is HIGHER.

SELLER IS A CORPORATION
Expanded Withholding Tax (7.5% if not engaged in business of Real Estate buying and selling)
Otherwise:
3-5% of Selling Price or Zonal Value, whichever is higher

Documentary Stamps
Documentary Stamps
1.5% of Contract Price as per Deed of Sale
or 1.5% of Zonal Value
Whichever is HIGHER.

Transfer Tax
Transfer Tax
Depending on Sangguniang Bayan Resolution backing up RA7160
1/4 to 3/4 of 1% of Contract Price

Real Estate Taxes

Real Estate Taxes
Assessed Value per Tax Declaration X Tax Rate (set by R.A. 7160 Supported by a Sangguniang
Bayan Resolution

Registration Fees
(Based on the Deed of Sale)

Not Over

Fees

Not Over

Fees

500.00

10.50

490,000.00

1,668.00

1,000.00

15.00

500,000.00

1,698.00

1,500.00

19.50

520,000.00

1,743.00

2,000.00

24.00

540,000.00

1,788.00

2,500.00

28.50

560,000.00

1,833.00

3,000.00

33.00

580,000.00

1,878.00

3,500.00

37.50

600,000.00

1,923.00

4,000.00

42.00

620,000.00

1,968.00

4,500.00

46.50

640,000.00

2,013.00

5,000.00

51.00

660,000.00

2,058.00

5,500.00

55.50

680,000.00

2,103.00

6,000.00

60.00

700,000.00

2,148.00

8,000.00

72.00

720,000.00

2,193.00

10,000.00

84.00

740,000.00

2,238.00

12,000.00

96.00

760,000.00

2,283.00

14,000.00

108.00

780,000.00

2,328.00

16,000.00

120.00

800,000.00

2,373.00

18,000.00

132.00

820,000.00

2,418.00

20,000.00

144.00

840,000.00

2,463.00

22,000.00

156.00

860,000.00

2,508.00

24,000.00

168.00

880,000.00

2,553.00

26,000.00

180.00

900,000.00

2,598.00

28,000.00

192.00

920,000.00

2,643.00

30,000.00

204.00

940,000.00

2,688.00

35,000.00

225.00

960,000.00

2,733.00

40,000.00

246.00

980,000.00

2,778.00

45,000.00

267.00

1,000,000.00

2,823.00

50,000.00

288.00

1,020,000.00

2,868.00

55,000.00

309.00

1,040,000.00

2,913.00

60,000.00

330.00

1,060,000.00

2,958.00

65,000.00

351.00

1,080,000.00

3,003.00

70,000.00

372.00

1,100,000.00

3,048.00

75,000.00

393.00

1,120,000.00

3,093.00

80,000.00

414.00

1,140,000.00

3,138.00

85,000.00

435.00

1,160,000.00

3,183.00

90,000.00

456.00

1,180,000.00

3,228.00

95,000.00

477.00

1,200,000.00

3,273.00

100,000.00

498.00

1,220,000.00

3,318.00

110,000.00

528.00

1,240,000.00

3,363.00

120,000.00

558.00

1,260,000.00

3,408.00

130,000.00

588.00

1,280,000.00

3,453.00

140,000.00

618.00

1,300,000.00

3,498.00

150,000.00

648.00

1,320,000.00

3,543.00

160,000.00

678.00

1,340,000.00

3,588.00

170,000.00

708.00

1,360,000.00

3,633.00

180,000.00

738.00

1,380,000.00

3,678.00

190,000.00

768.00

1,400,000.00

3,723.00

200,000.00

798.00

1,420,000.00

3,768.00

210,000.00

828.00

1,440,000.00

3,813.00

220,000.00

858.00

1,460,000.00

3,858.00

230,000.00

888.00

1,480,000.00

3,903.00

240,000.00

918.00

1,500,000.00

3,948.00

250,000.00

948.00

1,520,000.00

3,993.00

260,000.00

978.00

1,540,000.00

4,038.00

270,000.00

1,008.00

1,560,000.00

4,083.00

280,000.00

1,038.00

1,580,000.00

4,128.00

290,000.00

1,068.00

1,600,000.00

4,173.00

300,000.00

1,098.00

1,620,000.00

4,218.00

310,000.00

1,128.00

1,640,000.00

4,263.00

320,000.00

1,158.00

1,660,000.00

4,308.00

330,000.00

1,188.00

1,680,000.00

4,353.00

340,000.00

1,218.00

1,700,000.00

4,398.00

350,000.00

1,248.00

1,720,000.00

4,443.00

360,000.00

1,278.00

1,740,000.00

4,488.00

370,000.00

1,308.00

1,760,000.00

4,533.00

380,000.00

1,338.00

1,780,000.00

4,578.00

390,000.00

1,368.00

1,800,000.00

4,623.00

400,000.00

1,398.00

1,820,000.00

4,668.00

410,000.00

1,428.00

1,840,000.00

4,713.00

420,000.00

1,458.00

1,860,000.00

4,758.00

430,000.00

1,488.00

1,880,000.00

4,803.00

440,000.00

1,518.00

1,900,000.00

4,848.00

450,000.00

1,548.00

1,920,000.00

4,893.00

460,000.00

1,578.00

1,940,000.00

4,938.00

470,000.00

1,608.00

1,960,000.00

4,983.00

480,000.00

1,638.00

1,980,000.00

5,028.00

490,000.00

1,668.00

2,000,000.00

5,073.00

Note: For every P20,000, or fraction thereof,

in excess of P2,000,000 in addition to P5,073
is P45.00.
Other Fees
Entry Fee

15.00

Issuance of (1) Title

30.00

SPA

60.00

Resolutions, Articles, By Laws

60.00

Letters of Administration

60.00

Loss/Lis Pendens

60.00

Court Order

30.00

Additional Lot

15.00

Annotation/Carry Over/Lien

15.00

Co-Owner's Title

30.00

Certified True Copy

15.00

Additional Copy

3.00

Certification

15.00

Verification

6.00