Filling out BIR Form 1800 can feel intimidating because it is not just a tax form—it is often tied to a family transfer, a donation of land, a cash gift to a child, a corporate donation, or a property transfer that needs a BIR clearance before the Registry of Deeds will act. The key is to understand what the form is really asking: who donated, who received, what was donated, how much it was worth, whether the ₱250,000 annual exemption has already been used, and how much donor’s tax is payable.
What BIR Form 1800 Is Used For
BIR Form 1800, officially called the Donor’s Tax Return, is the return used when a person or entity makes a donation or gift subject to Philippine donor’s tax. The current form is BIR Form No. 1800, January 2018 (ENCS), and the form itself instructs taxpayers to fill it out in capital letters, use black ink for manual filing, and prepare copies for the BIR and the taxpayer.
A donation is a transfer made without full payment or consideration. It may involve:
- Cash
- Land, house and lot, condominium unit, or other real property
- Shares of stock
- Motor vehicle
- Jewelry or valuable personal property
- Forgiveness of debt
- Transfer of property for less than fair market value, where the difference may be treated as a gift
Under the National Internal Revenue Code, donor’s tax applies to transfers by gift whether the transfer is direct or indirect, real or personal, tangible or intangible, and whether the donor is resident or non-resident. The BIR’s official Form 1800 guidelines use the same broad wording. (Bir CDN)
Legal Basis for Donor’s Tax in the Philippines
The main legal basis is Title III, Chapter II of the National Internal Revenue Code, as amended by the TRAIN Law, Republic Act No. 10963. The current donor’s tax rate is 6% of total gifts in excess of ₱250,000 made during the calendar year. (Supreme Court E-Library)
The important rules are:
| Legal rule | Practical meaning |
|---|---|
| NIRC Section 98 | Donor’s tax is imposed on transfers by gift. |
| NIRC Section 99, as amended by RA 10963 | Donor’s tax is 6% on total gifts above the ₱250,000 annual exempt amount. |
| NIRC Section 100 | A transfer for less than adequate and full consideration may be treated as a gift, except bona fide arm’s-length business transactions. |
| NIRC Section 101 | Certain gifts are exempt, such as donations to the national government or qualified charitable, religious, educational, cultural, social welfare, NGO, trust, philanthropic, research, or similar institutions, subject to conditions. |
| NIRC Section 103, as amended by RA 11976 | The donor’s tax return is filed within 30 days after the gift is made, and the tax is paid at the time of filing, either electronically or manually through authorized channels. (Supreme Court E-Library) |
The Civil Code also matters because a donation must be legally valid before it can properly support a tax filing. For movable property worth more than ₱5,000, the donation and acceptance must be in writing. For immovable property, such as land or a house, the donation must be in a public document, usually a notarized deed of donation, specifying the property donated and any charges the donee must assume. The donee’s acceptance must also appear in the same deed or in a separate public document. (Lawphil)
Who Should File BIR Form 1800?
The donor files BIR Form 1800, not the donee. The donor is the person or entity giving the property.
The BIR guidelines say the return is filed by any natural or juridical person, resident or non-resident, who transfers property by gift. (Bir CDN)
Common examples:
- A parent donates cash to a child.
- A parent donates land to children.
- A corporation donates cash to a foundation.
- A shareholder donates shares to a family member.
- One person transfers property for a price far below fair market value, creating a possible deemed gift.
- A spouse donates his or her share in conjugal or community property.
If the donated property is conjugal or community property, each spouse files a separate return for his or her respective share. The same approach applies to co-owned property, where each co-owner accounts for the portion he or she donated. (Bir CDN)
When to File BIR Form 1800
BIR Form 1800 must be filed within 30 days after the date the gift is made. The tax, if any, is paid at the same time. (Bir CDN)
For practical purposes:
| Type of donation | Date usually used |
|---|---|
| Cash donation by bank transfer | Date the money is transferred or the gift is completed |
| Cash donation by notarized deed | Date of completion stated in the deed, often the notarization or acceptance date |
| Real property donation | Date the donation is completed through a valid deed and acceptance |
| Shares of stock | Date of completed donation and acceptance |
| Donation executed abroad | Date stated in the properly executed document, subject to BIR/RDO review |
If the deed was signed on one date but accepted later, use the date the donation became complete. Under the Civil Code, acceptance is essential; without acceptance, there is no completed donation.
Where to File and Pay
Under the current Ease of Paying Taxes rules, Section 103 of the Tax Code allows donor’s tax returns and payments to be made electronically or manually through authorized channels. (Supreme Court E-Library)
In practice, use these guideposts:
| Situation | Where to process |
|---|---|
| Purely cash donation | File electronically through BIR-authorized platforms where available; submit required documents to the RDO with jurisdiction over the donor’s residence or registration, based on BIR guidance for cash donations. |
| Donation requiring eCAR, such as real property or registrable property | Process the eCAR with the RDO that has jurisdiction over the donation transaction. BIR RMC No. 56-2024 states that for donations, eCAR processing is handled by the RDO having jurisdiction over the donor’s residence for individuals, or the RDO where the donor is registered for non-individual taxpayers. (Bir CDN) |
| Non-resident alien donor with no Philippine legal residence | The old Form 1800 guidelines refer to RDO No. 39, South Quezon City, or the Philippine Embassy/Consulate in the country of domicile. (Bir CDN) |
| Large taxpayer donor | Large Taxpayers Division, where applicable. |
For purely cash donations, BIR Revenue Memorandum Circular No. 10-2026 clarifies that the donor’s tax return should be filed electronically through available platforms such as eBIRForms, eFPS, or authorized tax software providers, and the tax may be paid manually through an Authorized Agent Bank or electronically through available BIR ePayment channels. It also clarifies that an eCAR is not required for purely cash donations because cash is not registrable property requiring title transfer.
Documents to Prepare Before Filling Out the Form
Do not start with the form. Start with the documents. Most delays happen because the figures on BIR Form 1800 do not match the deed, tax declaration, title, valuation proof, or payment record.
Basic documents
| Document | Why it matters |
|---|---|
| Notarized deed of donation | Proves the donation and acceptance |
| TIN of donor and donee | Required in the return and supporting documents |
| Valid IDs of donor and donee | Used for verification |
| Special Power of Attorney | Needed if a representative signs or processes the transaction |
| Proof of payment or e-filing confirmation | Shows the return was filed and tax was paid, or that no tax was payable |
| Proof of claimed tax credit or exemption | Needed if reducing tax due |
For real property, prepare:
- Certified true copy of the title, such as OCT, TCT, or CCT
- Certified true copy of the latest tax declaration for land and improvements
- Certificate of No Improvement, if applicable
- BIR zonal valuation basis
- Location plan or vicinity map, if the zonal value cannot be easily determined
- Deed of donation with proper acceptance
For personal property, prepare:
- Proof of fair market value
- Stock certificate, if shares are donated
- Audited financial statements and book value computation for unlisted shares
- Market value or closing price for listed shares
- Certificate of deposit or investment for donated cash or securities
- Motor vehicle certificate of registration, if applicable
The BIR Form 1800 guidelines list these documentary requirements for eCAR purposes, including additional photocopies. (Bir CDN)
For documents executed abroad, BIR’s updated Citizen’s Charter references Philippine Consulate certification or Apostille for a deed of donation or SPA executed abroad. (Bureau of Internal Revenue)
Step-by-Step Guide to Filling Out BIR Form 1800
Step 1: Fill out the top portion
Item 1 – Date of Donation
Enter the date the gift was made or completed. Use MM/DD/YY format.
For a cash transfer, this is usually the date of transfer. For real property, use the date when the donation became complete through a valid deed and acceptance.
Item 2 – Amended Return
Check No if this is the first return for that donation. Check Yes only if you are correcting a previously filed BIR Form 1800 for the same donation.
Item 3 – Number of Sheets Attached
Indicate the number of additional sheets or supporting schedules attached, especially if there are multiple donees or properties.
Item 4 – ATC
The form shows DN 010 as the Alphanumeric Tax Code.
Step 2: Complete Part I – Taxpayer Information
Item 5 – Donor’s TIN
Write the donor’s TIN. Use the full TIN format, including branch code where applicable. Individuals usually use the registered branch code appearing in BIR records.
If the donor or donee has no TIN, a one-time taxpayer TIN may be secured using BIR Form 1904, which is for one-time taxpayers and persons securing a TIN to transact with a government office. (Bir CDN)
Item 6 – RDO Code
Enter the donor’s Revenue District Office code. If the donor moved but never updated the registered address, update BIR records first or expect delays.
Item 7 – Donor’s Name
For individuals, write last name, first name, and middle name. For corporations or other juridical entities, write the registered name.
Item 8 – Registered Address
Use the address registered with the BIR. If the registered address is outdated, the form itself instructs taxpayers to update the address with the RDO using BIR Form 1905.
Item 9 – Residence Address at the Time of Donation
This is important for determining the proper RDO, especially for individual donors. Enter the actual residence address when the donation was made.
Items 10 and 11 – Contact Number and Email Address
Use current contact details. RDOs often use these details to reach the taxpayer if there are documentary gaps.
Item 12 – Donee’s Name and TIN
List the donee or donees. If there are more than five donees, attach an additional sheet. Multiple donations made by one donor to different donees on the same date may be covered by one return, while gifts made on different dates require separate returns. (Bir CDN)
Item 13 – Tax Relief under Special Law or Treaty
Most family donations will be marked No. Mark Yes only if a specific special law or treaty relief is being claimed, and attach the supporting documents.
Step 3: Complete Part V first – Description of Donated Property
Although Part V appears on page 2, it is often easier to fill it out before Part II because the totals feed into the computation.
Schedule A – Donated Personal Property
Use this for cash, shares, vehicles, jewelry, receivables, or other personal property.
For each item, write:
- Particulars or description
- Fair market value
Examples:
| Particulars | Fair market value |
|---|---|
| Cash donation by bank transfer dated March 10, 2026 | ₱1,000,000 |
| 1,000 common shares of XYZ Corporation | ₱500,000 |
| Toyota motor vehicle, plate number ABC 1234 | ₱700,000 |
For cash donations, BIR RMC No. 10-2026 requires supporting proof such as official receipt, acknowledgement letter, validated deposit slip, or fund transfer confirmation.
Schedule B – Donated Real Property
Use this for land, buildings, condominium units, parking slots, and other real property.
Fill in:
- OCT/TCT/CCT number
- Tax Declaration number
- Location
- Whether land, building, condominium, or improvement
- Classification code, such as residential, commercial, agricultural, industrial, condominium, parking slot
- Area
- Fair market value per tax declaration
- BIR zonal value
- Fair market value to be used, which is generally the higher of the BIR zonal value and the assessor’s value
The BIR guidelines state that for real property, the value of the gift is the BIR zonal value or the fair market value shown in the schedule of values fixed by the provincial or city assessor, whichever is higher. (Bir CDN)
Step 4: Complete Part IV – Computation of Tax
Part IV is where many taxpayers make mistakes because donor’s tax is cumulative per calendar year.
Item 25 – Personal Properties
Copy the total from Schedule A.
Item 26 – Real Properties
Copy the total from Schedule B.
Item 27 – Total Gifts in this Return
Add Items 25 and 26.
Items 28 to 32 – Deductions
Use these only if there are allowable deductions, charges, exemptions, or other legally supported reductions. For a simple donation to a private individual, this is often zero.
If the donee is a qualified exempt institution or the government, attach supporting proof such as a certificate, ruling, or other BIR-required documentation.
Item 33 – Total Deductions Allowed
Add Items 28 to 32.
Item 34 – Total Net Gifts in this Return
Item 27 minus Item 33.
Item 35 – Total Prior Net Gifts During the Calendar Year
If this is not the donor’s first donation for the year, enter the total prior net gifts from Item 36 of the previously filed return within the same calendar year.
This is not optional. The ₱250,000 exemption applies to the donor’s total net gifts for the calendar year, not separately per donee.
Item 36 – Total Net Gifts
Item 34 plus Item 35.
Item 37 – Less: Exempt Gift
The form already shows ₱250,000.
Item 38 – Total Net Gifts Subject to Tax
Item 36 minus Item 37. If the result is zero or negative, there is no donor’s tax payable, but the return may still be needed to document the donation properly.
Step 5: Complete Part II – Computation of Tax
Now return to page 1.
Item 14 – Total Net Gifts Subject to Tax
Copy Item 38 from Part IV.
Item 15 – Applicable Donor’s Tax Rate
The rate is 6%.
Item 16 – Total Donor’s Tax Due
Multiply Item 14 by 6%.
Item 17A – Payments for Prior Gifts During the Calendar Year
Enter the donor’s tax already paid on prior gifts during the same calendar year. Do not enter the value of the prior gifts here. Enter the tax paid.
Item 17B – Foreign Donor’s Tax Paid
Use this only if applicable and supported by documentation.
Item 17C – Tax Paid in Previously Filed Return
Use this if filing an amended return.
Item 17D – Total Tax Credits/Payments
Add Items 17A to 17C.
Item 18 – Tax Payable or Overpayment
Item 16 minus Item 17D.
Item 19 – Penalties
If filing late or paying late, penalties may include surcharge, interest, and compromise penalty. The BIR Form 1800 guidelines mention 25% surcharge for certain violations, 50% surcharge for willful neglect or false/fraudulent returns, interest, and compromise penalties. (Bir CDN)
Item 20 – Total Amount Payable
Item 18 plus penalties.
Step 6: Complete Part III – Details of Payment
Fill this out after paying through the chosen channel.
Use the appropriate line:
- Item 21 – Cash/Bank Debit Memo
- Item 22 – Check
- Item 23 – Tax Debit Memo
- Item 24 – Others
For bank payment, make sure the return is validated or that you keep the electronic proof of payment. For no-payment returns filed through eBIRForms, keep the acknowledgement or confirmation receipt.
Sample Computations
Example 1: One cash donation during the year
A mother donates ₱1,000,000 cash to her son in 2026. She made no other donations that year.
| Item | Amount |
|---|---|
| Total gift | ₱1,000,000 |
| Less annual exempt gift | ₱250,000 |
| Taxable net gift | ₱750,000 |
| Donor’s tax at 6% | ₱45,000 |
She files BIR Form 1800 within 30 days and pays ₱45,000.
Example 2: Second donation in the same year
The same mother later donates another ₱500,000 to her daughter in the same calendar year.
| Item | Amount |
|---|---|
| Current net gift | ₱500,000 |
| Prior net gifts during the year | ₱1,000,000 |
| Total net gifts | ₱1,500,000 |
| Less annual exempt gift | ₱250,000 |
| Total net gifts subject to tax | ₱1,250,000 |
| Tax at 6% | ₱75,000 |
| Less tax paid on prior gift | ₱45,000 |
| Tax still payable | ₱30,000 |
The common error is to apply a fresh ₱250,000 exemption to the second donation. That is incorrect. The exemption is annual and cumulative.
Common Mistakes That Delay BIR Processing
Treating the ₱250,000 exemption as “per donee”
The exemption is not ₱250,000 per child, per recipient, or per deed. It is based on the donor’s total net gifts for the calendar year.
Forgetting prior donations
If a donor made earlier gifts in the same year, those prior net gifts must appear in Item 35. Otherwise, the return understates tax.
Using the tax declaration value only for real property
For real property, compare the assessor’s fair market value and the BIR zonal value. Use the higher figure.
Filing only one return for different donation dates
One return may cover several donees if the donations were made on the same date. Donations made on different dates require separate returns. (Bir CDN)
Not securing the donee’s TIN
The form asks for the donee’s TIN. Lack of TIN is a common reason transactions stall, especially for children, foreign donees, or one-time taxpayers.
Ignoring Civil Code formalities
For land, a private handwritten agreement is not enough. Article 749 of the Civil Code requires a public document for donation of immovable property. For personal property above ₱5,000, Article 748 requires the donation and acceptance to be in writing. (Lawphil)
Assuming cash donations never need documentation
For purely cash donations, BIR RMC No. 10-2026 requires documents such as notarized deed of donation, proof of cash transfer, proof of filing BIR Form 1800, proof of payment if applicable, IDs or corporate authority documents, and TINs of donor and donee.
Special Issues for Foreigners and Filipinos Abroad
Foreigners can be donors or donees for many types of property, but Philippine land is different.
Article XII, Section 7 of the 1987 Constitution provides that, except in cases of hereditary succession, private lands may be transferred only to individuals, corporations, or associations qualified to acquire or hold lands of the public domain. This generally bars a foreigner from receiving Philippine private land by donation. (Lawphil)
Important practical points:
- A foreigner may generally receive cash or personal property, subject to donor’s tax rules.
- A foreigner generally cannot receive Philippine land by donation, except where the law allows acquisition by hereditary succession.
- A former natural-born Filipino may have separate legal rights to acquire private land, subject to constitutional and statutory limits.
- If the deed of donation or SPA is executed abroad, expect the BIR, Registry of Deeds, or other office to require Philippine consular acknowledgment/certification or Apostille, depending on where and how the document was executed.
- Non-resident alien donors should check the proper RDO or consular filing route before the 30-day deadline expires.
Donations, Estate Settlements, and Renunciation of Inheritance
BIR Form 1800 is for donations during the donor’s lifetime. It is not the same as estate tax.
Use BIR Form 1801 for estate tax when a person has died. However, donor’s tax can become relevant in estate settlements if an heir waives or renounces inheritance in a way that benefits specific heirs.
BIR RMC No. 94-2021 states that a general renunciation by an heir of his or her share in an inheritance is not subject to donor’s tax, but a waiver or renunciation of a share in specific property may be treated as a partial renunciation subject to donor’s tax on the value foregone. (Bir CDN)
This often happens when heirs divide estate properties unevenly, such as one heir taking the house while another takes land of much lower value.
Frequently Asked Questions
Who files BIR Form 1800, the donor or the donee?
The donor files BIR Form 1800. The donor is the person or entity giving the property.
Do I need to file BIR Form 1800 if the gift is below ₱250,000?
For a formal donation, especially one supported by a deed, bank transfer record, accounting entry, or property transfer document, filing is still important even if no tax is payable. The ₱250,000 amount is an annual exemption from tax, not a blanket rule that makes documentation unnecessary.
Is the ₱250,000 exemption per child or per donee?
No. It is per donor per calendar year. If one parent donates ₱250,000 each to three children in the same year, the total gifts are ₱750,000, and the excess over ₱250,000 is subject to donor’s tax.
Can I file BIR Form 1800 online?
Yes, where the form is available through BIR-authorized electronic platforms such as eBIRForms, eFPS, or authorized tax software providers. For purely cash donations, BIR RMC No. 10-2026 specifically requires electronic filing through available platforms.
Is eCAR required for cash donations?
No. BIR RMC No. 10-2026 clarifies that an eCAR is not required for donations consisting exclusively of cash because cash is not a registrable property requiring transfer of title under a government registry.
Is eCAR required for donation of land?
Yes, if the transaction involves real property that must be transferred with the Registry of Deeds. The eCAR is normally required before title transfer can proceed.
What happens if BIR Form 1800 is filed late?
Late filing or late payment can result in surcharge, interest, and compromise penalty. If the return is already late, the RDO usually computes the penalties before payment.
Can a parent donate land to a foreign child?
If the child is a foreign citizen, donation of Philippine private land is generally barred by the Constitution, except in legally recognized cases such as hereditary succession. Citizenship and landholding eligibility should be resolved before preparing the deed and tax return.
Do I need a notarized deed of donation for cash?
For a documented cash donation, yes in practice. Cash is movable property, and the Civil Code requires written donation and acceptance if the value exceeds ₱5,000. BIR RMC No. 10-2026 also lists a notarized deed of donation as a documentary requirement for purely cash donations. (Lawphil)
Which value should I use for donated land?
Use the higher of the BIR zonal value and the fair market value under the assessor’s schedule of values or tax declaration, following the BIR Form 1800 guidelines. (Bir CDN)
Key Takeaways
- BIR Form 1800 is the Donor’s Tax Return used for donations or gifts in the Philippines.
- The donor’s tax rate is 6% of total net gifts above ₱250,000 per donor per calendar year.
- File within 30 days after the gift is made and pay the tax at the time of filing.
- Fill out Part V and Part IV carefully before completing the tax payable section on page 1.
- The ₱250,000 exemption is not per donee and must be applied cumulatively.
- For real property, use the higher of the BIR zonal value and assessor’s fair market value.
- Cash donations do not require eCAR, but they still need proper documentation.
- Donations of land to foreigners are generally restricted by the Philippine Constitution.
- Most BIR delays come from missing TINs, incomplete deeds, wrong property values, outdated RDO records, and failure to report prior gifts in the same year.