The transfer of land title in the Philippines is governed primarily by the Property Registration Decree (Presidential Decree No. 1529), the Civil Code of the Philippines, the National Internal Revenue Code, and related issuances from the Land Registration Authority (LRA), Bureau of Internal Revenue (BIR), and local government units (LGUs). The process culminates in the issuance of a new Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT) in the name of the transferee, with the old title cancelled.

The entire procedure typically takes 3–12 months depending on the mode of transfer, the completeness of documents, the workload of the Registry of Deeds, and whether judicial intervention is required.

Modes of Transfer of Ownership

By Sale – Most common; executed via Deed of Absolute Sale (DOAS).
By Donation – Inter vivos (Deed of Donation) or mortis causa (via Will).
By Succession / Inheritance – Through Extrajudicial Settlement of Estate (EJS) or Judicial Settlement.
By Foreclosure of Mortgage – Judicial or extrajudicial.
By Execution of Judgment – Final court decision ordering transfer.
By Prescription – Acquisitive prescription (ordinary or extraordinary).
By Court Order – Partition, annulment of title, reconstitution, etc.
By Free Patent or Miscellaneous Sales Patent – From government.

The procedure and taxes differ significantly per mode.

General Requirements (Applicable to Most Transfers)

Owner’s Duplicate Copy of the Title (OCT/TCT/CCT)
Original + photocopies of the Deed/Document of Transfer (notarized)
Tax Identification Number (TIN) of both seller/transferor and buyer/transferee
Valid government-issued IDs + marriage contract (if applicable)
Real Property Tax Clearance (current year) from the Treasurer’s Office
Latest Tax Declaration from the Assessor’s Office
BIR Certificate Authorizing Registration (CAR) or Electronic CAR (eCAR)
Proof of payment of Capital Gains Tax / Donor’s Tax / Estate Tax (as applicable)
Payment of Documentary Stamp Tax (DST)
Transfer Tax receipt from LGU (0.50%–0.75% of FMV/selling price)
Registration fees (LRA Schedule)
Community Tax Certificates (Cedula) of parties

Step-by-Step Procedure

Step 1: Execute and Notarize the Deed/Document

Deed of Absolute Sale (DOAS) – Must state the true consideration.
Deed of Donation – Must be in public instrument and accepted by donee during donor’s lifetime (for inter vivos).
Extrajudicial Settlement of Estate – Requires publication and bond if personal property is included.

Step 2: Secure DAR Clearance (if agricultural land)

Required if the land is covered by CARP/CARPER or if the transferee will exceed the 5-hectare retention limit. Submit to DAR Provincial Office.

Step 3: Pay Taxes at the BIR

For Sale:

Capital Gains Tax (CGT) – 6% of the higher amount between gross selling price or BIR zonal value/fair market value.
Documentary Stamp Tax (DST) – 1.5% of the same base as CGT.

For Donation:

Donor’s Tax – 6% of the value (no longer graduated since TRAIN Law).
DST – 1.5%.

For Inheritance:

No Estate Tax if decedent died on or after January 1, 2018 (TRAIN Law).
If decedent died before 2018, Estate Tax (6% after deductions) still applies.
DST – 1.5%.

After payment, BIR issues CAR/eCAR (processing time: 3–30 days depending on RD jurisdiction and whether One-Time Transaction (ONETT) lane is used).

Step 4: Pay Local Transfer Tax and Secure Clearance

Go to the Provincial/City/Municipal Treasurer’s Office. Rate is 0.75% in cities and municipalities within Metro Manila, 0.50%–0.75% elsewhere.

Secure updated Tax Declaration from the Assessor’s Office (they will require the CAR and DOAS).

Step 5: Pay LRA Registration Fees and Submit to Registry of Deeds

Submit the following to the RD having jurisdiction over the property:

Owner’s duplicate title
Original + certified copies of the Deed
CAR/eCAR
Transfer tax receipt
Real property tax clearance
DAR clearance (if applicable)
Payment of registration fees (based on LRA schedule, usually 0.25%–0.5% of consideration + fixed fees)

Current LRA fees (as of 2025):

Entry fee: ₱100–₱500
Registration fee: approx. ₱8,000–₱15,000 for average residential lots
IT fee, legal research fee, etc.

The Registry of Deeds will:

Annotate the transfer on the original title
Cancel the old title
Issue new TCT/CCT in the name of the transferee (usually within 15–90 days)

Step 6: Secure New Tax Declaration and Pay Advance Real Property Tax

After receiving the new title, go back to the Assessor’s Office for issuance of new Tax Declaration in the name of the new owner.

Special Cases and Additional Requirements

A. Transfer Involving Married Persons

If property is conjugal/community: Both spouses must sign the deed.
If property is exclusive/capital/paraphernal: Spouse must give marital consent if the property is the family home or if required by the Family Code.

B. Transfer to Corporations / Juridical Persons

SEC Certificate of Registration
Articles of Incorporation and By-Laws
Board Resolution authorizing the purchase and designating signatory

C. Transfer Involving Foreigners

Prohibited for private lands except:

Former natural-born Filipinos (up to 5,000 sqm urban / 3 hectares rural under RA 8179 & BP 185)
Through hereditary succession
Condominium units (up to 40% foreign ownership per project)

D. Transfer of Titled Land with Unregistered Lease

Lease must be annotated on the title within 3 months from execution if longer than 1 year.

E. Cancellation of Mortgage Annotation

Submit:

Release of Mortgage or Cancellation of REM signed by mortgagee
Original Owner’s Duplicate with mortgage annotation
CAR is no longer required for pure cancellation of mortgage (LRA Circular 2019)

F. Electronic Titles (e-Title)

Since 2021, most new titles are now electronic. Owner receives printed Certified True Copy with QR code instead of physical Owner’s Duplicate. Process is the same, but submission is via LRA’s e-Serbisyo portal in some RDs.

Common Problems and How to Avoid Them

Cloud on Title – Previous liens, adverse claims, lis pendens. Resolve via cancellation proceedings.
Defective Notarization – Deed not entered in notarial register or notary already expired. May require ratification or court action.
BIR Zonal Value Higher than Selling Price – Buyer ends up paying CGT/DST based on higher zonal value. Always check latest BIR zonal values before executing deed.
Missing Owner’s Duplicate – File petition for issuance of new Owner’s Duplicate (affidavit of loss + publication).
Technical Description Errors – Require survey and approval of technical description by DENR-LMS.

Timeline Summary (Normal Sale)

Step	Processing Time
Execution & notarization	1 day
BIR taxes & CAR	3–30 days
Local transfer tax & clearances	1–7 days
Registry of Deeds	15–90 days
New Tax Declaration	1–15 days
Total	3–6 months average

The transfer of land title in the Philippines, while bureaucratic, is a well-established process designed to protect ownership rights under the Torrens system. Engaging a competent lawyer or licensed real estate broker from the very beginning significantly reduces delays and risks. Always verify the latest BIR zonal values, LRA circulars, and local ordinances, as rates and minor requirements occasionally change.