How to Transfer a Condo Title in the Philippines: Taxes, Fees, and the Full BIR/Registry Process

This guide explains, end-to-end, how a condominium unit (and any appurtenant parking slot) is transferred in the Philippines—from drafting the deed all the way to issuing the buyer’s new Condominium Certificate of Title (CCT) and tax declaration. It is written for secondary sales (resales). Primary sales from developers follow similar tax concepts but differ on VAT and developer-led filings.

Laws, rates, and forms are periodically amended. Always verify current requirements with the Bureau of Internal Revenue (BIR), your Local Government Unit (LGU), and the Registry of Deeds (RD) with jurisdiction over the property.

A. Key Concepts and Roles

Property type: A condo unit is titled under a CCT (Condominium Certificate of Title). Parking slots may be on separate CCTs.
Capital vs. ordinary asset:
- Capital asset (typical for individual sellers not engaged in real-estate business): sale is generally subject to 6% Capital Gains Tax (CGT) on the higher of the gross selling price (GSP) or the BIR zonal value/fair market value (FMV).
- Ordinary asset (typical for developers or those engaged in real-estate business): sale is generally not subject to CGT but to Creditable Withholding Tax (CWT) and, where applicable, income tax/VAT.
eCAR (Electronic Certificate Authorizing Registration): The BIR’s clearance that taxes were paid; required before the RD will issue a new title.
Where to file: BIR RDO (Revenue District Office) where the property is located; LGU City/Municipal Hall; Registry of Deeds with jurisdiction over the condo.

B. Step-by-Step Process (Resale)

Step 1 — Prepare the Deed and Gather Documents

Parties sign a notarized Deed of Absolute Sale (DOAS). Assemble:

For Seller and Buyer
- Government IDs (with 3 specimen signatures).
- TINs of both parties (BIR requires TIN; secure one if needed).
- Marital status documents where relevant (e.g., marriage certificate/spousal consent if conjugal; proof of separation-in-fact is not enough—seek counsel if applicable).
- Notarized Special Power of Attorney (SPA) if signing by representative.
Property Documents
- Owner’s Duplicate CCT (and parking CCTs, if any).
- Latest Tax Declaration (condo unit and parking, if separately declared).
- Real Property Tax (RPT) clearance and Official Receipts for the current year.
- Condo/Association Dues clearance from the condominium corporation/administration.
- Billing statement showing unit number, floor area, and parking (to avoid mismatch).
- Certified True Copy (CTC) of CCT from the RD (often requested by BIR/LGU).
Deal Paperwork
- Signed DOAS (often multiple originals).
- Acknowledgment/Receipt for payments made.
- If the seller is engaged in business: BIR Registration, ATP/Official Receipts, and other business tax/VAT papers as applicable.
- If transacting via a loan: Bank undertaking and mortgage papers (coordinate sequencing of taxes vs. loan release).

Tip: If there’s a parking slot, treat it like a separate property: include it in the deed with its CCT number—or execute a separate deed. Expect separate eCARs and separate transfer/registration actions if parking is separately titled.

Step 2 — BIR One-Time Transaction (ONETT): Tax Assessment & Payments

Visit/coordinate with the BIR RDO where the condo is located. BIR will compare GSP vs. Zonal Value/FMV and use the higher as Tax Base.

Depending on asset classification and the parties’ status, these are the usual one-time national taxes:

Capital Gains Tax (CGT) — 6% of Tax Base
- Form: BIR Form 1706 (Capital Gains Tax—Real Property).
- Deadline: Within 30 days from notarization/date of sale on the deed.
Documentary Stamp Tax (DST) — commonly 1.5% of Tax Base (PHP 15 per PHP 1,000 or fraction thereof)
- Form: BIR Form 2000 or 2000-OT (One-Time Transaction) depending on the current BIR instruction for DST filings.
- Deadline: Generally on or before the 5th day of the month following the month of the deed.
Creditable Withholding Tax (CWT) — only if the property is an ordinary asset of the seller (e.g., developers/real-estate dealers); rates are set under BIR rules (check the RDO’s current matrix).
- Form: BIR Form 1606 (remittance by the buyer/withholding agent).
- Deadline: Typically on or before the 10th day of the month following the month of withholding (different eFPS deadlines apply).
VAT — only if applicable (e.g., seller is VAT-registered and the sale is a VATable transaction—common in primary sales).
- Secondary sales by individuals are typically not VATable.

BIR Documentary Package (typical)

DOAS, IDs, TINs, CCT (Owner’s Duplicate + CTC), Tax Declarations, RPT receipts/clearance, Association Dues clearance, Pictures of the property (if requested), Sworn declarations/affidavits BIR may require (e.g., non-engagement in real estate business), and other RDO-specific checklists.

After payment and review, BIR issues the eCAR(s):

Expect one eCAR per title/CCT (so a separate eCAR for a separately titled parking slot).
The eCAR references the deed, parties, property location, tax type, and date.

Step 3 — LGU Transfer Tax (a.k.a. Local Transfer Tax)

Where: City/Municipal Treasurer where the condo is located. Rate:

Up to 0.5% of Tax Base (provinces and most cities).
Up to 0.75% in Metro Manila cities (local code-dependent). Deadline: Often within 60 days from execution of the deed (check the local ordinance). Bring: eCAR, DOAS, IDs/TINs, CCT (owner’s duplicate), Tax Declarations, RPT clearance, and LGU forms.

Step 4 — Registry of Deeds (RD): Issuance of New CCT

Submit to the RD with jurisdiction over the condo:

Owner’s Duplicate CCT (to be surrendered for cancellation).
eCAR(s) (original), proof of CGT/CWT and DST payments.
LGU Transfer Tax Official Receipt/clearance.
DOAS (with documentary stamps).
RPT clearance, Tax Declarations.
RD forms, registration fees and entry/annotation fees.

Outcome: RD cancels the seller’s CCT and issues a new CCT in the buyer’s name (each parking slot covered by its own new CCT if separately titled). RD will release the Owner’s Duplicate and send the Original to its vault.

Step 5 — City Assessor: New Tax Declarations

After title issuance, proceed to the City Assessor to place the property under the buyer’s name for real property taxation. Bring the new CCT, deed, eCAR, and RD/treasurer receipts. You’ll receive new Tax Declaration(s) (unit and, if applicable, parking).

C. Who Typically Pays What? (Market Practice vs. Law)

There is no national law forcing a specific split; parties are free to agree by contract. Common market practice in resales is:

Seller: CGT (or income tax if ordinary asset), association dues arrears (if any), own notarial and brokerage costs.
Buyer: DST, LGU Transfer Tax, RD registration fees, and incidental certifications.

Always put the allocation in writing inside the DOAS (or a separate cost-sharing clause).

D. Deadlines & Penalties (At a Glance)

CGT (1706): within 30 days from deed date. Late payment incurs surcharge, interest, and compromise.
DST (2000/2000-OT): on/before the 5th day of the month following the deed month.
CWT (1606): on/before the 10th day of the following month (different for eFPS filers).
LGU Transfer Tax: commonly within 60 days from deed (per Local Government Code/local ordinance).
RD Registration: no fixed national deadline but cannot proceed without eCAR and proof of taxes; delaying risks higher penalties upstream.

E. Sample Computation (Resale; Capital Asset)

Facts:

Selling Price = ₱5,000,000
BIR Zonal Value/FM V = ₱5,500,000
Tax Base = higher of the two = ₱5,500,000
City transfer tax rate = 0.50% (illustrative; if Metro Manila city at 0.75%, see variant)

Compute (carefully, digit by digit):

CGT (6%) = 0.06 × 5,500,000 = ₱330,000
DST (~1.5%) = 0.015 × 5,500,000 = ₱82,500
Transfer Tax (0.50%) = 0.005 × 5,500,000 = ₱27,500
Total of the three = 330,000 + 82,500 + 27,500 = ₱440,000

Metro Manila variant (0.75% LGU transfer tax):

Transfer Tax (0.75%) = 0.0075 × 5,500,000 = ₱41,250
CGT + DST + TT = 330,000 + 82,500 + 41,250 = ₱453,750

Add RD registration fees, certifications, and notarial costs. RD fees follow a progressive LRA schedule and typically land in the low tens of thousands of pesos for properties in the ₱5–10M range (exact amount depends on the published fee table and annotations).

F. Special Cases

Donation of a Condo Unit
- Donor’s Tax: generally 6% of the net gifts in excess of the annual exemption threshold (compute per current rules).
- Form: BIR Form 1800; DST also applies.
- Process: Secure eCAR (donation), then pay LGU transfer tax and register at RD.
Inheritance (Estate Settlement)
- Estate Tax: generally 6% of the net estate.
- Form: BIR Form 1801; secure eCAR (estate).
- Extrajudicial Settlement (if applicable) must be published per the Civil Code; annotate at RD after estate tax eCAR issuance.
Sale by a VAT-Registered Seller / Developer
- VAT may apply (rate/exempt threshold changes over time).
- No CGT if the property is an ordinary asset; instead, the seller recognizes business income and the buyer withholds CWT per BIR matrices.
- eCAR is still required to transfer title.
Assumed Mortgage
- If the buyer assumes an outstanding loan, that amount is typically added to the cash consideration for tax base purposes.
- Coordinate with the bank on discharge of mortgage and annotation cancellation timing.
Parking Slots & Accessory Rights
- Separately titled parking slots require separate eCARs and RD processing.
- Ensure the deed correctly references CCT numbers and areas.

G. Common Pitfalls & How to Avoid Them

Wrong RDO: File at the RDO where the condo is located.
Zonal value surprises: Ask BIR for the current zonal value early; under-declaring price does not reduce taxes if the zonal value is higher.
Unpaid dues or realty taxes: Clear association dues and RPT—RDs/LGUs may hold the process until cleared.
Name/ID mismatches: IDs must match the name on the title (middle names, suffixes). Correct errors via Affidavit of Discrepancy or appropriate court/administrative remedy.
eCAR name/order errors: Verify draft eCAR details before release; errors cause RD rejection.
Forgetting parking: Separate CCT means separate taxes/eCAR.
Late filings: CGT/DST/CWT late filings accrue surcharges, interest, compromise; LGUs also impose penalties for late transfer tax.

H. Practical Timeline & Sequencing (What Typically Happens)

Deed & document pack →
BIR ONETT intake; get computation & pay CGT/DST (and CWT/VAT where applicable) →
BIR evaluation → eCAR release →
LGU Transfer Tax payment →
RD filing → New CCT issuance →
City Assessor updates Tax Declaration →
Condo admin updates membership/records and billing to buyer.

(Exact durations vary by office workload and completeness of documents.)

I. Fees & Out-of-Pocket (Aside from Taxes)

Notarial fee (fixed or on a scale).
Certified True Copies (RD/Assessor): per page fees.
RD Registration: basic fee + entry/annotation fees (per instrument/number of pages).
Courier/pick-up or liaison service (if used).
Special documents: e.g., Affidavits (discrepancy, loss, SPA apostille if signed abroad).

J. Checklist You Can Use

Before BIR

Notarized DOAS (unit + parking, if any)
IDs, TINs (seller & buyer)
Owner’s Duplicate CCT(s) + CTC(s)
Latest Tax Declarations (unit/parking)
RPT clearance + OR for current year
Association dues clearance
SPA(s) with valid IDs (if any)
Bank documents (if loan/assumption)

BIR ONETT

Secure assessment; pay CGT (1706), DST (2000/2000-OT), and CWT (1606) if applicable
Submit all supporting documents
Claim eCAR(s)

LGU & RD

Pay Transfer Tax (within local deadline)
File at RD with eCAR, receipts, deed, IDs, title
Claim new CCT(s)

After RD

Tax Declaration(s) transferred to buyer at City Assessor
Notify condo admin for billing/membership changes
Keep a closing binder (scanned PDFs of everything)

K. FAQs

1) Who chooses “zonal value vs. selling price”? The BIR compares both and uses the higher as the Tax Base for CGT/DST (and many LGU transfer taxes).

2) Can we “net of taxes” the price? Yes, if both parties agree in writing. The tax base for computation remains the higher of GSP or zonal value, regardless of who pays.

3) We lost the Owner’s Duplicate CCT. You’ll need an RD petition and/or court relief (depending on circumstance) for reissuance before transfer; expect delay and cost.

4) Seller is abroad. Use a SPA executed before a Philippine consulate (or apostilled), then notarized/consularized per current rules.

5) The unit has an existing mortgage. Coordinate a simultaneous release: bank issues Cancellation of Mortgage for RD annotation upon payment; sequence taxes and loan proceeds with the bank’s instruction letter.

L. Quick Reference to Common BIR Forms (Real Property ONETT)

1706 — Capital Gains Tax (real property classified as capital asset)
1606 — Creditable Withholding Tax (sale of ordinary assets; remitted by buyer/withholding agent)
2000 / 2000-OT — Documentary Stamp Tax for one-time transactions
1800 — Donor’s Tax (donations)
1801 — Estate Tax (inheritance)

M. Bottom Line

No eCAR, no transfer. Start with BIR ONETT and get the eCAR right.
Expect CGT 6% (capital assets), DST ~1.5%, LGU Transfer Tax 0.5%–0.75%, plus RD fees and incidentals.
Build a complete, consistent document pack and watch the deadlines to avoid penalties and rework.

If you want, tell me your unit’s city and basic numbers (price, zonal value, Metro Manila or not, with/without parking), and I’ll map out a tailored, line-by-line cost and filing sequence you can use at the counters.