How to Transfer Land Title in the Philippines: Requirements, Taxes, and Step-by-Step Process

Updated for general practice as of 2025. This is an informational guide, not legal advice.

A. Key Actors & Where Things Happen

Seller / Transferor and Buyer / Transferee (or Heirs/Donor/Donee for non-sale transfers)
Notary Public – notarizes the deed (sale, donation, extra-judicial settlement, etc.)
Bureau of Internal Revenue (BIR) – assesses and collects national taxes; issues the CAR (Certificate Authorizing Registration)
City/Municipal Treasurer – collects Local Transfer Tax
City/Municipal Assessor – issues Tax Declaration, certified true copy and tax clearances; updates the property card
Registry of Deeds (RD) – cancels old title and issues the new Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT)
Homeowners’/Condo Admin (if applicable) – issues clearance for dues and, for condos, sometimes a management certificate

B. What Type of Transfer Is This?

Different taxes and documents depend on the type of transfer:

Sale (Deed of Absolute Sale, “DOAS”) – most common.
Donation (Deed of Donation) – inter vivos transfer; donor’s tax applies.
Succession / Inheritance
- Extrajudicial Settlement (EJS) if there is no will, no debts (or debts settled), and heirs are in agreement.
- Judicial Settlement / Probate if there is a will or disputes, minors without guardianship, or debts requiring court settlement.
Other modes: exchange, dación en pago, corporate conveyances, consolidation of ownership after foreclosure, etc.

C. Core Document Checklist (Baseline)

You will add transfer-specific papers (see Sections D & E), but most transactions need these:

Notarized Deed (sale/donation/EJS/other) with complete technical description, TINs of parties, civil status, and witnesses
Owner’s Duplicate Title (TCT/OCT for land; CCT for condo)
Latest Tax Declaration (land and, if with improvements, buildings)
Real Property Tax (RPT) Clearance for the current year (and proof of payment of any arrears)
Government-issued IDs of all signatories; SPA if using an attorney-in-fact (with principal’s IDs)
Survey/lot plan if boundaries are unclear or there are subdivisions/annotations
Clearances: HOA/condo dues clearance; if agricultural land, check for DAR restrictions (e.g., CLOA/EP limitations, retention/ten-year rules)

D. Taxes and Fees (What You’ll Usually Pay)

Actual rates can vary by classification, LGU ordinances, and current regulations. Compute against the higher of (a) selling price in the deed, (b) BIR zonal value, or (c) Fair Market Value (FMV) from the Assessor, unless a specific tax says otherwise.

1) National Taxes (BIR)

Capital Gains Tax (CGT) – commonly 6% of the gross selling price or zonal value/FMV (whichever is higher) for sales of real property classified as capital assets. Typically borne by the seller in practice (but parties can contract otherwise).
Creditable Withholding Tax (CWT) – used in transactions not subject to CGT (e.g., sale of ordinary assets or by certain corporate sellers). Typically withheld by the buyer and creditable against the seller’s income tax.
Documentary Stamp Tax (DST) – commonly 1.5% of the higher value base. Typically on the buyer in practice.
Donor’s Tax – for donations, 6% of the net gifts above allowable deductions.
Estate Tax – for inheritances, 6% of the net estate after deductions; paid by the estate.

You will file the appropriate BIR returns (e.g., CGT return, DST return, donor’s/estate tax returns). Statutory deadlines are short (often within 30 days from notarization for CGT filings; DST returns are filed shortly after the month of the taxable document). Pay attention to your deed date.

2) Local Impositions

Transfer Tax (Local) – typically 0.5% to 0.75% of the higher value base (varies by province/city; chartered cities often at 0.75%). Usually paid by the buyer.
Registration Fees (RD) – per LRA schedule (bracketed); roughly a fraction of a percent plus fixed charges and annotation fees.
Notarial Fees – negotiable (commonly 1%–2% of consideration**/**value, often with caps/minimums).
Certification Fees – certified true copies, tax declarations, location plans, etc.

E. Extra Documents by Transfer Type

1) Sale

Deed of Absolute Sale, notarized
Seller’s and Buyer’s TINs
Tax clearances, IDs, title, tax declaration
If married property: spousal consent (and marriage details in the deed); if separation-in-fact but not legally, consent is still typically needed
If corporation/partnership: board/partners’ resolutions, secretary’s certificate, articles/bylaws, proof of authority of signatories

2) Donation

Deed of Donation and Donee’s Acceptance (often in the same instrument)
Relationship proof (for donor’s tax rates/exemptions/deductions)
Net gift computation; Donor’s Tax return and payment
If there are conditions (e.g., resolutory conditions), ensure proper drafting and future compliance/annotation

3) Succession / Inheritance

If EJS (no court):
- Extrajudicial Settlement (or EJS with Sale, if heirs simultaneously sell)
- Affidavit of No Debts (or proof debts are settled)
- Publication of EJS once a week for three consecutive weeks in a newspaper of general circulation
- Birth/Marriage/Death Certificates (PSA) to prove heirship
- TINs of heirs; Estate Tax and DST (if any)
If Judicial: court order/decision, letters testamentary/administration, and compliance with the court’s directives

F. Step-by-Step Workflow (End-to-End)

The sequence below is for a typical sale. For donation or inheritance, swap in the appropriate deed and taxes, then follow the same government offices flow.

Step 1: Pre-Deal Checks (Due Diligence)

Ask for an RD-certified copy of the title to confirm the registered owner, technical description, and any encumbrances/annotations (mortgage, lis pendens, adverse claims, restrictions like CLOA non-alienation).
Match the title with the Tax Declaration and Assessor’s property card; cross-check the zonal value bracket (for rough tax estimates).
Check unpaid RPT (real property taxes) and assess HOA/condo dues.
Identity & capacity: confirm marital status, spousal consent needs, corporate authority, guardianship for minors, etc.
If foreign party: remember foreigners cannot own land, but may acquire by hereditary succession or own condo units (up to 40% foreign ownership at the project level). Consider long-term lease alternatives for land.

Step 2: Sign & Notarize the Deed

Ensure the deed states: full legal names, TINs, marital status, citizenship, property description (lot/block, area, boundaries), consideration, who bears which taxes, and delivery of possession.
Attach relevant IDs and corporate authorizations.
Have it notarized; secure several notarial copies.

Step 3: Pay BIR Taxes & Secure the CAR

Submit to the BIR RDO where the property is located: deed, IDs, title, tax dec, RPT receipts, TINs, and required BIR forms.
Get assessed for CGT/CWT and DST (and donor’s/estate tax for non-sales).
Pay the assessed taxes within the statutory deadlines.
Secure the CAR (green form) and eCAR printout, plus official receipts and validated returns.
- Important: The RD will not accept registration without the BIR CAR/eCAR.

Step 4: Pay Local Transfer Tax

Proceed to the City/Municipal Treasurer of the property’s location with: deed, BIR CAR, tax dec, IDs, and receipts.
Pay Transfer Tax and obtain the Transfer Tax Receipt (TTR).
Some LGUs impose payment windows (e.g., within 60 days from notarization) — comply to avoid surcharges.

Step 5: Register at the Registry of Deeds

File for registration with:
- Owner’s duplicate Title
- Original notarized deed (with documentary stamps)
- BIR CAR/eCAR, validated returns & ORs
- Local Transfer Tax receipt
- RPT clearance and latest Tax Declaration
- IDs / corporate docs / SPA
- Any mandatory clearances (e.g., DAR, HOA/condo)
Pay RD registration fees and annotation fees.
RD will cancel the seller’s title and issue a new TCT/CCT in the buyer’s name. Processing times vary by RD.

Step 6: Update the Assessor’s Office

Bring the new title and the deed to the Assessor to:
- Cancel the old Tax Declaration and issue a new one in the buyer’s name (for land and, if applicable, improvements).
- Ensure the assessed values are correct for future RPT billing.

Step 7: Handover & Post-Registration

Turn over original new title, new tax declarations, and official receipts.
Update HOA/condo admin records, utilities, and insurance to the buyer’s name.
Keep a complete closing set (scanned and physical).

G. Special Property Situations

Agricultural Land (CLOA/EP) – often subject to 10-year non-transferability and right of redemption; DAR clearance may be required. Due diligence is crucial.
Untitled or Mother-Title/Subdivision Cases – ensure approved subdivision plan and technical descriptions; often longer at RD.
Right of Way/Boundary Disputes – consider a relocation survey and resolve before registration.
Leased Properties – check lease contracts, pre-emption rights, and annotations.
Condominiums – verify condo project’s 60% Filipino ownership, management certificate, and dues clearance.
Spouses & Property Regimes – under absolute community or conjugal partnership, spousal consent is generally required to sell property acquired during marriage (barring valid separation of property).
Foreigners – may own condo units (project foreign ownership capped at 40%); land ownership restricted (except by hereditary succession). Long-term leases (e.g., up to 50 years, renewable once) are common alternatives.

H. Practical Timelines (Rule-of-Thumb)

BIR assessment & CAR issuance: a few weeks to a few months depending on completeness and RDO load
Local Transfer Tax: same day if complete
RD issuance of new title: days to weeks; longer for complex cases/annotations
Assessor update: same day to a few days

Missing documents, unpaid RPT, discrepancies between zonal value/assessor’s FMV and deed price, or DAR/annotation issues are the most common reasons for delay.

I. Cost Planning (Typical Allocation in Practice)

These are customary—the deed can reallocate them:

Seller: CGT or CWT regime items applicable to seller; notarial fee (sometimes shared); broker’s fees by separate agreement
Buyer: DST, Local Transfer Tax, RD registration fees, Assessor/CTC fees, HOA/condo clearance, due diligence costs

J. Common Pitfalls & How to Avoid Them

Wrong tax base – BIR will use the highest of deed price, zonal value, or assessor FMV. Pre-compute to avoid surprise.
Expired filing windows – CGT/DST deadlines are short; late filings incur surcharges/interest/penalties.
Unpaid RPT – arrears block RD registration; require seller to settle before closing.
Name/status mismatches – check PSA civil status, IDs, corporate authorities, and spellings before notarization.
Encumbrances – cancel mortgages/liens before registration (or have lender’s Deed of Release ready for simultaneous filing).
EJS publication – for inheritance without court proceedings, publication (3 weeks) is mandatory; keep the proofs of publication.
Agrarian & special restrictions – verify DAR and annotation prohibitions early.
TINs – BIR will not process without TINs of all parties (including heirs).
Condo project foreign limit – confirm 40% cap not breached before closing with foreign buyers.

K. Quick Reference: Who Pays What (Default Market Practice)

Item	Typical Payer
Capital Gains Tax (if applicable)	Seller
Creditable Withholding (if applicable)	Buyer withholds (for Seller’s account)
Documentary Stamp Tax	Buyer
Local Transfer Tax	Buyer
RD Registration Fees	Buyer
Notarial Fees	Usually Seller or shared
Broker’s Commission	Seller (by agreement)

(Always check your deed and broker/agency agreements.)

L. Sample Closing Pack (What to Keep)

Copy of notarized deed
BIR CAR/eCAR + validated returns and ORs
RD Official Receipt and new TCT/CCT
Assessor: new Tax Declaration(s)
RPT receipts and zero-balance HOA/condo clearance
IDs, SPA, corporate resolutions/secretary’s certificate (if any)
Proofs of publication (EJS cases)

M. Final Tips

Start with a complete checklist and timeline.
Align on who bears which taxes in the deed to avoid disputes.
For non-routine cases (estate, donation, agricultural, corporate restructurings, foreclosures), consult a Philippine real-estate lawyer or tax professional for transaction-specific guidance.

If you want, I can tailor this into a fill-in-the-blanks checklist for your particular property (sale vs. inheritance, condo vs. land, city, values) and include a step-by-step tax computation worksheet.