For many families, the “notary fee” for an extrajudicial settlement with sale is confusing because the amount quoted by an office may include more than notarization. It may include drafting the deed, checking heirs, preparing supporting documents, handling publication, tax computation assistance, BIR filing, local transfer tax, and Register of Deeds work. The actual notarization is only one part of the total cost. The bigger expenses are usually estate tax, capital gains tax, documentary stamp tax, transfer tax, publication, and title registration.

What an Extrajudicial Settlement With Sale Means

An extrajudicial settlement with sale is a notarized document used when a person dies owning property, usually land or a condominium, and the heirs agree to settle the estate and sell the property to a buyer in the same transaction.

It usually does two things in one deed:

Settlement of estate — the heirs identify the deceased person, the heirs, and the inherited property.
Sale — the heirs, as successors of the deceased owner, sell the inherited property to a buyer.

This is common when the title is still in the name of a deceased parent, grandparent, spouse, or relative, and the family wants to sell the property without first transferring the title to the heirs and then doing a second sale.

Under Rule 74 of the Rules of Court, extrajudicial settlement is generally available when the deceased left no will, no unpaid debts, and the heirs are all of age or properly represented if minors are involved. The settlement is made by public instrument, filed with the Register of Deeds, and the fact of settlement must be published in a newspaper of general circulation. (Lawphil)

Is There a Fixed Notary Fee for Extrajudicial Settlement With Sale?

There is no single nationwide notary fee that applies to every extrajudicial settlement with sale in the Philippines.

In practice, the amount depends on:

The province or city where the deed is notarized
The value of the property
Whether the lawyer only notarizes or also drafts the deed
Number of heirs and signatories
Number of properties involved
Whether heirs are abroad
Whether there are missing documents, deceased heirs, minors, or family disputes
Whether the service includes BIR, LGU, and Register of Deeds processing

For ordinary transactions, many families encounter these practical ranges:

Situation	Common practical range	What it usually covers
Simple notarization of a prepared deed	₱1,000 to ₱5,000+	Acknowledgment, notarial seal, notarial register entry
Drafting and notarizing a simple EJS with sale, one property, all heirs present	₱5,000 to ₱20,000+	Document preparation and notarization
Multiple heirs, multiple properties, or heirs abroad	₱15,000 to ₱50,000+	More drafting, coordination, SPAs, document review
High-value property with full legal handling	Fixed fee or percentage-based quote	May include legal review, due diligence, BIR/LGU/RD coordination

Some notaries or lawyers quote a percentage of the property value or selling price. Others charge a flat fee. A percentage quote is not automatically illegal, but it should be clearly explained because people often mistake it for a government tax. Ask for a written breakdown separating:

Notarial fee
Drafting or attorney’s fee
Publication cost
BIR taxes
LGU transfer tax
Register of Deeds fees
Processing or liaison fee
Out-of-pocket expenses

Why Notarization Matters

A deed involving real property is not treated like an ordinary private letter. Under Article 1358 of the Civil Code, acts and contracts involving the creation, transmission, modification, or extinguishment of real rights over immovable property must appear in a public document. The same article also covers cession, repudiation, or renunciation of hereditary rights. (Lawphil)

For practical purposes, notarization is needed because the BIR, local treasurer, assessor, and Register of Deeds generally require a notarized deed before they process tax payments and transfer of title.

A notarized extrajudicial settlement with sale should show:

Names and details of the deceased, heirs, and buyer
Death of the registered owner
Relationship of the heirs to the deceased
Statement that the deceased left no will and no debts, if applicable
Property details from the title and tax declaration
Agreement of the heirs to settle the estate
Sale terms, price, and buyer information
Signatures of all required parties
Notarial acknowledgment

The 2004 Rules on Notarial Practice require personal appearance before the notary and competent evidence of identity, such as a current official ID with photograph and signature. A notary should not notarize if the signatory is not personally present or properly identified.

Notary Fee vs. Taxes: Do Not Mix Them Up

The notary fee is usually not the biggest cost. In a sale of inherited real property, the usual cost items are:

Cost item	Paid to	Usual basis
Notary / drafting fee	Lawyer or notary public	Agreement with lawyer or notary
Publication	Newspaper	Once a week for 3 consecutive weeks
Estate tax	BIR	6% of net estate, subject to deductions
Capital gains tax	BIR	Usually 6% of higher of selling price, zonal value, or assessor’s value for capital assets
Documentary stamp tax	BIR	Usually ₱15 per ₱1,000, effectively 1.5%, based on higher value
Transfer tax	City or provincial treasurer	Based on local ordinance under the Local Government Code
Registration fees	Register of Deeds	Based on LRA schedule and transaction details
New tax declaration	Assessor’s office	Usually minimal government fees

The estate tax is imposed on the privilege of transmitting the estate upon death. BIR Revenue Regulations No. 12-2018, implementing the TRAIN Law amendments, state that the net estate of every decedent is subject to estate tax at 6%, and that an estate tax return is required where registered or registrable property needs a Certificate Authorizing Registration.

For the sale portion, BIR Form 1706 guidelines state that capital gains tax on real property classified as a capital asset is filed and paid within 30 days following the sale, exchange, or disposition, and the rate is 6% based on the higher of zonal value, assessor’s fair market value, or selling price. (Bir CDN)

For documentary stamp tax, BIR Form 2000-OT guidelines provide that deeds transferring real property are subject to DST based on consideration or fair market value, whichever is higher, and the return is filed within five days after the close of the month when the taxable document was made, signed, issued, accepted, or transferred. (Bir CDN)

Step-by-Step Process

1. Confirm if extrajudicial settlement is allowed

Before paying any notary fee, check whether the case fits Rule 74.

Extrajudicial settlement is usually suitable when:

The registered owner is deceased
There is no will
There are no unpaid estate debts, or the heirs can properly address them
All heirs agree
All heirs are of legal age, or minors are properly represented
The heirs can sign personally or through valid representatives

If there is a will, a serious heirship dispute, unpaid creditors, missing heirs, or minors without proper court authority, a court proceeding may be required.

2. Identify all legal heirs

This is where many transactions fail.

The heirs are not always limited to the children who are “available” or the relatives managing the property. Depending on the family situation, heirs may include:

Surviving spouse
Legitimate children
Illegitimate children
Parents, if there are no children
Siblings, nephews, nieces, or other collateral relatives in some cases
Heirs of an heir who already died

A buyer should be careful when a family says, “Kami na lang ang pipirma.” If one compulsory heir is omitted, the deed may later be challenged.

3. Prepare the deed

The deed should be specific and consistent with the title, tax declaration, and BIR records.

Important details include:

TCT, OCT, or CCT number
Lot number and technical description
Property location
Tax declaration number
Zonal value and declared value, if available
Selling price
Shares of the heirs
Marital status of sellers and buyer
TINs of parties
Valid IDs
Whether the property is conjugal, community, or exclusive property

4. Sign and notarize properly

All heirs who are selling should sign, unless represented by a valid Special Power of Attorney.

The notary should:

Check IDs
Confirm personal appearance
Confirm that the document is complete
Record the notarial act in the notarial register
Affix notarial seal and details

Avoid “remote notarization” where someone simply sends a signed deed by courier and the notary stamps it without personal appearance. That can create serious problems at the BIR, Register of Deeds, or in court.

5. Publish the extrajudicial settlement

The extrajudicial settlement must be published once a week for three consecutive weeks in a newspaper of general circulation. The Register of Deeds commonly requires an affidavit of publication and copies or clippings of the publication.

Publication is not a substitute for including all heirs. It gives notice, especially to creditors and interested persons, but it does not magically validate a deed that excluded a known heir.

6. File and pay BIR taxes

For a deed of extrajudicial settlement with sale, the BIR usually examines both:

Estate transfer from the deceased to the heirs
Sale from the heirs to the buyer

Expect the BIR to ask for the deed, title, tax declarations, IDs, TINs, death certificate, proof of relationship, publication documents, and payment forms.

The BIR then issues an eCAR or Electronic Certificate Authorizing Registration. Without the eCAR, the Register of Deeds will not transfer the title.

7. Pay local transfer tax and secure clearances

After BIR processing, the parties usually proceed to the local treasurer for transfer tax and real property tax clearance.

The Local Government Code allows LGUs to impose transfer tax on real property ownership transfers. Rates vary depending on whether the property is in a province, city, or Metro Manila locality. (Lawphil)

8. Register with the Register of Deeds

The Land Registration Authority’s public guidance lists basic registration requirements such as the original deed or instrument, latest tax declaration, owner’s duplicate title for titled property, BIR CAR, real property tax clearance, transfer tax proof, and, for extrajudicial settlement, affidavit of publication showing publication once a week for three consecutive weeks. (Land Registration Authority)

Only after registration will the buyer usually receive a new title.

Required Documents Checklist

Document	Why it matters
PSA death certificate of deceased owner	Proves death and start of succession
PSA marriage certificate of deceased, if married	Determines surviving spouse and property regime
PSA birth certificates of heirs	Proves relationship to deceased
PSA marriage certificates of heirs, if relevant	Confirms names and marital status
Valid government IDs of heirs and buyer	Required for notarization and BIR
TINs of heirs, estate, and buyer	Required for BIR filings
Owner’s duplicate title	Required by Register of Deeds
Certified true copy of title	Often required by BIR and due diligence
Latest tax declaration for land and improvements	Used for valuation and transfer
Real property tax clearance	Needed before registration
Notarized EJS with sale	Main transaction document
Special Power of Attorney, if any signatory is represented	Authority to sign and sell
Newspaper publication and affidavit of publication	Rule 74 and RD requirement
BIR forms and payment proofs	Estate tax, CGT, DST
eCAR	Authority for registration
Transfer tax receipt	Required by RD and assessor

Practical Timelines

A smooth transaction can still take several weeks or months.

Stage	Practical timeline
Gathering family and property documents	1 to 4 weeks
Drafting and review	2 days to 2 weeks
Signing and notarization	1 day to several weeks
Heirs abroad signing SPA or deed	2 weeks to 2 months
Publication	3 weeks, plus affidavit release
BIR processing and eCAR	2 to 8 weeks or longer
Local treasurer and assessor steps	1 day to 2 weeks
Register of Deeds title transfer	2 to 8 weeks or longer

The most common bottlenecks are missing PSA records, inconsistent names, unavailable heirs, unpaid real property tax, old titles, wrong tax declarations, and BIR requests for additional documents.

Common Problems With Notary Fees and EJS With Sale

The “notary fee” secretly includes taxes

A family may be told, “₱150,000 ang notaryo,” but later discovers that the amount includes taxes, publication, and processing. Always ask for a breakdown.

A proper breakdown avoids arguments between heirs and buyer over who should shoulder which cost.

Only some heirs sign

All heirs who own rights in the property must participate, unless someone validly represents them. If one heir refuses, is missing, or has died, the document must address that properly.

The notary did not require personal appearance

A notarized deed is supposed to carry public faith. If the notarial act is defective, it can create problems in registration and litigation.

The deed undervalues the property

Some parties write a lower selling price to reduce taxes. This is risky. The BIR compares the selling price with zonal value and assessor’s fair market value, and taxes are often based on the highest applicable value.

The family forgets deceased heirs

If one child of the deceased owner also died, that child’s own heirs may need to participate. This can create a second layer of settlement.

There are heirs abroad

An heir abroad may sign before a Philippine Embassy or Consulate, or execute a document before a foreign notary and have it authenticated or apostilled if applicable. For documents to be used in the Philippines, requirements may depend on the country and receiving office, so the exact form should be checked before signing. The Philippine apostille system applies to public documents for cross-border use, and consular or apostille requirements can differ depending on where the document was executed. (Apostille.gov.ph)

The buyer is a foreigner

Foreigners generally cannot acquire private land in the Philippines, except in cases of hereditary succession. Article XII, Section 7 of the 1987 Constitution states that private lands may not be transferred except to individuals or entities qualified to acquire or hold lands of the public domain, save in cases of hereditary succession. (Lawphil)

This means a foreigner may inherit land in limited succession situations, but a regular sale of Philippine land to a foreign buyer is generally prohibited. A foreigner may have other lawful options, such as buying a condominium unit subject to foreign ownership limits, but land is different.

How to Tell if the Quoted Notary Fee Is Reasonable

A quote is easier to evaluate if you separate the work.

Ask these practical questions:

Is the fee only for notarization, or also for drafting?
Does it include review of heirs and supporting documents?
Does it include publication?
Does it include BIR filing and eCAR follow-up?
Does it include local transfer tax and Register of Deeds processing?
Is the amount based on property value, number of pages, number of signatories, or complexity?
Will official receipts be provided for government payments?
Who pays if the BIR assesses a higher tax?
Who keeps the original title while processing is ongoing?
What happens if the Register of Deeds requires additional documents?

A higher fee may be reasonable if the lawyer is doing more than notarizing: checking heirship, drafting carefully, coordinating with heirs abroad, preparing BIR documents, and handling registration. But a high “notary fee” with no explanation is a red flag.

Frequently Asked Questions

How much is the notary fee for extrajudicial settlement with sale in the Philippines?

There is no single fixed national amount. Simple notarization may be a few thousand pesos, while preparation and notarization of an extrajudicial settlement with sale commonly costs more, especially if there are many heirs, several properties, or heirs abroad. For high-value properties, some offices quote a fixed fee while others quote a percentage.

Is the notary fee the same as estate tax?

No. The notary fee is paid to the notary or lawyer for notarization and related legal work. Estate tax is paid to the BIR. For deaths covered by current regular rules, estate tax is generally 6% of the net estate, subject to allowed deductions.

Who pays the notary fee in an extrajudicial settlement with sale?

The parties may agree. In practice, heirs often pay for estate settlement costs, while buyers often shoulder transfer-related costs, but this is not automatic. The deed or written agreement should clearly state who pays notary fee, CGT, DST, transfer tax, registration fees, and processing expenses.

Can the heirs sell the property without extrajudicial settlement?

Usually, no for registration purposes. If the registered owner is deceased, the estate must be settled so the heirs’ authority to sell is documented. The BIR and Register of Deeds will generally require the settlement documents before issuing the eCAR and transferring the title.

Do all heirs need to sign the extrajudicial settlement with sale?

Yes, all heirs whose rights are affected should sign personally or through a valid representative. If one heir is omitted, the sale may later be challenged, and the buyer may have difficulty transferring or defending the title.

Is publication required even if the deed is notarized?

Yes. Notarization and publication serve different purposes. Notarization makes the deed a public document. Publication is a Rule 74 requirement meant to give notice of the extrajudicial settlement.

Can an heir abroad sign the deed?

Yes, but the document must be executed in a form acceptable for use in the Philippines. This may involve signing before a Philippine Consulate or using a foreign notarized and apostilled document, depending on the country and the receiving Philippine office’s requirements.

What if the deceased owner had debts?

Extrajudicial settlement under Rule 74 is generally for estates with no debts. If there are unpaid debts or creditor issues, the heirs should not simply state “no debts” in the deed. A judicial settlement or proper arrangement with creditors may be necessary.

Can a foreigner buy inherited land through an EJS with sale?

Generally, no. A foreigner may inherit land by hereditary succession in limited cases, but buying private land in the Philippines is generally prohibited by the Constitution. A deed selling land to a foreigner can create serious validity and registration problems.

Why is the notary asking for IDs and personal appearance?

Because a proper notarization requires the signatory to personally appear and be identified through competent evidence of identity. This protects the heirs, buyer, notary, and future title from claims of forgery or unauthorized signing.

Key Takeaways

There is no single nationwide notary fee for an extrajudicial settlement with sale.
The quoted “notary fee” may actually include drafting, legal review, publication, taxes, and title processing.
A deed involving inherited real property must be carefully drafted, notarized, published, taxed, and registered.
The biggest costs are usually not the notary fee but BIR taxes, local transfer tax, publication, and Register of Deeds fees.
All heirs must be identified and included, either personally or through valid authority.
A defective notarization, missing heir, unpaid tax, or skipped publication can delay or derail the transfer.
Foreigners generally cannot buy Philippine land, even if the land is being sold through an extrajudicial settlement.
Always separate professional fees from government taxes and require a clear written breakdown before paying.