The transfer of land title is the final and most critical step in any real estate transaction in the Philippines. Until the title is transferred to the buyer’s name and a new Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT) is issued, the buyer does not become the legal owner in the eyes of the law, regardless of full payment or possession of the property. This process is governed primarily by Presidential Decree No. 1529 (Property Registration Decree), the Civil Code of the Philippines, and various revenue regulations of the Bureau of Internal Revenue (BIR).

Below is a comprehensive guide covering every aspect of the title transfer process under current Philippine law and practice as of 2025.

I. Taxes and Fees That Must Be Paid Before Registration

Capital Gains Tax (CGT) – 6% of the higher amount between the gross selling price and the BIR zonal value/fair market value.
Paid by the seller.
Required document: BIR Certificate Authorizing Registration (CAR) or eCAR.
Documentary Stamp Tax (DST) – 1.5% of the higher amount between the gross selling price and the BIR zonal value/fair market value.
Conventionally paid by the buyer (but negotiable).
Transfer Tax – 0.5% (provincial) or 0.75% (cities/municipalities within Metro Manila) of the higher amount between the selling price and assessed value.
Paid to the local treasurer’s office of the city or municipality where the property is located.
Registration Fee – Based on the Land Registration Authority (LRA) schedule (approximately 0.25%–0.50% of the fair market value, with minimum amounts).
IT Fee / Computer Fund / LRA Fees – Fixed and percentage-based fees for encoding, scanning, and issuance of new e-Title.
Local Government Fees
- Real property tax clearance (current year must be updated)
- Barangay clearance (in some localities)
- Certification fee from Assessor’s Office (updated tax declaration)

II. Complete Step-by-Step Process for Title Transfer

Step 1: Execution and Notarization of Deed of Absolute Sale (DOAS)

Prepare the Deed of Absolute Sale (preferably drafted or reviewed by a lawyer).
Both seller and buyer (and spouses, if married) must sign before a notary public.
The notarized DOAS becomes a public instrument and is now registrable.

Step 2: Payment of Capital Gains Tax and Issuance of CAR/eCAR (Seller’s Responsibility)

Seller files BIR Form 1706 (Capital Gains Tax Return) at the Revenue District Office (RDO) having jurisdiction over the property or seller’s residence.
Submit supporting documents: notarized DOAS, TCT/CCT, tax declaration, latest real property tax receipt.
Pay CGT within 30 days from notarization.
BIR issues Certificate Authorizing Registration (CAR) or electronic CAR (eCAR).
Note: Without the CAR/eCAR, the Registry of Deeds will not accept the deed for registration.

Step 3: Payment of Documentary Stamp Tax

Buyer (or whoever agreed to pay) files BIR Form 2000 and pays DST at an Authorized Agent Bank (AAB) or via BIR’s online systems (eBIRForms or ORUS).
An eDST or ONETT Confirmation Number is now issued electronically.

Step 4: Payment of Local Transfer Tax and Securing Real Property Tax Clearances

Proceed to the city or municipal treasurer’s office where the property is located.
Submit: notarized DOAS, CAR/eCAR, TCT/CCT photocopy, latest tax receipt.
Pay transfer tax (0.75% in most cities).
Obtain:
- Official Receipt for transfer tax
- Updated Tax Declaration in the name of the buyer
- Real Property Tax Clearance (current year)

Step 5: Registration at the Registry of Deeds

Submit the following original documents to the Registry of Deeds having jurisdiction over the property:

Primary Entry Book Requirements (as of 2025):

Notarized Deed of Absolute Sale (original + photocopies)
Owner’s Duplicate Copy of TCT/CCT (must be surrendered by seller)
Original CAR or eCAR from BIR
Proof of payment of Documentary Stamp Tax (ONETT Confirmation or eDST)
Transfer Tax Official Receipt from LGU
Real Property Tax Clearance (current year)
Updated Tax Declaration in buyer’s name
Valid government-issued IDs of seller and buyer (and spouses)
Marriage contract or affidavit of solo parent/single status (if applicable)
Special Power of Attorney (if represented) – must be consularized if executed abroad
DAR Clearance (for agricultural land exceeding 5 hectares)
DENR Clearance (if within forest/timber land or protected area)
HLURB/ DHSUD clearance (for subdivision projects if required)
Condominium Certificate of Title cases: Master Deed with Declaration of Restrictions and latest Condominium Corporation resolution approving the transfer

The Registry of Deeds will:

Assign an Entry Number
Assess registration fees
Scan and encode the transaction
Annotate the sale at the back of the existing title
Cancel the seller’s TCT/CCT
Issue a new TCT/CCT in the buyer’s name (now usually an e-Title with QR code)

Step 6: Release of New Title

Processing time:
- Regular: 15–45 days (varies per RD; some RDs now achieve 5–10 days)
- Expedited service available in some registries for additional fee
The buyer (or representative) claims the new Owner’s Duplicate TCT/CCT and the registered DOAS.

III. Special Cases and Additional Requirements

A. Property with Existing Mortgage

Bank must issue a Release of Mortgage or Deed of Cancellation of Mortgage.
If the buyer assumes the loan, a Deed of Assumption of Mortgage must be executed and approved by the bank.

B. Seller is Deceased

Extrajudicial Settlement of Estate or Judicial Settlement must be published, annotated on the title, and new titles in heirs’ names issued first before sale.

C. Property under Estate Tax Amnesty (until June 2025)

Availment of Republic Act No. 11956 (Estate Tax Amnesty Extension) may be required if the previous owner died on or before May 31, 2022.

D. Foreign Buyer Purchasing Condominium Unit

Allowed up to 40% foreign ownership per condominium project.
Additional requirement: proof that total foreign-owned units do not exceed 40% (certification from condominium corporation).

E. Buyer is a Corporation

Board resolution/secretary’s certificate authorizing purchase and designating signatory.
Latest GIS and Articles of Incorporation.

F. Property Covered by Comprehensive Agrarian Reform Program (CARP)

DAR Clearance or Certificate of Exemption mandatory.

IV. Current Developments and Best Practices (2025)

Most Registry of Deeds offices now operate under the Land Titling Computerization Project (LTCP) and issue only e-Titles with QR codes.
The Land Registration Authority’s eSerbisyo Portal (https://lra.gov.ph/eserbisyo/) allows online appointment booking, payment, and tracking.
Many RDs accept electronic CAR (eCAR) and electronic DST payments, eliminating the need for physical stamps.
Some cities (Makati, Taguig, Quezon City, Cebu City) have integrated one-stop shops with BIR, Assessor, Treasurer, and RD representatives for faster processing.

V. Common Reasons for Rejection by Registry of Deeds

Incomplete documents
Discrepancy in names, areas, technical descriptions
Outstanding real property taxes
Lack of spouse’s consent (if property is conjugal/community)
Pending court cases or adverse claims annotated on the title
Failure to cancel previous mortgage

Conclusion

The transfer of land title in the Philippines is a highly bureaucratic but well-defined process that protects both buyer and seller. Engaging a competent lawyer or licensed real estate broker familiar with the local Registry of Deeds is strongly recommended. While the process typically takes 1–3 months from notarization to release of new title, proper preparation and compliance with all tax and documentary requirements can significantly reduce delays and avoid costly rejections.

Once the new TCT or CCT is in the buyer’s name and possession, the transfer is complete, and the buyer enjoys full ownership rights under Philippine law.