1) Big-picture overview

When a parcel of land is sold in the Philippines, multiple taxes and fees arise from three different government layers:

National (BIR): Capital Gains Tax (CGT) or income tax/Creditable Withholding Tax (CWT) (depending on whether the property is a capital or ordinary asset), and Documentary Stamp Tax (DST).
Local Government Unit (LGU): Transfer Tax (Province or City/Municipality; rates vary and Metro Manila can be higher).
Land Registration Authority / Registry of Deeds (ROD): Registration fees and entry/certification fees to issue the new title (TCT).

Plus private/ancillary costs: notarial fees, due diligence searches, and incidental certifications.

Tax base rule: For most real-property taxes, the base is the highest of:

Gross Selling Price (GSP) in the deed,
Zonal Value (BIR), or
Assessed/Fair Market Value (LGU tax declaration).

All computations below use that “whichever is higher” rule.

2) Who typically pays what (customary allocation)

Seller: CGT (if capital asset), or income tax (if ordinary asset) subject to CWT; any VAT if applicable; and usually the notarial fee unless negotiated otherwise.
Buyer: DST, LGU Transfer Tax, ROD registration fees, and incidental certifications.

Parties may reallocate by contract, but BIR/LGU will collect regardless of your private agreement; a party paying the other’s share should recover it by contract.

3) National taxes (BIR)

A) Capital Gains Tax (CGT) — when the land is a capital asset of the seller

Rate: 6% of the tax base (higher of GSP/zonal/FMVs).
When due: Typically within 30 days from notarization of the deed.
Document: BIR eCAR (Electronic Certificate Authorizing Registration) is issued after payment and verification; you need this to transfer the title.

B) Income tax/CWT — when the land is an ordinary asset (e.g., by a real estate dealer or a corporation using the land in business)

Seller pays income tax on net income;
Buyer must withhold a creditable percentage of the gross price (the CWT), which the seller credits against its income tax.
CWT rates depend on the seller’s profile and the property’s classification (commonly low single-digit percentages up to several percent). Always check the applicable BIR withholding table for the exact rate in your scenario.

C) Value-Added Tax (VAT) — only if the seller is VAT-registered and the land is an ordinary asset (not a capital asset)

Rate: 12% of the tax base, unless exempt (e.g., most low-value residential lots below the statutory VAT threshold are exempt).
For a ₱100,000 sale of a residential lot, VAT is typically not applicable.

D) Documentary Stamp Tax (DST) — usually a buyer cost

Rate: 1.5% of the tax base.
When due: Generally on or before the 5th day of the month following the taxable document’s date (as administered through BIR’s ONETT process alongside CGT/CWT).
Needed for eCAR issuance together with CGT/CWT compliance.

Late payment (BIR): Expect surcharge, interest, and compromise penalties on late CGT/CWT/DST.

4) Local Transfer Tax (LGU)

Rate: Typically up to 0.5% of the tax base in provinces; up to 0.75% in Metro Manila (actual rates depend on the specific city/municipality).
When due: Usually within 60 days from date of execution of the deed (some LGUs specify shorter windows).
Where paid: City or municipal treasurer (or provincial treasurer for municipalities). Proof of payment is required by the ROD.

5) Registry of Deeds (ROD) / LRA fees

Registration Fee: Graduated schedule based on the consideration/value; for a ₱100,000 property, the core registration fee is modest (often in the low-thousands of pesos).
Other charges: Entry fee, issuance of new TCT, annotation fees, IT/stamp fees, and certified copies.
When: After you secure the BIR eCAR and LGU Transfer Tax receipt.

Exact amounts follow the LRA’s official fee table at filing; bring extra for incidentals.

6) Ancillary / private costs

Notarial fee: Commonly ₱1,000–₱5,000 for low-value deeds, or a small percentage of price by local practice.
Certified True Copies (CTCs): From ROD (title) and the Assessor (tax declaration); usually ₱100–₱500+ per document.
Real Property Tax (RPT) clearance: Settle any arrears (plus penalties) before transfer.
Survey/relocation (if boundaries are in question): as quoted by a Geodetic Engineer.
Brokerage (if any) and documentary logistics.

7) Step-by-step process (from deed to new title)

Draft & Notarize the Deed of Absolute Sale (DOAS). Attach the latest tax declaration, seller’s ID/TIN, and property details.
BIR ONETT: File and pay CGT or CWT and DST; submit required docs (DOAS, IDs/TINs, TCT, tax dec, SPA/board resolutions if any, prior eCAR if chain).
Receive BIR eCAR.
Pay LGU Transfer Tax at the city/municipal/provincial treasurer.
Register at ROD: Present eCAR, Transfer Tax receipt, original owner’s duplicate TCT, tax clearances, and IDs. Pay ROD fees.
New TCT Issued in buyer’s name; update Assessor records (transfer of tax declaration) for future RPT billing.

8) Worked numbers for a ₱100,000 land sale

Assume the tax base = ₱100,000 (i.e., zonal and assessed values are not higher). If they are higher, replace ₱100,000 with the higher value in each formula.

Seller (capital asset scenario)

CGT (6%): ₱100,000 × 6% = ₱6,000

Buyer

DST (1.5%): ₱100,000 × 1.5% = ₱1,500
Transfer Tax (province at 0.5%): ₱100,000 × 0.5% = ₱500
- *(If within Metro Manila at 0.75%: ₱750)*
ROD/LRA fees (graduated): ≈ ₱1,000–₱2,000+ (budget for incidentals)
Notarial fee (typical): ₱1,000–₱5,000 (or per local percentage practice)

Indicative buyer outlay (province): ~₱3,000–₱8,000+ (DST + transfer tax + ROD + notarial), excluding any due diligence/surveys and certified copies. Indicative buyer outlay (NCR): Add ~₱250 more if the LGU 0.75% rate applies.

If the seller is VAT-registered and the land is an ordinary asset subject to VAT: VAT would be 12% of the tax base, but most ₱100,000 residential-lot sales are VAT-exempt (still confirm the seller’s tax profile).

9) Special situations

If the property is donated, inherited, or exchanged: Different tax regimes apply (Donor’s Tax, Estate Tax, or Tax-Free Exchange rules) with their own timelines and documents.
Assumption of mortgage: If the buyer assumes a loan, the assumed amount is typically added to the consideration for tax-base purposes.
Installment sales: BIR may treat the transaction as a single transfer upon deed notarization (check the agreed structure); withholding and DST typically follow the gross price, not just installments received.
Corporate sellers / dealers: Sales of ordinary assets trigger CWT and income tax (and possibly VAT); CGT does not apply to ordinary-asset sales.
Agricultural/residential reclassification: Zonal values and, occasionally, exemptions may shift; always compare GSP vs. zonal vs. assessed immediately before filing.

10) Timelines, penalties, and practical safeguards

BIR filings (CGT/CWT/DST): Missing the statutory deadlines leads to surcharge and interest per the Tax Code.
LGU Transfer Tax: Late filing incurs local penalties and surcharges.
ROD will not accept registration without the eCAR and Transfer Tax proof.
Always cross-check the tax base (zonal & assessed values) before writing the price into the deed to avoid unexpected uplifts at the counter.
Get TINs for both parties; BIR will not process without TINs.
Clear RPT arrears to prevent registration blocks; obtain RPT clearance if required by the LGU/ROD.

11) Quick-reference formulas

CGT (capital asset) = 6% × Tax Base
CWT (ordinary asset) = Applicable % × Tax Base (creditable to seller’s income tax)
DST = 1.5% × Tax Base
LGU Transfer Tax = (0.5% province / up to 0.75% NCR) × Tax Base
ROD Registration = Graduated (check current LRA table at filing)
VAT (if applicable) = 12% × Tax Base (ordinarily not due for a low-value residential lot sale)

Tax Base = highest of: GSP in deed, BIR zonal value, LGU assessed/FMV.

12) Document checklist

Deed of Absolute Sale (notarized)
IDs & TINs of seller and buyer
Owner’s duplicate title (TCT) and latest Tax Declaration
Real Property Tax (RPT) receipts/clearance
BIR eCAR (after CGT/CWT & DST compliance)
LGU Transfer Tax receipt
CTCs from ROD/Assessor as needed
Corporate docs/SPA if a company/representative is signing

13) Bottom line (for a ₱100,000 land deal)

Seller (capital asset): ₱6,000 CGT (assuming ₱100,000 is the highest value).
Buyer: ₱1,500 DST + ₱500–₱750 Transfer Tax + ~₱1,000–₱2,000+ ROD fees + Notarial/incidental costs.
If zonal/assessed value is higher, recompute everything using that higher amount.
If the seller is a dealer or VAT-registered with ordinary asset treatment, replace CGT with CWT + income tax (and check VAT).

This guide provides the complete framework and standard computations for a ₱100,000 land purchase and title transfer in the Philippines. Always verify the exact LGU rates and LRA fee bracket at filing and ensure the tax base you use is the highest of the three values to avoid rejections at BIR or ROD.