The question of whether a married woman should use her maiden name or married name on land titles, deeds of transfer, and related tax documents is one of the most common practical issues in Philippine real property law. The choice has significant consequences for ease of future transfers, proof of identity, registration requirements, and—most importantly—exposure to Documentary Stamp Tax (DST), Capital Gains Tax (CGT), and Donor's Tax.

This article exhaustively explains the current legal position as of November 2025, the correct procedures, the tax implications, the common mistakes that trigger unnecessary taxes, and the best practices endorsed by the Land Registration Authority (LRA), Bureau of Internal Revenue (BIR), and Registers of Deeds nationwide.

1. Legal Right of a Married Woman to Use Her Maiden Name or Married Name

The Philippine Civil Code expressly grants a married woman complete freedom in the use of her surname:

Article 370, Civil Code
A married woman may use:
(1) Her maiden first name and surname and add her husband's surname, or
(2) Her maiden first name and her husband's surname, or
(3) Her husband's full name, but prefixing a word indicating that she is his wife, such as “Mrs.”

Article 376, Civil Code
No change of name or surname may be made without judicial authority, except the use by a married woman of her husband’s surname under Article 370.

This means a married woman may legally use either her maiden name or her married name in all contracts, documents, and transactions—including deeds of sale and land titles—without need of a court order.

The Supreme Court has repeatedly upheld this right (e.g., Remo v. Secretary of Foreign Affairs, G.R. No. 169202, 2010; Republic v. CA and Lim, G.R. No. 159614, 2012).

2. Registration of Land Titles: Maiden Name vs. Married Name

Property Acquired While Single (Paraphernal/Exclusive Property)

The title is almost always issued in the maiden name.
Most experienced conveyancers and notaries strongly recommend keeping the title in the maiden name permanently, even after marriage, for the following reasons:

It clearly establishes the paraphernal character of the property (Art. 92, Family Code).
It avoids the necessity of presenting the marriage certificate in every future transaction.
It eliminates the need to execute affidavits of name identity or change-of-status documents.
It prevents unnecessary payment of Documentary Stamp Tax when updating the name.

Property Acquired During Marriage (Conjugal/Community Property)

The usual and recommended practice is to register the title in both spouses’ names, e.g.:

“JUAN DELA CRUZ, married to MARIA SANTOS DELA CRUZ”
or
“JUAN DELA CRUZ and MARIA SANTOS DELA CRUZ, spouses”

If the wife prefers to use her maiden name on the title, this is perfectly legal and increasingly accepted:

“JUAN DELA CRUZ, married to MARIA CLARA SANTOS”

This formulation is now routinely accepted by most Registers of Deeds and the LRA.

3. Selling or Transferring Property Titled in the Maiden Name After Marriage

This is the most frequent scenario.

The seller executes the Deed of Absolute Sale using her current legal name (married name) but with an express identification clause:

“MARIA SANTOS DELA CRUZ, of legal age, Filipino, married to JUAN DELA CRUZ, formerly known as MARIA CLARA SANTOS (as evidenced by OCT/TCT No. 12345 of the Registry of Deeds for Quezon City), with Residence Certificate No. …”

This clause is sufficient. The Register of Deeds will cancel the old title (in maiden name) and issue a new TCT in the name of the buyer without problem.

Documentary Stamp Tax implication: NONE extra. DST is computed only once on the Deed of Absolute Sale based on the selling price or zonal value, whichever is higher (1.5% under Sec. 196, NIRC as amended). The fact that the seller used a different name on the old title does not trigger additional DST.

Capital Gains Tax: 6% based on selling price or zonal value, whichever is higher. No additional tax because of the name difference.

This procedure has been standard for decades and is accepted nationwide.

4. Changing the Name on an Existing Title from Maiden Name to Married Name (or Adding Civil Status)

Many married women want to “update” their title to reflect their married name and status (“married to ___”). This is legally unnecessary but emotionally important to some.

Correct Procedure (Tax-Free)

The change of name due to marriage is not a transfer of ownership. It is a mere correction/annotation of personal circumstances.

Requirements (LRA Circular No. 2012-05, as implemented in most RDs):

Notarized Affidavit of Change of Name/Civil Status executed by the owner (and consented to by the spouse if conjugal property).
Original + certified true copy of Marriage Certificate (PSA-issued).
Original Owner’s Duplicate Certificate of Title.
Payment of registration fees (usually ₱5,000–₱15,000 depending on value and RD).
DAR Clearance (if agricultural) or ordinary clearances.

The Register of Deeds will:

Annotate the marriage on the title, or
Cancel the old title and issue a new TCT in the married name with the notation “married to ___” (at the owner’s option).

Tax Consequences of the Correct Procedure

Documentary Stamp Tax: ZERO on the value of the property. Only the flat ₱30–₱60 DST on the affidavit itself (Sec. 188, NIRC).
Capital Gains Tax: ZERO.
Donor’s Tax: ZERO.
BIR Certificate Authorizing Registration (CAR):** Not required because there is no taxable transfer.

This position is confirmed in numerous BIR Rulings (e.g., BIR Ruling No. DA-489-03, DA-672-04, DA-091-06, and more recent unnumbered rulings) and LRA opinions.

Wrong and Extremely Expensive Procedure (Unfortunately Still Done by Some Notaries and RDs)

Some notaries and even some Registers of Deeds still insist on executing a Deed of Absolute Sale or Deed of Donation from “Maria Clara Santos (single)” to “Maria Santos Dela Cruz, married to Juan Dela Cruz.”

This is legally absurd—the person is selling or donating to herself—but it is still done in some provinces.

Tax consequences:

Documentary Stamp Tax under Sec. 196: 1.5% of current zonal value or fair market value
Capital Gains Tax (if sale): 6% of selling price or zonal value
Donor’s Tax (if donation): 6% of fair market value
BIR CAR required, with full payment of the above taxes

Result: A property worth ₱20 million will incur approximately ₱1.5–₱3 million in unnecessary taxes.

This practice is illegal and has been repeatedly declared improper by the LRA and BIR. Owners who have paid these taxes may file claims for refund within two years from payment (Sec. 229, NIRC).

5. Documentary Stamp Tax Summary Table

Transaction/Type of Document	DST Rate/Amount	Triggered by Name Change?
Deed of Absolute Sale (actual sale to third party)	₱15 per ₱1,000 (1.5%)	No extra DST
Affidavit of Change of Name/Civil Status	₱30–₱60 flat	Only this amount
New TCT issued due to change of name/status	No DST on the title itself	Zero
Wrongly executed Deed of Sale/Donation to self	₱15 per ₱1,000 (1.5%) + CGT/Donor's Tax	Yes — very expensive
Annotation of marriage on existing title	None	Zero

6. Best Practices (2025)

For paraphernal property acquired while single: Keep the title permanently in the maiden name. It is the cleanest, cheapest, and least troublesome option.
When selling property titled in maiden name: Always use the identification clause (“formerly known as … per TCT No. …”) in the deed. This is sufficient and costs nothing extra.
If the owner insists on updating to married name: Use the affidavit + marriage certificate route. Insist that the RD follow LRA procedures and refuse to pay transfer taxes.
For new acquisitions by married couples: Register in both spouses’ names using the wife’s preferred surname format. The most common and hassle-free is: “JUAN DELA CRUZ, married to MARIA CLARA SANTOS”
Always secure a PSA Marriage Certificate and keep multiple certified copies—they are required in almost every transaction involving a married woman.

Conclusion

The Philippine legal system fully respects a married woman’s right to use either her maiden or married name on land titles and transfer documents. The choice does not affect the validity of the title or transfer, but it dramatically affects convenience and tax cost.

Keeping paraphernal property in the maiden name and simply using an identification clause in deeds is the overwhelming practice of prudent lawyers and conveyancers because it eliminates all future complications and unnecessary taxes.

Attempting to “update” the title to the married name through a sale or donation to oneself is not only unnecessary but constitutes one of the most expensive mistakes in Philippine real estate practice—often costing millions in avoidable DST, CGT, and Donor's Tax.

Follow the correct affidavit-and-annotation procedure, and the change of name due to marriage remains essentially tax-free.