Documentary stamp tax calculator
Documentary stamp tax on a sale of real property is ₱15 for every ₱1,000 of the selling price or fair market value, whichever is higher. That works out to 1.5% NIRC Sec. 196. On a lease it is ₱6 for the first ₱2,000 of a year’s rent and ₱2 for each ₱1,000 after that, for every year of the term TRAIN Law Sec. 67. Pick the document below and enter its figures.
What documentary stamp tax is
Documentary stamp tax (DST) is a national tax on documents, collected by the Bureau of Internal Revenue. For property owners, two documents matter: the deed that conveys real property, whether a sale or a donation NIRC Sec. 196, and the lease NIRC Sec. 194. It is charged once per document, when the document is made.
Who pays
The tax is on the document, so the parties decide between themselves who carries it. A deed of sale or a lease usually says. Whoever pays, the amount is the same, and the deed cannot be registered without the BIR’s certificate that the national taxes on the sale were paid NIRC Sec. 58(E).
A landlord renting out a unit should check the lease. If it is silent, agree on who pays the DST before signing, because the tax is due shortly after the month the lease is signed.
How it is calculated
On a sale: count the ₱1,000s in the base, rounding any part of ₱1,000 up to a whole one, and multiply by ₱15 NIRC Sec. 196. The base is the price or the fair market value, whichever is higher. Since RA 12001 that market value is the approved schedule of market values, with existing zonal values used until the schedule is updated RA 12001 Sec. 29.
On a lease: take one year’s rent. Charge ₱6 for the first ₱2,000 or any part of it, and ₱2 for each further ₱1,000 or part of it. Multiply by the number of years in the term TRAIN Law Sec. 67.
| Document | Rate | Base | Law |
|---|---|---|---|
| Deed of sale or conveyance of real property | ₱15 per ₱1,000 or part | Price or fair market value, whichever is higher | NIRC Sec. 196 |
| Lease of land or buildings | ₱6 for the first ₱2,000, ₱2 per ₱1,000 or part after | One year’s rent, for each year of the term | NIRC Sec. 194, as amended by TRAIN |
Before 2018, leases were taxed at lower rates. The calculator covers only leases signed from 1 January 2018, when TRAIN took effect. The rate on sales was ₱15 per ₱1,000 both before and after TRAIN TRAIN Law Sec. 69.
Worked examples
Each example below is run through the same calculator at the top of this page. The figures are its output, not typed in by hand.
A condominium sale
A unit sells for ₱1,000,000 in January 2026. Its zonal value is ₱900,000, so the price is the base.
| Step | Working | Amount |
|---|---|---|
| Tax base: the highest figure, here the selling price | highest of selling price ₱1,000,000.00, zonal value ₱900,000.00 | ₱1,000,000.00 |
| Documentary stamp tax: 1,000 units of ₱1,000 at ₱15 | 1,000 × ₱15.00 | ₱15,000.00 |
Estimated documentary stamp tax on the sale: ₱15,000.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
A one-year apartment lease
A landlord leases an apartment for 12 months at ₱20,000 a month.
| Step | Working | Amount |
|---|---|---|
| Rent for one year | ₱20,000.00 × 12 | ₱240,000.00 |
| First ₱2,000 | ₱6.00 | ₱6.00 |
| Above ₱2,000: 238 units of ₱1,000 at ₱2 | 238 × ₱2.00 | ₱476.00 |
| DST for each year | ₱6.00 + ₱476.00 | ₱482.00 |
| For 1 year of the term | ₱482.00 × 1 | ₱482.00 |
Estimated documentary stamp tax on the lease: ₱482.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
An 18-month lease
A shop space is leased for 18 months at ₱25,500 a month.
| Step | Working | Amount |
|---|---|---|
| Rent for one year | ₱25,500.00 × 12 | ₱306,000.00 |
| First ₱2,000 | ₱6.00 | ₱6.00 |
| Above ₱2,000: 304 units of ₱1,000 at ₱2 | 304 × ₱2.00 | ₱608.00 |
| DST for each year | ₱6.00 + ₱608.00 | ₱614.00 |
| For 2 years of the term | ₱614.00 × 2 | ₱1,228.00 |
Estimated documentary stamp tax on the lease: ₱1,228.00. This is an illustration. It leaves out any special levy, exemption or adjustment not described in the example.
Exemptions and special cases
Transfers exempt from donor’s tax under NIRC Sec. 101(a) and (b) are also exempt from DST on the conveyance TRAIN Law Sec. 69. Original grants, patents and certificates of adjudication issued by the government are outside Sec. 196 altogether NIRC Sec. 196. The calculator applies neither. If one may apply to you, confirm it with the BIR.
For a lease whose term ends partway through a year, the calculator counts the part year as a full year and says so. The law charges "for each year of the term". Ask the BIR how it treats your term if it matters.
Filing and payment
Under the tax code, the DST return is filed, and the tax paid, within 10 days after the end of the month the document was made, signed, issued, accepted or transferred NIRC Sec. 200(B). The same section lets regulations set other rules. Check the instructions on the current BIR form before relying on the date.
On a sale, the DST is paid alongside the capital gains tax, and both are needed before the BIR certifies the transfer for the Register of Deeds NIRC Sec. 58(E).
Common mistakes
- Working out 1.5% to the centavo. The base is counted in whole ₱1,000s, rounded up, so ₱1,000,000.01 is 1,001 units, not 1,000.
- Using the price when the zonal or schedule value is higher.
- Forgetting DST on a lease. It is owed on every lease of land or buildings, not only on a sale.
- Charging a lease once instead of once per year of the term.
Frequently asked questions
How much is documentary stamp tax on a property sale?
₱15 for every ₱1,000 or part of ₱1,000 of the selling price or fair market value, whichever is higher: about 1.5%. On ₱1,000,000 it is ₱15,000.
Is there documentary stamp tax on a lease?
Yes. ₱6 for the first ₱2,000 of a year’s rent, plus ₱2 for each ₱1,000 after, for every year of the term. A one-year lease at ₱20,000 a month is ₱482.
Who pays DST, the buyer or the seller?
Whoever the deed says. The law taxes the document and leaves the split to the parties. On a lease, the lease usually says whether landlord or tenant pays.
When is DST due?
The tax code says within 10 days after the end of the month the document was signed, unless regulations provide otherwise. Check the current BIR form for the date in force.
Why is my DST slightly more than 1.5%?
Because every part of ₱1,000 counts as a whole ₱1,000. A base of ₱1,000,000.01 is taxed as 1,001 units: ₱15,015.
Is DST charged on a donation of property?
The same ₱15 per ₱1,000 applies to donations of real property. Transfers exempt from donor’s tax under Sec. 101(a) and (b) are exempt from it.
Did RA 12001 change documentary stamp tax?
It changed the value the BIR compares with the price, from the zonal value to the approved schedule of market values. Zonal values still count until an area’s schedule is updated. The rate did not change.
Do I pay DST on every lease renewal?
Each lease, agreement or contract for rent is a taxable document. A renewal signed as a new contract is taxed on its own term.
Official government sources and legal references
Every rate, ceiling and deadline on this page comes from these laws. The links open the full text as transcribed by the Lawphil Project; the Official Gazette is the record copy.
Republic Act No. 8424, the National Internal Revenue Code of 1997
- Sec. 6(E): Until RA 12001: tax base is the higher of the BIR zonal value and the assessor’s schedule
- Sec. 24(D): 6% final capital gains tax on individuals’ sales of real property held as capital assets; principal-residence exemption
- Sec. 27(D)(5): 6% final tax on domestic corporations’ sales of land or buildings held as capital assets
- Sec. 51(C)(2)(b): Capital gains return due within 30 days after each sale
- Sec. 56(A)(3): Capital gains tax is paid when the return is filed
- Sec. 58(E): No transfer is registered until the BIR certifies the tax was paid
- Sec. 24(A): Income tax on individuals: the graduated table, the 8% option, and the rules for mixed income (as amended by TRAIN)
- Sec. 34(A): Itemized deductions: the ordinary and necessary expenses of the trade or business, paid or incurred in the year
- Sec. 34(L): Optional standard deduction of up to 40% of gross sales or receipts for an individual (as amended by TRAIN; now Sec. 34(K))
- Sec. 51(C)(1): An individual’s annual income tax return is due on or before 15 April of the following year
- Sec. 74: Quarterly income tax of the self-employed: 15 May, 15 August and 15 November (as amended by TRAIN)
- Sec. 108(A): 12% VAT on gross receipts from the lease of property (as amended by TRAIN and EOPT)
- Sec. 109(1)(Q): VAT exemption for a residential unit leased at ₱15,000 a month or less (as amended by TRAIN)
- Sec. 109(CC): VAT exemption where other gross annual sales do not exceed ₱3,000,000 (as amended by EOPT)
- Sec. 116: 3% percentage tax on persons exempt under Sec. 109(CC) and not VAT-registered; 1% from 1 July 2020 to 30 June 2023
- Sec. 194: Documentary stamp tax on leases of land or buildings (rates since amended by TRAIN)
- Sec. 196: Documentary stamp tax on sales of real property: ₱15 per ₱1,000 or part of it
- Sec. 200(B): Documentary stamp tax return due 10 days after the month the document was made, unless regulations say otherwise
Republic Act No. 10963, Tax Reform for Acceleration and Inclusion (TRAIN) Law
- Sec. 4: Amended NIRC Sec. 6(E): zonal values adjusted every three years
- Sec. 67: Amended NIRC Sec. 194: DST on leases of ₱6 for the first ₱2,000 and ₱2 per ₱1,000 after, each year of the term
- Sec. 69: Amended NIRC Sec. 196: kept ₱15 per ₱1,000 on sales of real property
- Sec. 5: Amended NIRC Sec. 24(A): the 2018–2022 and 2023-onward income tax tables, the 8% option and mixed income
- Sec. 11: Amended NIRC Sec. 34: optional standard deduction of 40% of gross sales or receipts
- Sec. 20: Amended NIRC Sec. 74: quarterly income tax on 15 May, 15 August and 15 November
- Sec. 34: Amended NIRC Sec. 109: residential lease up to ₱15,000 a month exempt; ₱3,000,000 VAT threshold
- Sec. 37: Amended NIRC Sec. 114: VAT returns quarterly from 1 January 2023, 25 days after the quarter
Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act
- Sec. 18(a): The approved schedule of market values (SMV) is the base for RPT, local transfer tax and, with the price if higher, every national tax
- Sec. 29: Until SMVs are updated, the BIR uses the existing SMV, zonal value or price, whichever is higher; first-year cap of 6% on any RPT increase
- Sec. 30: Two-year amnesty on RPT penalties and interest, now closed
- Sec. 31: BIR zonal values stay in force until replaced, within two years
- Sec. 38: Repealed NIRC Sec. 6(E)
These calculators give estimates for planning. They are not tax or legal advice. Your LGU’s assessor and treasurer, and the Bureau of Internal Revenue, compute the amount you actually owe.
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