ToolsClosing Fees
2026 BIR Rates

Sales Closing Fees Calculator

Calculate all taxes and fees for property transactions in the Philippines

Net Proceed

₱9,996,792

Total Costs

₱1,568,367

14.0% of price

1Who is selling?
2Property Value
Lookup →
3Broker Commission

Total Closing Costs (Approx.)

₱1,568,367

14.0% of property value

Seller Pays

₱1,235,559

Buyer Pays

₱332,809

Estimated Net Proceed

Amount seller receives

₱9,996,792

Detailed Breakdown

2026 Rates

Seller's Taxes & Fees

Gross Selling Price₱11,232,350
Capital Gains Tax (6%)₱673,941
Net Before Commission₱10,558,409
Broker Commission (5%)₱561,618
Estimated Net Proceed₱9,996,792

Buyer's Taxes & Fees

Documentary Stamp Tax (1.5%)

BIR fixed rate

₱168,485
Local Transfer Tax (0.5–0.75%)

Approx. — varies by city

₱56,162
Registration Fee (tiered)

Approx. — LRA schedule

₱45,081
Notarial Fee (tiered)

Approx. — varies by notary

₱63,081
Total Buyer's Costs (Approx.)₱332,809

Capital vs Ordinary Asset

Capital Asset → CGT 6%

Personal property that was never rented out for income

Ordinary Asset → VAT + EWT

Rented property or sold by corporation/developer

Rate Schedules Used

Approximate — actual amounts may vary by location and provider

Seller's Taxes (BIR Fixed Rates)

Capital Gains Tax — 6% of selling price or zonal value (whichever is higher)

VAT — 12% of gross selling price (ordinary assets / developers only)

Expanded Withholding Tax — 6% of net selling price (ordinary assets only)

Documentary Stamp Tax (BIR)

1.5% of selling price or zonal value (whichever is higher)

Local Transfer Tax

Provinces — 0.5% of selling price or zonal value

Metro Manila & some cities — up to 0.75%

This calculator uses 0.5% as a conservative estimate

Registration Fee (LRA Tiered Schedule)

Up to ₱500K1.0%
₱500K – ₱1M₱5,000 + 0.8% over ₱500K
₱1M – ₱2M₱9,000 + 0.6% over ₱1M
₱2M – ₱5M₱15,000 + 0.4% over ₱2M
₱5M – ₱10M₱27,000 + 0.3% over ₱5M
Above ₱10M₱42,000 + 0.25% over ₱10M

Notarial Fee (Industry Estimate)

Up to ₱2M~1%
₱2M – ₱10M~0.5%
Above ₱10M~0.25%

No official government schedule exists. Actual fees depend on location, notary, and complexity. Includes drafting and notarization.