PHILIPPINE LAND PURCHASES
Land Calculator
See how the land price, taxes and closing costs fit together. Start with an example, then replace the figures with your own.
Important: All figures are estimates, however based on common percentages and should be reasonably close to accurate. This calculator gives two separate scenarios: one using the declared sale price for CGT and DST, and one using the entered zonal value for CGT and DST. The notarial fee uses the declared sale price; Assessor’s Fee and the Registry of Deeds estimate use the scenario value. Check with your attorney to confirm the tax basis and fees that apply to your transaction, including any required fair market valuation.
How these closing-cost estimates work: This estimate uses an Assessor’s Fee allowance of 0.5% and a Registry of Deeds / Title Registration allowance of 1% of the scenario value: declared sale price in the sale-price summary, or zonal value in the zonal-value summary. The Registry fee is not a flat official rate; it follows a graduated schedule, can vary with the property value and may include fixed charges. We use 1% as a simple planning allowance. It also includes ₱5,000 for miscellaneous/certified documents and ₱30,000 for transfer processing. Confirm the final assessment and all fees with your attorney.
1. The property
For ordinary private land sales where capital-asset CGT applies. This calculator does not assess developer or business sales, donations, exemptions or other special tax treatment. A private sale is not automatically a capital-asset sale: confirm the classification with your attorney.
Use the full genuine declared sale price.
2. Check the tax value
We begin with the declared sale price. Look up the zonal value for this exact property, enter it below, and the calculator will show both totals. Each summary uses its labelled scenario value; these are comparisons, not a choice of which value may legally be used for tax.
Check the Bohol zonal value here ↗, then enter the verified ₱/m² figure above. Search by municipality, barangay and property classification. This independent directory is a starting point only; confirm the applicable BIR value with your Philippine attorney or the BIR before signing or paying money. Official BIR schedules ↗
Each figure is 6% of its stated value. Both calculations also appear in your final summary. Check with your attorney to confirm which value applies to your transaction.
If the zonal value is higher than the declared sale price, that higher value is normally used for CGT and DST. Confirm it with your attorney.
3. Who pays what?
CGT is legally the seller’s responsibility. In practice, many local sellers agree a net price and expect the buyer to cover it, so this is selected as the common planning position. Confirm it with the seller or agent and put the agreement in writing before relying on the total.
The other allocations below are budgeting assumptions to agree in writing. They do not change the legal taxpayer or filing obligations.
Based on the declared sale price:
Based on the zonal value:
Included in the corresponding summary. Confirm the applicable tax value with your attorney.
Notarial and other closing costs
This is calculated from the declared purchase price, as in the lawyer’s example. Confirm the rate and what it includes in writing.
If you are buying from heirs, a newspaper publication may be required as part of settling the deceased owner’s estate. Tick this box to add a standard ₱3,000 publication estimate to both summaries. Publication costs can vary, but ₱3,000 is a useful guide. Confirm whether publication is required and who pays with your attorney.
Other costs may apply. Depending on the property, you may also need an independent legal or title review, a relocation or boundary survey, documents and clearances beyond the ₱5,000 allowance, broker commission, subdivision costs, additional publication, DAR clearance or other special processing. Estate and property tax arrears have a separate optional field below. These transaction-specific costs are not automatically included. Ask your attorney, surveyor, seller or agent which apply and obtain written quotes before committing.
4. Before you commit
Before paying a deposit or signing, work through these checks with your attorney and the relevant local offices.
A standard closing estimate does not cover unresolved title issues, agricultural conversion, estate settlement, financing or building costs. Obtain separate advice and quotes where relevant.
What this is based on
These planning figures use common rates and allowances for a straightforward Philippine land purchase: CGT 6%, DST 1.5%, Assessor’s Fee 0.5%, an estimated Registry of Deeds fee of 1%, ₱5,000 for documents and ₱30,000 for transfer processing. They are a guide only, not legal, tax or financial advice. We are not lawyers—confirm the valuation basis, final taxes and all fees with your own attorney. No automatic zonal lookup is active.
- BIR Form 1706 instructions — 6% CGT for applicable capital-asset sales.
- TRAIN Act, section 69 / NIRC 196 — DST: ₱15 for each ₱1,000 or fraction of the applicable base.
- Local Government Code, sections 135 and 151 — transfer-tax powers and ceilings.
- RA 12001, sections 18 and 29 — approved SMVs and transitional valuation rules.
- BIR RR 7-2003 — capital versus ordinary assets.
- LRA guidance and registration fee estimator — use the official assessment for the final registration fee; the 1% shown here is a budgeting estimate, not an official flat rate.
The notarial fee setting is unchanged and still needs separate verification. Legal, survey and processing charges require confirmation; the percentages and allowances shown are working estimates. Final tax treatment and ownership eligibility need professional confirmation.