How to Transfer a Land Title in the Philippines

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By Jeremiah Villagomez · PRC & DHSUD Accredited Real Estate Salesperson · Updated October 4, 2026 · 4 min read

Quick answer: Title transfer in the Philippines follows a fixed order. (1) Notarize the Deed of Absolute Sale. (2) Pay CGT (6%) within 30 days and DST (1.5%) by the 5th of the following month at the BIR. (3) Get the eCAR. (4) Pay the transfer tax at the provincial or city treasurer within 60 days. (5) Register at the Registry of Deeds, which issues a new title. (6) Get a new tax declaration from the assessor. With complete papers, expect roughly two to six months.

The sequence, step by step

Deed of Absolute Sale, notarized. Both parties (and spouses) sign before a notary with valid IDs. Get several original copies.
BIR: file and pay taxes at the Revenue District Office where the property is located, through the One-Time Transaction (ONETT) process:
- Capital gains tax, 6% (BIR Form 1706), within 30 days of notarization. For developer sales, creditable withholding tax applies instead.
- Documentary stamp tax, 1.5% (BIR Form 2000-OT), by the 5th day of the month after notarization.
BIR: get the eCAR. After payment and document review, the RDO issues the electronic Certificate Authorizing Registration. The Registry of Deeds won't register without it.
Treasurer: pay the transfer tax (up to 0.5% in provinces, up to 0.75% in cities) within 60 days of notarization, and get a tax clearance showing RPT is paid.
Registry of Deeds: register the sale. Submit the deed, eCAR, transfer tax receipt, tax clearance, owner's duplicate title, and IDs, and pay the registration fees. The old title is cancelled and a new TCT or CCT is issued in your name.
Assessor: new tax declaration. Present the new title so the land and improvements are declared in your name for amilyar.

Typical documents

Notarized Deed of Absolute Sale (originals and photocopies)
Owner's duplicate copy of the title, plus a recent certified true copy
Latest tax declarations for land and improvements, and a certified true copy from the assessor
Real property tax clearance or latest official receipts
TINs and valid IDs of the seller and buyer (and their spouses)
SPA, board resolution, or estate settlement documents, if applicable
Certificate of no improvement, if the lot is vacant (required by some RDOs)

Requirements vary slightly by RDO and Registry, so ask for the current checklist before filing.

Costs to expect on a ₱3,000,000 resale

CGT: ₱180,000 (customarily the seller's)
DST: ₱45,000
Transfer tax: ₱15,000 to ₱22,500, depending on whether the LGU is a province or a city
Registration and annotation fees: about ₱8,000 to ₱15,000
Notarial, certified copies, and processing or liaison fees: varies

Developer purchases

When you buy from a developer, the developer's documentation team usually handles the transfer and charges it as part of your miscellaneous fees. Title processing starts after full payment or loan takeout. If you have a loan, the new title is annotated with the mortgage in favor of Pag-IBIG or the bank, and the lender usually keeps the owner's duplicate until the loan is paid. PD 957 requires the developer to deliver the title once you have fully paid.

Common causes of delay

Late payment of CGT or DST, which brings penalties and delays the eCAR
Name or civil status mismatches between the title, IDs, and deed
Unpaid real property taxes
Missing estate settlement when the registered owner has died
Discrepancies between the title's technical description and the tax declaration

Frequently asked questions

How long does title transfer take in the Philippines?

With complete documents and prompt tax payments, often about two to six months across the BIR, the treasurer, and the Registry of Deeds. Estate issues or document mismatches can stretch it much longer.

Who pays for the transfer of title, buyer or seller?

The Civil Code places execution and registration expenses on the seller unless agreed otherwise. In practice, sellers usually pay CGT, and buyers pay DST, transfer tax, and registration. Put the split in the contract.

What is an eCAR?

The electronic Certificate Authorizing Registration, issued by the BIR once the transfer taxes are paid. The Registry of Deeds requires it before it will register the sale and issue a new title.

What if the title is still under the developer's name?

That is normal until you fully pay or your loan is taken out. After that, the developer must process and deliver your title. Follow up in writing and keep copies of your receipts and letters.

Official sources and further reading

Reviewed for accuracy on October 4, 2026. Rates, fees, thresholds, and agency procedures change. Confirm transaction-specific details with the issuing agency, your lender, or a lawyer before you pay or sign.

Jeremiah Villagomez, PRC-accredited real estate salesperson in San Pablo City, Laguna

About the author: Jeremiah Villagomez is a PRC-accredited and DHSUD-accredited Real Estate Salesperson based in San Pablo City, Laguna. He helps first-time buyers, OFWs, and relocating families buy house and lot homes with Pag-IBIG, bank, or cash financing. More about Jeremiah · Call 0976 302 6551

Have a specific situation? Call or text 0976 302 6551 and I will run the numbers for your exact unit, budget, and financing route for free.