Documentary Stamp Tax Calculator

The Documentary Stamp Tax (DST) is a national tax imposed on documents, instruments, and papers evidencing the transaction or agreement of parties, or conveying rights or interests in property. This calculator helps you compute the DST liability on loans, mortgages, deeds of sale, lease agreements, and other taxable documents under the National Internal Revenue Code (NIRC).

DST applies to many kinds of transactions in the Philippines, from real estate sales to loan agreements. Understanding your DST obligation ensures compliance with the Bureau of Internal Revenue (BIR) and helps you budget for the true cost of your transaction.

DST rates by document, 2026

Documentary stamp tax rates, NIRC Title VII as amended by RA 10963 (TRAIN) and RA 12214 (CMEPA)

Document	DST	Base	NIRC section
Deed of sale or donation of real property	₱15 per ₱1,000 or fraction (about 1.5%)	Higher of price or market value	Sec 196
Loan agreement or promissory note, from July 1, 2025	0.75%, prorated by days if under one year	Amount borrowed	Sec 179
Mortgage securing a sum not taxed under Sec 179	₱40 on the first ₱5,000, plus ₱20 per ₱5,000 or fraction	Amount secured	Sec 195
Lease	₱6 on the first ₱2,000, plus ₱2 per ₱1,000 or fraction, for each year	Yearly rent	Sec 194
Original issue of shares, from July 1, 2025	0.75%	Par value	Sec 174
Sale of shares not listed on an exchange	₱1.50 on each ₱200 or fraction	Par value	Sec 175
Sale of shares through a stock exchange	Exempt	None	Sec 199(e)
Bank check or draft	₱3 each	Per instrument	Sec 178
Certificate (notarial, or required by a public office)	₱30 each	Per certificate	Sec 188
Life insurance	Exempt up to ₱100,000; ₱20 to ₱200 above	Amount of insurance	Sec 183
Property insurance	₱0.50 per ₱4 or fraction	Premium	Sec 184
Annuity; pre-need plan	₱1 per ₱200; ₱0.40 per ₱200	Premium or contribution	Sec 186

Worked example: deed of sale where the zonal value is higher

A house and lot sells for ₱5,000,000. The BIR zonal value is ₱5,200,500 and the assessor's market value is ₱4,500,000.

1. Base: the highest figure, ₱5,200,500 (NIRC Sec 196 and Sec 6(E)).
2. Units: ₱5,200,500 ÷ ₱1,000 = 5,200.5, so 5,201 units, since a fraction counts as a full unit.
3. DST: 5,201 × ₱15 = ₱78,015, on BIR Form 2000-OT by the 5th day of the month after notarization.

Selling or buying property: every tax in one table

Taxes on the sale of a house or lot in the Philippines, 2026

Tax	Rate and base	Who pays under the law	Deadline	Where
Capital gains tax	6% of the highest of selling price, BIR zonal value and assessor's market value (NIRC Sec 24(D)(1), Sec 6(E))	The seller, an individual, estate or trust holding the property as a capital asset	30 days after the sale (NIRC Sec 51(C)(2)(b))	BIR Form 1706
Documentary stamp tax	₱15 per ₱1,000 or fraction, about 1.5%, of the higher of price or market value (NIRC Sec 196)	Any party who makes, signs or accepts the deed (NIRC Sec 173); the deed usually says which	5th day of the month after notarization	BIR Form 2000-OT
Local transfer tax	Up to 0.5% in a province, up to 0.75% in a city, of the higher of price or market value (RA 7160 Secs 135 and 151)	The seller or transferor (RA 7160 Sec 135)	60 days from the date the deed is executed (RA 7160 Sec 135)	Provincial or city treasurer
Real property tax (amilyar)	Up to 1% (province) or 2% (city) plus 1% SEF, of assessed value (RA 7160 Secs 233 and 235)	The owner each year; unpaid tax stays a lien on the property (RA 7160 Sec 257)	March 31, June 30, September 30, December 31	City or municipal treasurer

The Register of Deeds will not register the transfer until the BIR certifies that the sale was reported and the capital gains tax paid (NIRC Sec 58(E)). Compute the seller's share with the capital gains tax calculator and the yearly holding cost with the amilyar calculator.

How This Calculator Works

The calculator applies the appropriate DST rate based on the document type and transaction amount, using the post-TRAIN rates in effect for 2026:

Loans, Promissory Notes, and Debt Instruments (NIRC Sec 179): DST is 0.75% of the issue price for instruments issued from July 1, 2025 (CMEPA, RA 12214); it was ₱1.50 on each ₱200 before that date. Instruments with a term under one year (365 days) are prorated by the number of days.

Mortgages and Pledges (NIRC Sec 195): DST is ₱40.00 for the first ₱5,000 of the amount secured, plus ₱20.00 for every ₱5,000 (or fraction) above ₱5,000: a graduated charge, not a flat percentage. A mortgage securing a loan already taxed under Sec 179 is not taxed again under CMEPA.

Deeds of Sale or Donation of Real Property (NIRC Sec 196): DST is ₱15.00 per ₱1,000 (or fraction), equivalent to 1.5%, computed on the highest of the selling price, BIR zonal value, or assessor's fair market value.

Lease Agreements (NIRC Sec 194): DST is ₱6.00 for the first ₱2,000 of rent, plus ₱2.00 per ₱1,000 (or fraction) of the excess, for each year of the term of the lease.

Original Issue of Shares (NIRC Sec 174): DST is 0.75% of par value from July 1, 2025 under CMEPA (RA 12214); it was 1% under the TRAIN Law. Sales or transfers of shares not traded on an exchange (NIRC Sec 175) pay ₱1.50 for each ₱200 of par value, while shares traded through a local or foreign stock exchange are exempt under CMEPA.

The calculator charges a full taxable unit for any fractional part of a unit ("or fractional part thereof"). For multi-year leases, the law computes DST for each year of the term.

Underlying Tax Rules

Documentary Stamp Tax is governed by NIRC Sections 173 to 201, as amended by the TRAIN Law (RA 10963, effective January 1, 2018) and by CMEPA (RA 12214, effective July 1, 2025) for debt instruments and shares. Key provisions include:

Section 173 (Stamp Tax on Documents): Imposes DST on documents, instruments, and papers evidencing transactions or conveying rights in property, and identifies the persons liable.

Section 174 (Original Issue of Shares of Stock): 0.75% of par value on the original issuance of shares from July 1, 2025 (1% under TRAIN before that).

Section 175 (Sales, Agreements to Sell, or Transfers of Shares): ₱1.50 for each ₱200 of par value; sales through a local or foreign stock exchange are exempt under CMEPA.

Section 179 (Debt Instruments): 0.75% of the issue price of loans, promissory notes, and similar debt instruments issued from July 1, 2025 (CMEPA), prorated for terms under one year, with one DST covering the loan and its security documents.

Section 194 (Leases and Other Hiring Agreements): ₱6.00 for the first ₱2,000 of rent plus ₱2.00 per ₱1,000 of the excess, for each year of the term of the lease.

Section 195 (Mortgages, Pledges, and Deeds of Trust): ₱40.00 for the first ₱5,000 of the amount secured plus ₱20.00 per ₱5,000 of the excess.

Section 196 (Deeds of Sale and Conveyances of Real Property): ₱15.00 per ₱1,000 (1.5%) of the highest of consideration, zonal value, or fair market value; since the TRAIN Law this also covers donations of real property.

DST is a documentary tax: it attaches to the document itself. The person making, signing, issuing, accepting, or transferring the document is liable for payment. The tax is filed and paid using BIR Form 2000 (or 2000-OT for one-time transactions), generally through eFPS or eBIRForms, within 5 days after the end of the month of execution. Failure to pay DST results in surcharge, interest, and a compromise penalty, and the document is not admitted as evidence in court until the DST is paid.

Tips for Accurate Results

Identify the Correct Document Type: Ensure you select the right category (loan, mortgage, deed, lease, or stock). Misclassification can lead to underpayment or overpayment of tax.

Use the Gross Amount: For deeds of sale, use the full selling price, not just the down payment. For loans, use the total principal borrowed, not monthly installments.

Account for Multi-Year Leases: Under NIRC Sec 194, DST is ₱6 for the first ₱2,000 plus ₱2 per ₱1,000 of the excess, for each year of the term of the lease. Confirm the full lease term and annual rent in your agreement.

Include All Consideration: For real property sales, include the purchase price plus any additional consideration (e.g., assumption of debt, transfer of chattels) in the taxable base.

Check Exemptions: Some documents are exempt from DST under NIRC Sec 199 (e.g., sales of shares through a stock exchange, mutual fund share issuances and redemptions, and insurance by fraternal societies). When one party is exempt, the other party pays the DST (NIRC Sec 173).

File and Pay on Time: DST is filed and paid using BIR Form 2000 (or 2000-OT for one-time transactions) through eFPS or eBIRForms, within 5 days after the end of the month in which the document was made, signed, issued, or accepted (BIR Form 2000 guidelines). Late payment incurs a 25% surcharge, 12% annual interest, and a compromise penalty (10% and 6% for micro and small taxpayers).