In this guide
- What is DST?
- How DST is computed
- Who pays the DST?
What is DST?
Documentary Stamp Tax is a tax on documents, instruments, loan agreements, and papers that evidence the sale, acceptance, assignment, or transfer of property. For real estate, the rate is 1.5%.
How DST is computed
DST = 1.5% × (higher of selling price, zonal value, or assessor's FMV). For a ₱5M sale where zonal value is ₱5.5M, DST = ₱82,500.
Who pays the DST?
DST is typically paid by the buyer, but this is negotiable. It must be paid within 5 days after the close of the month when the sale occurred.
Quick Tips
- ★ Use this site's DST calculator to estimate your liability.
- ★ Late payment attracts a 25% surcharge plus interest.
- ★ Always factor DST into your closing cost budget.
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