Capital Gains Tax Calculator (Philippines)

Taxes when selling property in the Philippines

Selling real property classified as a capital asset triggers two national taxes plus a local one. This calculator estimates the total, computed on the higher of your selling price or the BIR zonal / fair market value — which is the base the BIR always uses.

What's included

• Capital Gains Tax (CGT) — 6% of the tax base. Usually paid by the seller.
• Documentary Stamp Tax (DST) — 1.5% of the tax base.
• Local transfer tax — roughly 0.5% (province) to 0.75% (city), editable above.

FAQ

Who pays which tax?

By custom the seller pays the CGT and the buyer pays the DST and transfer tax, but this is negotiable and varies by deal. There are also registration fees and, for some sellers (like developers), VAT instead of CGT. This is an estimate for an ordinary capital-asset sale — consult the BIR or a professional for your specific transaction.

What is the tax base — selling price or zonal value?

The BIR computes CGT and DST on whichever is higher: your actual selling price, the BIR zonal value, or the assessor's fair market value. This calculator follows the same rule, so if your zonal value exceeds the agreed price, the tax is figured on the zonal value.

Is the 6% capital gains tax based on my profit?

No — and this surprises many sellers. For real property classified as a capital asset, the 6% CGT is charged on the gross tax base (the higher of price or zonal/FMV), not on the gain you actually made. You pay it even if you sold at a loss.

Is this calculator free and private?

Yes. It's free to use and runs entirely in your browser, so the sale price and values you enter are never sent anywhere or saved. You can use it as many times as you like.

Does it cover the sale of property held as an ordinary asset?

No. This tool estimates taxes for an ordinary capital-asset sale (such as a family home or land held for investment). Property held as an ordinary asset by a dealer or developer is taxed differently — typically with regular income tax and VAT instead of the 6% CGT — so consult a professional for those transactions.

Are registration fees and other costs included?

No. The estimate covers CGT, DST, and the local transfer tax only. Registration fees with the Registry of Deeds, notarial fees, and any unpaid real property tax are separate costs you'll also need to budget for when transferring title.