DST rates by document
| Document | Rate | Section |
|---|---|---|
| Deed of sale, conveyance or donation of real property | ₱15 per ₱1,000 or fraction, on the higher of consideration or fair market value | Sec. 196 |
| Loans, promissory notes and other debt instruments (from 1 July 2025) | 0.75% of the issue price; terms under a year pro-rated by days/365; one DST per loan package | Sec. 179 (RA 12214) |
| Original issue of shares (from 1 July 2025) | 0.75% of par value | Sec. 174 (RA 12214) |
| Sale or transfer of unlisted shares | ₱1.50 per ₱200 of par value or fraction | Sec. 175 |
| Shares sold through a local or foreign stock exchange | Exempt | Sec. 199(e) (RA 12214) |
| Lease of property | ₱6 for the first ₱2,000 + ₱2 per ₱1,000 or fraction above, per year of the term | Sec. 194 |
| Mortgage, pledge, deed of trust | ₱40 up to ₱5,000 + ₱20 per additional ₱5,000 or fraction | Sec. 195 |
| Bank checks and drafts | ₱3.00 each | Sec. 178 |
| Power of attorney | ₱10.00 | Sec. 193 |
| Certificates (including on an eCAR) | ₱30.00 | Sec. 188 |
| Life insurance policy | Exempt up to ₱100,000; ₱20 to ₱200 above, by amount | Sec. 183 |
Sources: NIRC Title VII as amended by RA 10963 and RA 12214; RR 19-2025. Rates in force for documents from 1 July 2025. As of November 2026.
DST on four common transactions
| Item | DST in pesos |
|---|---|
| House sale, price ₱3M, zonal ₱3.2M | ₱48,000 |
| One-year loan of ₱1.2M | ₱9,000 |
| Share issue, par ₱1M | ₱7,500 |
| Lease ₱30,000 a month for 2 years | ₱1,444 |
How to compute DST on a sale of real property
- 1
Find the tax base
The higher of the selling price and the fair market value (the higher of the BIR zonal value and the assessor's value): ₱3,000,000 vs ₱3,200,000 → ₱3,200,000.
- 2
Count the ₱1,000 units, rounding any fraction up
₱3,200,000 ÷ ₱1,000 = 3,200 units.
- 3
Multiply by ₱15
3,200 × ₱15.
DST on the sale
₱48,000
Due by the 5th day after the end of the month of notarization, on Form 2000-OT. The capital gains tax (Form 1706) has a separate 30-day deadline. See zonal value for the tax base.
Form 2000 vs Form 2000-OT
| Form 2000 | Form 2000-OT | |
|---|---|---|
| For | Regular DST: loans, leases, shares and other documents made in the course of business | One-time transactions: sale or donation of real property, sale of unlisted shares |
| Due | Within 5 days after the close of the month the document was made | Within 5 days after the close of the month of notarization |
| Version | January 2018 (ENCS) | January 2018 (ENCS) |
| Channel | eDST system users pay through eFPS; others file online or at authorized banks | Filed online and paid online or at an authorized bank; proof of payment goes with the eCAR application (RDO where the property is for a sale; RDO of the donor's residence for a donation) |
Sources: Form 2000 guidelines; RMC 55-2021 Annex A; RMC 75-2026.
Paying DST on a property sale
1Notarize the deed of absolute sale
The DST clock starts with the month of notarization.
2Compute DST on the higher base
Price vs zonal value vs assessor's value.
DST (Form 2000-OT)
File and pay by the 5th of the next month
Online or at an authorized bank.
Capital gains tax (Form 1706)
File and pay within 30 days of notarization
6% of the same base.
3Apply for the eCAR
At the RDO where the property is, with proof of both payments.
Deadlines by signing date
| Document signed or notarized | DST due (5 days after month-end) | If that day is a weekend or holiday |
|---|---|---|
| 3 March 2027 | 5 April 2027 | Moves to the next working day |
| 28 March 2027 | 5 April 2027 | Moves to the next working day |
| 15 June 2027 | 5 July 2027 | Moves to the next working day |
| 30 November 2027 | 5 December 2027 (a Sunday) → 6 December 2027 | Already applied |
Rule: Sec. 200(B) and the Form 2000 guidelines. Check holidays on our 2027 BIR tax calendar.
What changed: TRAIN and CMEPA
| Document | Under TRAIN (2018–June 2025) | Under CMEPA (from 1 July 2025) |
|---|---|---|
| Original issue of shares | ₱2.00 per ₱200 of par (1%) | 0.75% of par |
| Debt instruments | ₱1.50 per ₱200 or fraction | Flat 0.75% of the issue price; one DST per loan package |
| Shares traded on a foreign exchange | Not exempt | Exempt, like local listed shares |
| Mutual fund shares, UITF participation | Taxed | Exempt (Sec. 199(o), (p)) |
| Real property deeds, leases, mortgages | Unchanged | Unchanged |
Sources: RA 12214 Secs. 19–23; RR 19-2025. Some BIR quality forms still print the old share rate; use the law.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Computing on the price when the zonal value is higher | Deficiency DST, surcharge and interest; eCAR delayed | Use the higher of price and fair market value |
| Not rounding up the last ₱1,000 or ₱200 | Small deficiency flagged by the RDO | Count any fraction as a full unit |
| Paying DST with the CGT on day 30 | DST already late: it was due on the 5th of the next month | Calendar both deadlines from the notarization date |
| Paying DST twice on a loan and its mortgage | Overpayment | Since CMEPA, one DST covers the loan and its security documents |
| Using the old 1% share-issue rate | Overpayment after 1 July 2025 | Use 0.75% of par |
Buod sa Tagalog
Ang documentary stamp tax ay buwis sa mga dokumento tulad ng deed of sale, loan at lease. Sa pagbebenta ng lupa, ₱15 kada ₱1,000 ito ng mas mataas sa presyo o fair market value. Sa loan, 0.75% na mula Hulyo 2025. Dapat itong bayaran bago mag-ika-5 araw pagkatapos ng buwan kung kailan pinirmahan o pinanotaryo ang dokumento, gamit ang Form 2000-OT o Form 2000.
Frequently asked questions
+What is documentary stamp tax in the Philippines?
It is a tax on documents, instruments, loan agreements and papers that evidence a transaction, under Sections 173 to 201 of the Tax Code. The rate depends on the document: deeds of sale, loans, leases, shares, insurance policies, checks, powers of attorney and certificates each have their own rate.
+How do you compute DST on the sale of real property?
Take the higher of the selling price and the fair market value (the higher of the BIR zonal value and the assessor's value), divide by ₱1,000 rounding any fraction up, and multiply by ₱15. On a ₱3,200,000 base that is 3,200 × ₱15 = ₱48,000.
+Who pays documentary stamp tax: the buyer or the seller?
The Tax Code makes the persons who make, sign, issue, accept or transfer the document liable, so either party can be held to it. In practice the deed of sale states who pays; on a capital asset sale the buyer customarily pays the DST and the seller the capital gains tax, but it is negotiable.
+What is the deadline for BIR Form 2000-OT?
Within 5 days after the close of the month in which the deed was notarized, under RMC 75-2026. A deed notarized on 28 March 2027 has DST due on 5 April 2027. That is earlier than the 30-day capital gains tax deadline on a capital asset sale, so the two are often confused.
+What is the difference between Form 2000 and 2000-OT?
Form 2000 is the regular monthly DST declaration for documents made in the course of business, such as loans and leases. Form 2000-OT is for one-time transactions like the sale or donation of real property or unlisted shares. Both are due within 5 days after the close of the month.
+How much is the DST on a loan agreement?
For loans made from 1 July 2025, 0.75% of the issue price under Section 179 as amended by CMEPA; a term under one year is pro-rated by days over 365. Only one DST is due on the loan and its promissory notes, mortgage or other security. A ₱1,200,000 one-year loan carries ₱9,000.
+How do you compute DST on a lease contract?
Under Section 194, ₱6 on the first ₱2,000 of annual rent plus ₱2 for every ₱1,000 or fraction above it, multiplied by each year of the term. For ₱360,000 a year over two years: (₱6 + 358 × ₱2) × 2 = ₱1,444.
+What changed in DST under CMEPA?
From 1 July 2025, RA 12214 cut the DST on original issues of shares to 0.75% of par, restated the DST on debt instruments as a flat 0.75% with one DST per loan package, and exempted shares traded on foreign exchanges, mutual fund shares and UITF participation certificates. Real property rates did not change.
+Is DST due on a deed of donation or an extrajudicial settlement?
A donation of real property pays DST at the same ₱15 per ₱1,000 as a sale: Section 196 now covers donations. For an estate, the estate tax and the transfer documents follow the estate rules; ask the RDO which documents in your settlement carry DST.
Sources and references
- RA 10963 (TRAIN Law) — DST rates under TRAIN, Secs. 173–201 (checked November 12, 2026)
- RA 12214 (Capital Markets Efficiency Promotion Act) — Secs. 174, 176, 179, 190 and 199 amended from 1 July 2025 (checked November 12, 2026)
- RR 19-2025 — implementing the DST changes under CMEPA (checked November 12, 2026)
- RMC 75-2026 — ONETT FAQs: DST and CGT deadlines, tax base (checked November 12, 2026)
- BIR Form 2000 guidelines (January 2018) — rate table and filing deadline (checked November 12, 2026)
- RMC 55-2021 Annex A — current versions of Forms 2000 and 2000-OT (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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