Deadlines on a Sale of Land
When you sell land or a building that you do not use in a business (a capital asset), and you are not a real estate dealer, three taxes have their own deadlines:
| Tax | Deadline | Where |
|---|---|---|
| Capital gains tax, 6% (BIR Form 1706) | Within 30 days from the notarization of the Deed of Sale | BIR revenue district office where the property is |
| Documentary stamp tax, ₱15 per ₱1,000 (BIR Form 2000-OT) | Within 5 days after the end of the month the deed was notarized | Same |
| Local transfer tax | Within 60 days from the date the deed was signed (executed) | City or provincial treasurer where the property is |
The 30 days are counted from the day after notarization. A deed notarized on 8 October 2026 has a capital gains tax deadline of 7 November 2026 and a DST deadline of 5 November 2026. Paying late brings a surcharge, interest and possibly an extra fine (a compromise penalty), and the BIR will not release its go-signal for the transfer (the eCAR) until everything is paid.
Deadlines on a Donation
The donor files BIR Form 1800 and pays the donor's tax within 30 days from the notarization of the Deed of Donation. If the gift is land or a building, the documentary stamp tax is also due within 5 days after the end of the month of notarization, and the donor pays the local transfer tax within 60 days from the date of the deed.
Deadlines After a Death
The Estate Tax Return (BIR Form 1801) is filed and the tax paid within one year from the date of death, under Section 90 of the National Internal Revenue Code as amended by the TRAIN law. The BIR may extend the filing by up to 30 days for good reason, and may allow payment in installments within two years if there is not enough cash.
The Local Government Code (Section 135) also makes the person handling the property left behind (the executor or administrator) pay the transfer tax on land and buildings within 60 days from the date of death. In practice, heirs often pay it when they transfer the titles; ask the treasurer whether a surcharge applies.
If the heirs settle out of court, Rule 74 of the Rules of Court requires the heirs' agreement (the Extrajudicial Settlement) to be published once a week for three weeks in a row. Build that time into your plan before the one-year estate tax deadline.
How the Dates Are Counted
- Within 30 or 60 days: counted in calendar days, starting the day after the notarization (or death). Weekends and holidays count.
- Within 5 days after the end of the month: the 5th day of the next month.
- Within one year: the same date the following year.
- Weekends and holidays: if a deadline lands on one, ask the revenue district office or the treasurer whether it moves. Filing a few days early avoids the question.
Common Questions
When Is the Capital Gains Tax Due on a Sale of Land?
Within 30 days from the notarization of the Deed of Sale, on BIR Form 1706. A deed notarized on 8 October 2026 is due by 7 November 2026.
When Is the Documentary Stamp Tax Due on a Deed of Sale?
Within 5 days after the end of the month the deed was notarized, on BIR Form 2000-OT. For a deed notarized any day in October, that is 5 November.
How Long Do Heirs Have to Pay the Estate Tax?
One year from the date of death, under the TRAIN law. The BIR may extend filing by up to 30 days for good reason.
When Is the Donor's Tax Due?
Within 30 days from the notarization of the Deed of Donation, on BIR Form 1800.
What Happens If I Miss the Deadline?
The BIR adds a surcharge and interest, and the local treasurer adds its own surcharge and interest on the transfer tax. The title cannot be transferred until the taxes and penalties are paid.
Not legal advice. This is general information. For advice on your own situation, consult a lawyer. If you cannot afford one, the Public Attorney's Office (PAO) or an IBP legal aid office may help for free.
This is an estimate to help you plan. The BIR, the city or municipal treasurer or the Registry of Deeds works out what you actually pay. Government fees, rules and requirements change, so always check with the office concerned before you go.