Putting a Land Title in the Buyer's Name After a Sale

The Steps, in Order

1. Sign and notarize the Deed of Absolute Sale. Both seller and buyer sign in front of a notary, with valid IDs. If the seller is married, the spouse signs too. See the Deed of Absolute Sale template.
2. Pay the BIR taxes. File and pay the capital gains tax (BIR Form 1706) and the documentary stamp tax (BIR Form 2000-OT) for the sale.
3. Get the eCAR from the BIR. Bring the documents on the BIR checklist to the BIR district office (Revenue District Office or RDO) that covers the property. The eCAR is the BIR's go-signal for the transfer.
4. Pay the local transfer tax. Pay at the provincial, city or municipal treasurer's office where the property is. Ask for a Tax Clearance showing the real property tax (amilyar) is paid up, too.
5. Register the sale at the Registry of Deeds. The Registry cancels the seller's title and issues a new one in the buyer's name.
6. Transfer the Tax Declaration at the assessor's office. Bring the new title so the assessor issues a new Tax Declaration in the buyer's name. From then on, the amilyar bills go to the buyer.

The Taxes, and Who Usually Pays Them

These rates are set by law. The tax is computed on (the tax base) the higher of the selling price and the government's value for the property (the BIR zonal value, which is the BIR's own value for land in that area, or the fair market value in the Tax Declaration).

The law makes the capital gains tax the seller's tax. In practice the buyer and seller often agree who pays what, and the deed should say so. Many deeds put the capital gains tax on the seller and the documentary stamp tax, transfer tax and registration fees on the buyer, but this is only a common arrangement, not a rule.

These rules are for a sale of property that is a capital asset, such as a family home or a lot not used in business. If the seller is in the real estate business, or the property is used in their business, different taxes apply (creditable withholding tax and possibly VAT). Ask the BIR which applies.

Work out the figures with the property sale costs calculator. For the notary's fee and the other costs of the deed itself, see Deed of Sale costs.

Government fees can change. Always check the current amount with the office before you pay. Last checked October 8, 2026.

Getting the eCAR From the BIR

The BIR now issues the Certificate Authorizing Registration electronically. You apply at the RDO that covers the property. The BIR does not accept incomplete applications, so bring everything on the checklist below.

The BIR says processing takes about 3 to 20 working days after it receives complete documents and proof of payment, depending on the transaction. It also charges a small certification fee for each eCAR.

Old manual CARs that were never presented to the Registry of Deeds are no longer valid. They must be replaced with an eCAR.

At the Registry of Deeds

The Land Registration Authority (LRA) lists what the Registry of Deeds needs for a transfer:

• The original notarized Deed of Sale.
• The Owner's Duplicate Copy of the title (and any co-owner's duplicate copies).
• The latest Tax Declaration.
• The eCAR from the BIR.
• A Real Property Tax Clearance showing the taxes are paid up.
• Proof that the local transfer tax was paid.
• For land covered by agrarian reform (CARP), a DAR Clearance and the buyer's Affidavit of Landholding (a sworn statement of the land they already own).

You pay the registration fees at the Registry. Ask the Registry when the new title will be ready.

Common Problems

• The seller has died. The heirs must first settle the estate (divide the property of the person who died) and pay the estate tax before they can sell or transfer. See settling an estate.
• The Owner's Duplicate Title is lost. It must be replaced through a court petition first. This needs a lawyer.
• The deed was notarized long ago and never registered. The BIR may ask for a certified copy of the deed from the court or the National Archives to prove its date, and penalties may have built up. Ask the RDO.
• The seller signed through someone else. The representative needs a notarized Special Power of Attorney that names the property. See the SPA to sell property.
• Signed abroad. A deed or SPA signed abroad needs an apostille or consular certification. See apostille.