How to Transfer a House and Lot Title in Metro Manila

How to Transfer a House and Lot Title in Metro Manila

By Genevieve F. Bonquin, REB, REA, REC · Founder-Creator of PRED

You’ve signed the Deed of Absolute Sale and received the keys. Is the title in your name yet? That happens when the Registry of Deeds registers the sale and issues the new Transfer Certificate of Title (TCT). After that, the local assessor updates the tax declarations for the land and house.

This guide covers a straightforward resale of a titled house and lot held by an individual seller as a capital asset. A developer sale, an ordinary-asset sale, a donation, or a transfer from an estate can involve different taxes and documents.

1. Check the title and gather the documents before signing

Get a fresh certified true copy of the title from the Registry of Deeds and compare it with the seller’s original owner’s duplicate. Check the registered owner’s name, lot details, and annotations for mortgages, adverse claims, or restrictions. Verify who must sign, including any co-owner or spouse whose consent is required. If a mortgage is still annotated, settle how it will be released and canceled before handing over the balance.

Prepare the following documents for the transfer. Confirm the required number of originals and copies with each office.

• Original notarized Deed of Absolute Sale, stating the actual price and identifying the land and house.

• Seller’s original owner’s duplicate of the title and a certified true copy of the title for BIR processing.

• Certified true copies of the tax declarations for both the land and the house or improvements. The name on the tax declaration should match that of the names on the TCT.

• Latest real property tax receipts and the applicable real property tax clearance or certification of payment.

• Buyer’s and seller’s Taxpayer Identification Numbers (TINs) and valid government-issued IDs.

• Supporting documents when applicable, such as a notarized Special Power of Attorney, proof of civil status, or mortgage release documents.

If the house is missing from the tax records or the names differ across the deed, title and IDs, check how to resolve the discrepancy before signing. Agree in writing who will pay each tax and fee, who will file the paperwork, and who will hold the originals during processing. BIR Form 1706 instructions · LRA registration requirements

2. File with the BIR and secure the eCAR

Start with the Bureau of Internal Revenue’s Revenue District Office (RDO) that covers the property's location. Submit the requirements for the One-Time Transaction (ONETT) computation. File and pay the applicable taxes through the prescribed channels, then submit the returns and proof of payment for the Electronic Certificate Authorizing Registration (eCAR). The Registry of Deeds needs the eCAR to register the sale.

Tax

Standard rate for this example

Filing and payment deadline

Capital gains tax (CGT), BIR Form 1706

6% of the applicable tax base

Within 30 days after the sale

Documentary stamp tax (DST), BIR Form 2000-OT

₱15 per ₱1,000 or fraction thereof, effectively 1.5%

Within five days after the close of the month in which the deed was executed

DST can come due first. For example, a deed executed near the end of November generally has a DST deadline in the first week of December.

Ask the RDO which valuation applies on the transaction date. Under Republic Act No. 12001, where the new approved Schedule of Market Values (SMV) applies, the BIR uses the higher of the applicable SMV value and the actual gross selling price. Where updated schedules are unavailable, the transition rule uses the highest of the existing schedule value, BIR zonal value, and actual price. Include the house or improvements when obtaining the property valuation. BIR Form 1706 · BIR Form 2000-OT · RA 12001, Sections 18 and 29

3. Pay the local transfer tax

Go to the Treasurer’s Office of the city or municipality where the property is located. Bring the deed, title, or certified copy, tax declarations, and certification of real property tax payment. Check whether the local office requires the eCAR or proof of BIR payment for your transaction. Quezon City’s published checklist marks that item as optional, so you can check with its Treasurer’s Office about paying while the eCAR is pending.

Quezon City publishes a 0.75% rate. The Local Government Code gives cities authority to levy up to 0.75% for this tax. Confirm the rate and valuation base with the applicable local treasurer, especially if the property is in Pateros, Metro Manila’s municipality. The local transfer tax is generally due within 60 days of executing the deed of sale. Keep the official receipt and any clearance issued for registration. Local Government Code, Sections 135 and 151 · Quezon City transfer tax checklist and rate

4. Register the sale and claim the new TCT

Submit the original notarized deed with the BIR markings required for registration, the eCAR, the seller’s original owner’s duplicate title, the latest certified tax declarations, the real property tax clearance, and the local transfer tax receipt or clearance to the Registry of Deeds that covers the property.

Pay the amount on the Registry’s Assessment Form and Payment Order and keep the claim stub or transaction reference. When you receive the buyer’s owner’s duplicate of the new TCT, check the spelling of the registered owner’s name, the lot details, and any annotations carried over from the old title. LRA registration requirements · LRA Citizen’s Charter

5. Update the tax declarations for the land and house

Bring the new TCT, registered deed, transfer tax receipt, and other documents on the local checklist to the City or Municipal Assessor. Request updated tax declarations for the land and improvements and verify both records when they are released. Ask the assessor about the initial reporting deadline as soon as the deed is signed. Some reporting obligations can fall due while registration is still in progress. Local Government Code, Sections 202 and 208 · Quezon City Assessor’s Citizen’s Charter

How long should you allow?

For a complete, uncomplicated file, allow roughly four to eight weeks from signing to the new title and updated tax declarations as a planning estimate. The BIR charter treats the ONETT computation and eCAR issuance as separate stages and lists seven days for original eCAR issuance once the requirements for that stage are complete. Quezon City’s Treasurer’s charter lists about two hours for assessment of a simple transfer tax transaction. Get the current release estimate from the Registry of Deeds and the assessor handling your file. A missing owner’s duplicate, an uncancelled mortgage, unpaid property taxes, or discrepancies in the house records can extend the schedule. File taxes by their deadlines, even if the title transfer takes longer. BIR Citizen’s Charter, services 29-A and 32 · Quezon City Treasurer’s Citizen’s Charter · LRA Citizen’s Charter

Sample government costs for a ₱5 million Quezon City house and lot

Assume the BIR and city each use ₱5 million as the tax base for this example. The Registry of Deeds assesses its own charges separately.

Government tax or fee

Sample amount

Capital gains tax at 6%

₱300,000

Documentary stamp tax at 1.5%

₱75,000

Quezon City transfer tax at 0.75%

₱37,500

BIR eCAR fee, one certificate

₱130

Subtotal before registration and local document fees

₱412,630

Registry of Deeds registration and title charges

Obtain a current assessment

The LRA issued a fee rationalization circular in October 2026. Ask the Registry of Deeds which schedule and valuation basis apply on your filing date and request its assessment before setting your final budget. Allow extra for certified copies, clearances, and local document fees. Notarization, professional fees, bank charges, outstanding real property taxes, and late penalties are not included in the sample. The subtotal covers charges across the transaction. Each party's budget depends on the written agreement and applicable tax obligations. For a firm figure, get the BIR computation, the local treasurer’s assessment, and the Registry’s payment order. BIR Citizen’s Charter · LRA Circular 03-2026 on fee rationalization

Before you close your transaction folder, make sure you have the registered deed, the new owner’s duplicate TCT, the updated tax declarations for both land and house, and copies of the eCAR and official receipts. Keep these records on hand if you later sell, refinance, or need to verify the transfer.