Taxes and fees when buying property in Laguna (2026 guide)

The price on the listing is never the whole price. On a typical Laguna sale, taxes and fees add several hundred thousand pesos on top — and the most common fight we see between buyers and sellers is about who pays which one, argued after the deed is signed. This guide lays out every charge, the customary split, and a worked example on a ₱5,000,000 sale so you can budget properly before you commit.

The four government charges on every sale

1. Capital gains tax (CGT) — 6%

Despite the name, this isn't a tax on profit. It's 6% of the higherof the selling price or the BIR zonal value of the property — even if the seller sold at a loss. It's due to the BIR within 30 days of notarizing the deed of sale, and the transaction cannot move forward without the electronic Certificate Authorizing Registration (eCAR) that the BIR issues once it's paid.

2. Documentary stamp tax (DST) — 1.5%

Also computed on the higher of selling price or zonal value. It's due on the 5th day of the month following notarization, which is why a deed signed at the end of the month puts everyone on a tight clock.

3. Transfer tax — up to 0.75%

Paid to the province (or city) where the property sits. In Laguna's cities this typically runs 0.5%–0.75% of the taxable base. It's paid at the treasurer's office after the eCAR is released, and you'll need the receipt to register the title.

4. Registration fee — roughly 0.25%

Paid to the Registry of Deeds when the new title is registered, following a graduated schedule published by the Land Registration Authority. On mid-market Laguna properties, budgeting 0.25% of the price gets you close.

The private-side costs

• Notarial fee — commonly quoted at 1%–2% of the price, but very negotiable. Get the quote before signing day, not on it.
• Broker's professional fee — customarily 3%–5%, paid by the seller, agreed in writing at listing.
• Loan-related charges — if you're financing: appraisal fee (₱3,000–₱6,000), mortgage redemption insurance (MRI), fire insurance, and the DST on the loan itself. Your bank discloses these in the loan estimate; read it.

Who customarily pays what in Laguna

Custom is not law. Developers, for example, often pass everything to the buyer as "transfer charges" of 3%–4%. Whatever you agree, put the split in the deed of sale or a side agreement — a one-line clause prevents a six-figure argument.

Worked example: ₱5,000,000 house in Santa Rosa

Assume the selling price is at or above zonal value, and the customary split:

The buyer's closing costs come to roughly ₱125,000–₱175,000 on top of the price — before any loan charges. The seller nets the price minus about ₱300,000 in CGT and the professional fee. If anyone promises you dramatically lower numbers than these, ask exactly which line item they're planning to skip — the answer is usually "declare a lower price on the deed," which is tax evasion, voids your paper trail, and hurts the buyer's cost basis at resale. We don't do it, ever.

Timing traps worth knowing

• The 30-day CGT deadline runs from notarization. Late payment means a 25% surcharge plus interest — filed on time or the seller burns money.
• The eCAR is the bottleneck. BIR processing in this district realistically takes a few weeks. Nothing registers without it, so build it into your moving plans.
• Estate property is a different animal. If the registered owner is deceased, estate taxes must be settled before the property can transfer at all — that's a separate process with its own deadlines, and it should be finishedbefore you pay anything beyond a refundable hold.

Every transaction we handle comes with this computation done for your exact numbers, in writing, before you sign anything. If you're budgeting a purchase and want the real total, send us the listing and we'll run it — no charge.