Registry of Deeds Transfer of Title Fee Calculator (2024)

registration fees philippines

The LRA Registration Fee is often referred to as the registry of deeds transfer of title fee. Quickly compute for it using our online registration fee calculator, based on the LRA Registration Fee Table from the Land Registration Authority. Details below.

LRA Registration Fee Calculator

To quickly compute for Registration Fees, here’s our Registration Fee Calculator which is based on the LRA Registration Fee Table below. Simply enter the selling price and click the “Calculate” button to compute for the Registration Fee.

Note: I personally built this calculator and I would appreciate any feedback. Thanks! ~ Jay Castillo

LRA Registration Fee Table

Value of Consideration or Selling Price
More ThanNot ExceedingRegistration Fee
050021
5001,00030
1,000.001,500.0039
1,500.002,000.0048
2,000.002,500.0057
2,500.003,000.0066
3,000.003,500.0075
3,500.004,000.0084
4,000.004,500.0093
4,500.005,000.00102
5,000.005,500.00111
5,500.006,000.00120
6,000.008,000.00144
8,000.0010,000.00168
10,000.0012,000.00192
12,000.0014,000.00216
14,000.0016,000.00240
16,000.0018,000.00264
18,000.0020,000.00288
20,000.0022,000.00312
22,000.0024,000.00336
24,000.0026,000.00360
26,000.0028,000.00384
28,000.0030,000.00408
30,000.0035,000.00450
35,000.0040,000.00492
40,000.0045,000.00534
45,000.0050,000.00576
50,000.0055,000.00618
55,000.0060,000.00660
60,000.0065,000.00702
65,000.0070,000.00744
70,000.0075,000.00786
75,000.0080,000.00828
80,000.0085,000.00870
85,000.0090,000.00912
90,000.0095,000.00954
95,000.00100,000.00996
100,000.00110,000.001,056.00
110,000.00120,000.001,116.00
120,000.00130,000.001,176.00
130,000.00140,000.001,236.00
140,000.00150,000.001,296.00
150,000.00160,000.001,356.00
160,000.00170,000.001,416.00
170,000.00180,000.001,476.00
180,000.00190,000.001,536.00
190,000.00200,000.001,596.00
200,000.00210,000.001,656.00
210,000.00220,000.001,716.00
220,000.00230,000.001,776.00
230,000.00240,000.001,836.00
240,000.00250,000.001,896.00
250,000.00260,000.001,956.00
260,000.00270,000.002,016.00
270,000.00280,000.002,076.00
280,000.00290,000.002,136.00
290,000.00300,000.002,196.00
300,000.00310,000.002,256.00
310,000.00320,000.002,316.00
320,000.00330,000.002,376.00
330,000.00340,000.002,436.00
340,000.00350,000.002,496.00
350,000.00360,000.002,556.00
360,000.00370,000.002,616.00
370,000.00380,000.002,676.00
380,000.00390,000.002,736.00
390,000.00400,000.002,796.00
400,000.00410,000.002,856.00
410,000.00420,000.002,916.00
420,000.00430,000.002,976.00
430,000.00440,000.003,036.00
440,000.00450,000.003,096.00
450,000.00460,000.003,156.00
460,000.00470,000.003,216.00
470,000.00480,000.003,276.00
480,000.00490,000.003,336.00
490,000.00500,000.003,396.00
500,000.00520,000.003,486.00
520,000.00540,000.003,576.00
540,000.00560,000.003,666.00
560,000.00580,000.003,756.00
580,000.00600,000.003,846.00
600,000.00620,000.003,936.00
620,000.00640,000.004,026.00
640,000.00660,000.004,116.00
660,000.00680,000.004,206.00
680,000.00700,000.004,296.00
700,000.00720,000.004,386.00
720,000.00740,000.004,476.00
740,000.00760,000.004,566.00
760,000.00780,000.004,656.00
780,000.00800,000.004,746.00
800,000.00820,000.004,836.00
820,000.00840,000.004,826.00
840,000.00860,000.005,016.00
860,000.00880,000.005,016.00
880,000.00900,000.005,196.00
900,000.00920,000.005,286.00
920,000.00940,000.005,376.00
940,000.00960,000.005,466.00
960,000.00980,000.005,556.00
980,000.001,000,000.005,546.00
1,000,000.001,020,000.005,736.00
1,020,000.001,040,000.005,826.00
1,040,000.001,060,000.005,916.00
1,060,000.001,080,000.006,006.00
1,080,000.001,100,000.006,096.00
1,100,000.001,120,000.006,186.00
1,120,000.001,140,000.006,276.00
1,140,000.001,160,000.006,366.00
1,160,000.001,180,000.006,456.00
1,180,000.001,200,000.006,546.00
1,200,000.001,220,000.006,636.00
1,220,000.001,240,000.006,726.00
1,240,000.001,260,000.006,816.00
1,260,000.001,280,000.006,906.00
1,280,000.001,300,000.006,996.00
1,300,000.001,320,000.007,086.00
1,320,000.001,340,000.007,176.00
1,340,000.001,360,000.007,266.00
1,360,000.001,380,000.007,356.00
1,380,000.001,400,000.007,446.00
1,400,000.001,420,000.007,536.00
1,420,000.001,440,000.007,626.00
1,440,000.001,460,000.007,716.00
1,460,000.001,480,000.007,806.00
1,480,000.001,500,000.007,896.00
1,500,000.001,520,000.007,986.00
1,520,000.001,540,000.008,076.00
1,540,000.001,560,000.008,166.00
1,560,000.001,580,000.008,256.00
1,580,000.001,600,000.008,346.00
1,600,000.001,620,000.008,436.00
1,620,000.001,640,000.008,526.00
1,640,000.001,660,000.008,616.00
1,660,000.001,680,000.008,706.00
1,680,000.001,700,000.008,796.00

Source: lrafeeschedule1.pdf last retrieved from LRA’s website on November 22, 2021

What Are Registration Fees?

We often pay for registration fees when we do title transfers. Actually, it is paid for the registration of all of the following:

  • A deed of sale, conveyance, transfer, exchange, partition, or donation;
  • A deed of sale with pacto de retro, conditional sale, sheriffโ€™s sale at public auction, sale for nonpayment of taxes, or any sale subject to redemption, or the repurchase or redemption of the property so sold;
  • Any instrument, order, judgement or decree divesting the title of the registered owner, except in favor of a trustee, executor, administrator, or receiver;
  • Option to purchase or promise to sell;
  • Any mortgage, surety, bond, lease, easement, right-of-way, or other real right or lien created or constituted by virtue of a district contract or agreement, and not as an incidental condition of sale, transfer or conveyance; and
  • The assignment, enlargement, extension or novation of mortgage or of any other real right, or release or mortgage, termination of lease, or consolidation of ownership over a property sold with pacto de retro.

Where to pay

Registration fees are paid to the Register of Deeds or Land Registration Authority (LRA) where the real property is located.

When to pay

This is paid after the taxes on the sale of the property have been paid and the Certificate Authorizing Registration (CAR) and Tax Clearance (TCL) has been secured from the Bureau of Internal Revenue.

Take note that a CAR and TCL, once issued, should be presented to the Register of Deeds within two (2) years from issuance, otherwise it shall be deemed to have no effect and you will need to request for the issuance of a new CAR, following the requirements of Revenue Memorandum Order (RMO) No. 23-2010 dated March 15, 2010.

How to compute for the registration fee

To compute for the registration fee, you may refer to the LRA registration fee table, if the selling price does not exceed P1,700.00.00

If the selling price exceeds P1,700,000.00, You need to add P90 for every P20,000.00 or fraction thereof; In excess of P1,700,000.00, in addition to the fee of 8,796.00.

Sample computations

1. With selling price not exceeding P1,700,000.00. What is the registration fee if the selling price is P1,000,000.00?

If the selling price is 1,000,000.00, the registration fee would be P5,546, based on the Registration Fee table.

2. With selling price exceeding P1,700,000.00. What is the registration fee if the selling price is P2,000,000.00?

Since the selling price is greater than 1,700,000.00, we need to add P90.00 for everyP20,000.00 or fraction thereof; in excess of P1,700,000.00, in addition to the fee of 8,796.00

Registration Fee = ((P2,000,000.00 – P1,700,000.00)/P20,000.00)xP90.00 + P8,796.00

=P10,146.00

LRA Requirements for transfer of title

Payment for registration fee is required when you transfer a title and you need to bring all the other requirements:

  • Owner’s duplicate copy of the Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT)
  • Deed Of Absolute Sale
  • Certificate Authorizing Registration or CAR
  • Tax clearance from the Office of the City/Municipal Treasurer’s office or assessor’s office
  • Transfer Tax Receipt and other supporting documents (In Quezon City for example, you also need to bring a Certification that transfer tax has been paid, and it has to have a security seal)
  • If the property is a condominium unit, you also need to submit a Certificate Of Management.
  • If you are If you are transacting on behalf of the owner, bring an authorization letter duly signed by the owner (if you have a notarized Special Power of Attorney (SPA), much better), plus a photocopy of the ownerโ€™s valid government-issued ID
  • Certified true copy of the Secretary’s certificate if the seller is a corporation

Other Taxes and transfer fees to consider

For a real estate transaction, there are a lot of taxes and fees to consider.

Usually, only the Capital Gains Tax (CGT) or Creditable Withholding Tax (CWT) are for the account of the seller (whichever is applicable).

You also need to check if Value Added Tax (VAT) is applicable.

The Documentary Stamps Tax (DST) on the sale of real property, Transfer Tax, registration fees, Information Technology (I.T.) fees, and all other expenses required to transfer the property from the name of the seller to the buyer are for the account of the buyer.

In order to avoid surprises, I suggest that you request for a computation of the expenses which are for the buyerโ€™s account from your real estate broker (if you have one), or from the seller, including registration fees.

Transfer Tax is another fee you need to know, which is paid to the Local Government Unit (LGU) where the property is located.

You should also check if Business Tax is applicable to the city where the property is located. For example, Quezon City and Las Pinas are cities that have business tax.

Who should pay for the LRA registration fee?

While the major taxes like CGT, CWT, and VAT are shouldered by the seller, all the rest (including the registration fee) are shouldered by the buyer.

However, it really depends on what is currently in place and/or what all parties have agreed upon. For example, all taxes and fees are shouldered by the buyer when buying foreclosed properties from Unionbank.

Cherry Vi M. Saldua-Castillo

Real Estate Broker, Lawyer, and CPA
PRC Real Estate Broker License No. 3187
PRC CPA License No. 0102054
Roll of Attorneys No. 55239
LinkedIn Profile
2021 Chapter President, REBAP-LMP

Text by Jay Castillo and Cherry Castillo. Copyright ยฉ 2008 โ€“ 2021 All rights reserved.

Full disclosure: Nothing to disclose.

References

1. LRA Fees Schedules last retrieved from LRA’s website on November 22, 2021

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111 thoughts on “Registry of Deeds Transfer of Title Fee Calculator (2024)”

  1. Vickie S. Britiller

    Hello Atty Jay and Atty Cherry! This is my first time to browse your site. I was very amazed with both of your credentials, wow! Lawyer na, CPA pa, REB and REA pa… Amazing!!! If I may seek lang po some queries since Im a newbie as REB and REA having passed the board recently, last April and Aug 2024, respectively. .. MY question is about donation of parents to her children of their property which is classified as Industrial per Tax Dec. Would this transfer be subjected to VAT aside sa CGT? Many thanks in advance for your answer. God bless po.

  2. Hello po,

    Tanong ko lang po, if yung property binili under companies name , not engaged on real estate business, may vat po ba pag binenta? if ever, ano pong bir form ang gagamitin?

  3. Oscar j ergina

    Good day,
    Sir/mam, magkano Po kaya Ang babayaran ko sa registration o pag lipat Ng name ko sa nabiling lupa.
    Selling price -17 k
    Cgt 54k
    Dst 13k , fair market value 847 k
    Transfer tax 6 k
    Tnx

    1. Hi Johna, ang tanong niyo po ba ay kung ano ang basehan ng Registration Fee pag donation of real estate? Since walang selling price ang Deed of Donation, posibleng Fair Market Value (yung nasa tax declaration) or Zonal Value ng BIR, whichever is higher. Itatanong ko rin si misis para sure. Pwede din kayo magpa-assess sa ROD para sure.

  4. good day, thank you for this article, medyo naliwanagan ako sa process.
    question lang po, nabayaran na namin ung inheritance tax, pati dun sa city hall/registration of deeds, pero di daw matransfer yung title since may kaibahan ng konti sa apelyido ni mama, uncle and ng sister nila.
    Pero meron naman na kaming documents na nagpapatunay na c mama & uncle yung heirs ni tita. sabi nung sa city hall need daw namin iraise sa korte and kumuha ng private lawyer.

  5. Hi, thank you for this very useful article. If I am simply transferring my mortgage from Bank A to Bank B, do I have to pay registration fees for the annotation of mortgage? And does it follow the fee schedule above? e.g. PHP10M loan = PHP46K reg fee?

    1. HI Mateo, thanks for the kind words.

      With regard to transferring a mortgage, this is all I can find in LRA’s schedule of fees under Section C.16:

      “16. Registration fee โ€“ For the registration of a deed of sale, conveyance, transfer, exchange, partition, or donation: a deed of sale with pacto de retro, conditional sale, sheriffโ€™s sale at public auction, sale for non-payment of taxes, or any sale subject to redemption, or the repurchase or redemption of the property so sold: any instrument, order, judgement or decree divesting the title of the registered owner, except in favor of a trustee, executor, administrator, or receiver: option to purchase or promise to sell: any mortgage, surety, bond, lease, easement, right-of-way, or other real right or lien created or constituted by virtue of a district contract or agreement, and not as an incidental condition of sale, transfer or conveyance: the assignment, enlargement, extension or novation of mortgage or of any other real right, or release or mortgage, termination of lease, or consolidation of ownership over a property sold with pacto de retro: where no specific fee is prescribed therefore in preceding paragraphs, the fees shall be based on the value of the consideration in accordance with the following schedule”.

      It seems it is an exception but due to the excessively long paragraph, it is hard to be 100% sure.

      If applicable, and if the selling price is Php10m, the Reg Fee is Php46,146.00

      Again, since there is technically no sale and you will remain as the registered owner when you transfer the mortgage, it appears to be an exception in your case (“divesting the title of the registered owner” will not happen), based on Section C.16. My suggestion is to confirm by getting an assessment from the LRA/RD office that covers the location of your property.

  6. Hi Atty.
    Greetings!
    With regards to the registration fee and transfer tax are the above the latest/percentage/computation?
    Thank you

  7. Hi Panyera!

    Just wanted to ask this: what if the instrument was an Extrajudicial Settlement of Estate, how should we compute the registration fees or processing fees? ๐Ÿ™‚

    Thank you!

    1. Good day Malou, kahit may existing mortgage, yung selling price na nasa deed of sale pa rin ang basis ng registration fee. Check niyo sa table sa taas kung magkano ang registyration fee depende sa selling price.

  8. Magkano po LRA Registration fees kapa subdivision po ng lupa thru Donation?
    Sample po is 1 titile-100sqm Area hahatiin po sa 4 tig 25sqm. bale magiging 4 na title sya.
    Market Value po is 396,920.
    magkano po kaya aabutin ang Registration fee and IT Fees.
    TIA

    1. Hi L.A., if assume natin na yung market value ay i-divide na rin natin by 4, magiging Php99,230 ang market value/selling price per title. Based sa table, bale Php996 ang registration fee per title, so multiply by 4 = Php3,984 and total registration fees. Yung IT fees assume natin na 3,000 isa, so bale Php12,000.

      Suggestion ko, pasyal kayo sa RD para magpa-assess para mas sigurado ang estimate ng registration fees at IT fees.

  9. Katherine Chiong

    Good day! I would like to ask if its ok to have a lawyer notarized the documents holds office from another city or area of the where the parcel of land is located? Thank you!

    1. Hi Katherine, I believe this is not required. For example, I just checked our Deed of absolute sale for a property we purchased in Quezon City, and it was notarized by a notary public that holds office in Makati.

  10. Hi! What if the Deed of Sale was made 30 years ago but is about to be registered this year, would there be a penalty? How could we compute for the penalty? Thank you in advance.

    1. Hi! Before the Deed of Sale was made, taxes were paid. After the sale, taxes are not yet paid. Thank you in advance.

      1. Hi Lance, if you are referrring to Real Property Tax or Amilyar, malaki na ang penalty if 30 years unpaid, and baka nga na auction na yan sa tax delinquent property auction. Pwede mo check sa City Treasurers office.

        Kung notarized yung Deed of Sale, kailangan na rin bayaran ang Capital Gains Tax (CGT), Documentary stamps Tax (DST), Transfer Tax, etc. Notarized na po ba yung deed of sale? If yes, 30 years ago po ba? Anlaki na po ng penalty nun. Para may idea po kayo, eto penalties for late payment ng CGT:

        1.A surcharge of twenty five percent (25%) for each of the following violations:
        a. Failure to file any return and pay the amount of tax or installment due on or before the due dates;
        b.Unless otherwise authorized by the Commissioner, filing a returnwith a person or office other than those with whom it is required tobe filed;
        c.Failure to pay the full or part of the amount of tax shown on thereturn, or the full amount of tax due for which no return is requiredto be filed on or before the due date;
        d.Failure to pay the deficiency tax within the time prescribed for itspayment in the Notice of Assessment.

        2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, incase any payment has been made on the basis of such return beforediscovery of the falsity or fraud, for each of the following violations:
        a.Willful neglect to file the return within the period prescribed by theCode or by rules and regulations; or
        b.In case a false or fraudulent return is willfully made.

        3.Interest at the rate of twenty percent (20%) per annum, or such higher rate as may be prescribed by rules and regulations, on any unpaid amount of tax, from the date prescribed for payment until the amount is fully paid.

        4.Compromise penalty

        Iba pa po ang penalty for the other taxes (DST, Transfer Tax, etc.)

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