Documentary Stamp Tax Calculator
BIR
Five DST formulas in one tool. Deeds at ₱15 per ₱1,000, leases charged per year of term, loans prorated by days, mortgages and share transfers.
This calculator does not carry current agency interest or dividend rates. You enter the rate, so a result is only as current as the figure you typed.
It is an estimate for planning, not an official quotation, and BIR's own computation is what governs. Confirm the figures before you commit to anything.
Every figure on this page is from Bureau of Internal Revenue's own published documents.
Last verified 1 source, listed below
National Internal Revenue Code of 1997, as amended1. PHGuides is independent and not affiliated with BIR.
What this calculator does
Documentary stamp tax is charged on documents, not income, and Title VII gives each document type its own formula. Pick the document and the fields change.
| Document | Section | Rate |
|---|---|---|
| Deed of sale or conveyance | 196 | ₱15.00 per ₱1,000.00 or part |
| Lease or hiring agreement | 194 | ₱6.00 on the first ₱2,000.00, plus ₱2.00 per ₱1,000.00 above, for each year of the term |
| Loan or debt instrument | 179 | 75% of 1% of issue price, prorated by days over 365 below a year |
| Mortgage, pledge, deed of trust | 195 | ₱40.00 up to ₱5,000.00, plus ₱20.00 per ₱5,000.00 above |
| Transfer of shares | 175 | ₱1.50 per ₱200.00 of par value |
Deeds: 1.5% in practice
| Sale price | DST |
|---|---|
| ₱1,000,000.00 | ₱15,000.00 |
| ₱3,000,000.00 | ₱45,000.00 |
| ₱5,000,000.00 | ₱75,000.00 |
| ₱10,000,000.00 | ₱150,000.00 |
The base is the consideration or the fair market value, whichever is higher.
Leases: the per-year rule
This is the one people get wrong. A ₱20,000.00 monthly lease is ₱240,000.00 a year, which is ₱6.00 plus ₱476.00, so ₱482.00 for one year of term. A two-year lease is ₱964.00 and a ten-year lease is ₱4,820.00.
Loans: one tax, prorated
A ₱1,000,000.00 loan is ₱7,500.00 at 0.75%. Over 90 days it is 90/365 of that, so ₱1,849.32. Only one DST covers the loan agreement together with the promissory notes and the mortgage securing it, so a lender charging separately on each is charging twice.
Filing, and what happens if you skip it
The return is due within 10 days after the close of the month the document was signed, so a deed signed on 3 March and one signed on 30 March are both due on 10 April.
Section 201 makes an unstamped document unusable rather than merely overdue: it cannot be recorded, cannot be notarised, and cannot be admitted in evidence. Our DST guide covers the exemptions and the repealed Section 6(E) comparator.
On a property sale this sits alongside capital gains tax at 6%, and the annual charge afterwards is real property tax.