How To Compute For Registration Fees (Registry of Deeds)

Last Updated on by Atty. Cherry Vi Saldua Castillo | Filed under: - 71 Comments

In purchasing a property, there are “hidden charges” which a buyer needs to be aware of. One of this is Registration Fees. In this post, I will discuss how one can compute for registration fees and more.


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 buyer’s account from your real estate broker (if you have one), or from the seller, including registration fees.

What are registration fees?

Registration Fees are paid for the registration of:

  • A deed of sale, conveyance, transfer, exchange, partition, or donation;
  • A deed of sale with pacto de retro, conditional sale, sheriff’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 registration fee table below, 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.

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 as retrieved from LRA’s website on November 21, 2018


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

What to bring

Bring the following:

  • 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 owner’s valid government-issued ID
  • Certified true copy of the Secretary’s certificate if the seller is a corporation

Other transfer fees to consider

Let me reiterate what I said earlier, there are other transfer fees you need to know, and these are as follows:

Who shoulders transfer fees?

Usually, the major taxes like CGT, CWT, and VAT are shouldered by the seller, and 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
2013 Internal Education Head, REBAP-LMP

Text by Jay Castillo and Cherry Castillo. Copyright © 2008 – 2013 All rights reserved.

Full disclosure: Nothing to disclose.



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Atty. Cherry Vi Saldua Castillo

Atty. Cherry Vi Saldua Castillo is a Lawyer (Roll of Attorneys No. 55239), CPA (PRC CPA License No. 0102054), Real Estate Broker (PRC REB License No. 3187), and Real Estate Appraiser (PRC REA License No. 6918). She's the 2013 Internal Education Head of REBAP-LMP and 2015 REBAP National Legal Counsel.
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