Capital gains tax calculator
Estimate the capital gains tax (CGT) on the sale of real property held as a capital asset. Under the TRAIN law it's a flat 6% — free to check, no sign-up.
Your numbers
CGT is 6% of the higher of the gross selling price, the BIR zonal value, or the assessor's fair market value — enter whichever is highest.
What else changes hands at closing
Estimate the local piece with the transfer tax calculator, and work out your monthly amortization with the loan calculator.
Frequently asked questions
How much is capital gains tax on real estate in the Philippines?
A flat 6% under the TRAIN law, applied to the higher of the gross selling price, the BIR zonal value, or the assessor's fair market value — regardless of whether you actually made a gain on the sale.
Who pays the capital gains tax — buyer or seller?
By law and custom the seller pays CGT, though parties sometimes negotiate otherwise in the deed of sale. The buyer customarily shoulders the transfer tax, registration fees and documentary stamp tax unless agreed differently.
When is capital gains tax due?
Within 30 days of the notarized sale, filed with the BIR (Form 1706). Paying late adds surcharges and interest, and you cannot transfer the title without the BIR's Certificate Authorizing Registration (CAR).
What other taxes and fees come with a sale?
Documentary stamp tax of 1.5% of the same taxable base, local transfer tax of up to 0.50% (provinces) or 0.75% (cities), registration fees on a graduated schedule, and notarial fees. The sale of a principal residence can be CGT-exempt if the proceeds are fully used to buy a new principal residence within 18 months, subject to BIR conditions.
Before any money moves, verify
Run the due-diligence checklist and check the project's DHSUD License to Sell — both free, right here.
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