Documentary Stamp Tax Calculator
Calculate documentary stamp tax on loans, mortgages, deeds, and other documents. BIR-compliant 2026 rates.
Last Updated: June 13, 2026
Calculate Your Tax
How It Works
The Documentary Stamp Tax (DST) is a national tax imposed on documents, instruments, and papers evidencing the transaction or agreement of parties, or conveying rights or interests in property. This calculator helps you compute the DST liability on loans, mortgages, deeds of sale, lease agreements, and other taxable documents under the National Internal Revenue Code (NIRC).
DST applies to a wide range of transactions in the Philippines, from real estate sales to loan agreements. Understanding your DST obligation ensures compliance with the Bureau of Internal Revenue (BIR) and helps you budget for the true cost of your transaction.
How This Calculator Works
The calculator applies the appropriate DST rate based on the document type and transaction amount, using the post-TRAIN rates in effect for 2026:
Loans, Promissory Notes, and Debt Instruments (NIRC Sec 179): DST is ₱1.50 per ₱200 of the principal (or fractional part thereof), equivalent to 0.75% of the loan principal. Instruments with a term under one year (365 days) are prorated by the number of days.
Mortgages and Pledges (NIRC Sec 195): DST is ₱40.00 for the first ₱5,000 of the amount secured, plus ₱20.00 for every ₱5,000 (or fraction) above ₱5,000 — a graduated charge, not a flat percentage.
Deeds of Sale or Donation of Real Property (NIRC Sec 196): DST is ₱15.00 per ₱1,000 (or fraction), equivalent to 1.5%, computed on the highest of the selling price, BIR zonal value, or assessor's fair market value.
Lease Agreements (NIRC Sec 194): DST is ₱6.00 for the first ₱2,000 of total rent for the entire term, plus ₱2.00 per ₱1,000 (or fraction) of the excess. The tax is computed once on the total rent for the whole term, not per year.
Original Issue of Shares (NIRC Sec 174): DST is ₱2.00 per ₱200 of par value (1%) under the TRAIN Law. Sales or transfers of shares (NIRC Sec 175) are ₱1.50 per ₱200 (0.75%), while shares traded through the local stock exchange are exempt under the CMEPA (RA 12214).
The calculator charges a full taxable unit for any fractional part of a unit ("or fractional part thereof"). For multi-year leases, DST is computed on the total rent for the full term, not multiplied year by year.
Underlying Tax Rules
Documentary Stamp Tax is governed by NIRC Sections 173–201, as amended by the TRAIN Law (RA 10963, effective January 1, 2018) and implemented by Revenue Regulations No. 4-2018. Key provisions include:
Section 173 (Stamp Tax on Documents): Imposes DST on documents, instruments, and papers evidencing transactions or conveying rights in property, and identifies the persons liable.
Section 174 (Original Issue of Shares of Stock): ₱2.00 per ₱200 of par value (1%) on the original issuance of shares.
Section 175 (Sales, Agreements to Sell, or Transfers of Shares): ₱1.50 per ₱200 of par value (0.75%); transactions through the local stock exchange are exempt under the CMEPA.
Section 179 (Debt Instruments): ₱1.50 per ₱200 of the issue price of loans, promissory notes, and similar debt instruments (0.75%), prorated for terms under one year.
Section 194 (Leases and Other Hiring Agreements): ₱6.00 for the first ₱2,000 of total rent plus ₱2.00 per ₱1,000 of the excess, computed on the total rent for the entire lease term.
Section 195 (Mortgages, Pledges, and Deeds of Trust): ₱40.00 for the first ₱5,000 of the amount secured plus ₱20.00 per ₱5,000 of the excess.
Section 196 (Deeds of Sale and Conveyances of Real Property): ₱15.00 per ₱1,000 (1.5%) of the highest of consideration, zonal value, or fair market value; since the TRAIN Law this also covers donations of real property.
DST is a documentary tax—it attaches to the document itself. The person making, signing, issuing, accepting, or transferring the document is liable for payment. The tax is filed and paid using BIR Form 2000 (or 2000-OT for one-time transactions), generally through eFPS or eBIRForms, within 5 days after the end of the month of execution. Failure to pay DST results in surcharge, interest, and a compromise penalty, and the document is not admitted as evidence in court until the DST is paid.
Tips for Accurate Results
Identify the Correct Document Type: Ensure you select the right category (loan, mortgage, deed, lease, or stock). Misclassification can lead to underpayment or overpayment of tax.
Use the Gross Amount: For deeds of sale, use the full selling price, not just the down payment. For loans, use the total principal borrowed, not monthly installments.
Account for Multi-Year Leases: Under NIRC Sec 194 the calculator computes DST once on the total rent for the entire term (₱6 for the first ₱2,000 plus ₱2 per ₱1,000 of the excess), not by multiplying one year's DST by the number of years. Confirm the full lease term and total rent in your agreement.
Include All Consideration: For real property sales, include the purchase price plus any additional consideration (e.g., assumption of debt, transfer of chattels) in the taxable base.
Verify Exemptions: Some documents are exempt from DST (e.g., documents executed by the government, certain charitable organizations, or documents covered by specific tax treaties). Consult the BIR if you believe your document qualifies for exemption.
File and Pay on Time: DST is filed and paid using BIR Form 2000 (or 2000-OT for one-time transactions) through eFPS or eBIRForms, within 5 days after the end of the month in which the document was made, signed, issued, or accepted (RR 13-2010). Late payment incurs a 25% surcharge, 12% annual interest, and a compromise penalty. Loose documentary stamps are now largely discontinued.
Tax Optimization Tips
Confirm the Real-Property DST Base Before You Sign
For deeds of sale of real property, DST under NIRC §196 is ₱15 per ₱1,000 (1.5%) of the HIGHEST of selling price, BIR zonal value, or assessor's fair market value — not just the agreed price. Pull the zonal value from the BIR RDO before notarizing so the figure is not a surprise. For example, on a ₱5,000,000 sale the DST is ₱75,000 (₱5,000,000 ÷ ₱1,000 × ₱15); if the zonal value is higher at ₱5,200,000, the DST rises to ₱78,000.
Compute Lease DST on the Whole Term, Then Negotiate Rent
Under NIRC §194, DST on a lease is computed ONCE on the total rent for the entire term (₱6 for the first ₱2,000 plus ₱2 per ₱1,000 of the excess), not per year. So lowering the rent lowers DST proportionally. For a 3-year lease, cutting annual rent from ₱600,000 to ₱500,000 reduces total rent from ₱1,800,000 to ₱1,500,000 and DST from ₱3,602 to ₱3,002 — a ₱600 saving.
Separate Chattels from Real Property in Sales
When selling real property bundled with chattels (furniture, equipment, vehicles), negotiate a separate price for chattels. The ₱15 per ₱1,000 DST under NIRC §196 applies only to the real property, not to movable personal property. For example, if ₱500,000 of a ₱5,500,000 deal is allocated to chattels, DST is computed on ₱5,000,000 only — ₱75,000 instead of ₱82,500, a ₱7,500 saving.
Prorate Short-Term Loan DST by the Number of Days
For debt instruments under NIRC §179, DST is ₱1.50 per ₱200 (0.75%) of principal, but instruments with a term of less than one year (365 days) are prorated by days. A ₱2,000,000 bridge loan carries ₱15,000 DST for a full year, but only about ₱7,397 for a 180-day term (₱15,000 × 180 ÷ 365). Match the stated term to the actual financing need rather than defaulting to one year.
Verify Exemptions Before Filing BIR Form 2000
Certain instruments are exempt under NIRC §199 — for example, a loan agreement not exceeding ₱250,000 for an individual's personal use, and securities transactions on the local stock exchange (exempt under the CMEPA). If your document qualifies, document the basis and claim it when you file BIR Form 2000, rather than paying DST you do not owe.
Frequently Asked Questions
Documentary Stamp Tax is a national tax imposed on documents, instruments, and papers that evidence transactions or convey rights in property. It is governed by NIRC Sections 173–201, as amended by the TRAIN Law (RA 10963) and implemented by RR 4-2018. DST attaches to the document itself, and the person making, signing, issuing, accepting, or transferring the document is liable for payment. DST is filed and paid using BIR Form 2000 (one-time transactions) or BIR Form 2000-OT, generally through eFPS or eBIRForms; loose documentary stamps are now largely discontinued.
The person executing or causing the document to be executed is liable for DST. In a real estate sale, both the buyer and seller may be liable, depending on the agreement. In a loan transaction, the borrower typically bears the DST cost. The liability is determined by the nature of the transaction and the parties' agreement.
Under NIRC Section 179 (as amended by the TRAIN Law), DST on loans, promissory notes, and other debt instruments is ₱1.50 per ₱200 of the principal amount or fractional part thereof — equivalent to 0.75%. For example, a ₱1,000,000 loan incurs DST of ₱7,500 (₱1,000,000 ÷ ₱200 × ₱1.50). The tax is computed on the total principal borrowed, not on interest or monthly installments. Debt instruments with a term of less than one year (365 days) are prorated by the number of days.
Under NIRC Section 195, DST on mortgages and pledges is ₱40.00 for the first ₱5,000 of the amount secured, plus ₱20.00 for every ₱5,000 (or fraction) above ₱5,000 — not a flat percentage. For example, a mortgage securing a ₱2,000,000 loan incurs DST of ₱8,020 (₱40 on the first ₱5,000, plus 399 units × ₱20 on the remaining ₱1,995,000). The tax is based on the debt amount secured, not the property value.
Under NIRC Section 196, DST on deeds of sale or donation of real property is ₱15.00 per ₱1,000 of the consideration or fractional part thereof — equivalent to 1.5% — computed on the highest of the selling price, BIR zonal value, or assessor's fair market value. For example, a property valued at ₱4,000,000 incurs DST of ₱60,000 (₱4,000,000 ÷ ₱1,000 × ₱15). This is separate from the 6% capital gains tax and the local transfer tax.
Under NIRC Section 194 (as amended by the TRAIN Law), DST on leases is ₱6.00 for the first ₱2,000 of the total rent for the entire lease term, plus ₱2.00 for every ₱1,000 (or fraction) above ₱2,000. The tax is computed once on the total rent for the whole term, not per year. For example, a 5-year lease at ₱1,000,000 annual rent has total rent of ₱5,000,000, so DST is ₱6 + (4,998 units × ₱2) = ₱6 + ₱9,996 = ₱10,002.
Certain documents are exempt from DST under NIRC §199, including: (1) policies of insurance or annuities of ₱100,000 or less issued by cooperative companies; (2) certificates of oaths and bonds executed for the government; (3) borrowing and lending of securities under a duly approved securities lending program; and (4) loan agreements not exceeding ₱250,000 for personal use of an individual. Stock exchange transactions are also exempt under the CMEPA. Exemption must be claimed with supporting documentation filed with the BIR.
Failure to file and pay DST through BIR Form 2000 results in penalties and interest. The BIR may assess a 25% surcharge on the unpaid DST (50% if fraudulent), plus interest at 12% per year (the rate set under the TRAIN Law, double the legal interest of 6%) from the due date until paid, plus a compromise penalty. Additionally, the document is not admitted as evidence in court until the DST is paid. Prompt payment is essential to avoid these consequences.
DST is filed and paid using BIR Form 2000 (Documentary Stamp Tax Declaration/Return), or BIR Form 2000-OT for one-time transactions such as real estate sales. Filing is generally done electronically through eFPS or eBIRForms, with payment via authorized agent banks or BIR's online payment channels (e.g., GCash, Maya, or LandBank). DST must be filed and paid within 5 days after the end of the month in which the taxable document was made, signed, issued, or accepted (RR 13-2010). Loose documentary stamps affixed to documents are now largely discontinued.
DST paid on documents related to business transactions (e.g., a loan for business purposes, a commercial lease) may be deductible as a business expense under NIRC §34(A), subject to substantiation and BIR approval. However, DST on personal transactions (e.g., a home purchase) is generally not deductible. Consult a tax professional to determine deductibility in your specific case.
No. DST, transfer tax, and capital gains tax are separate taxes. DST is a documentary tax on the document itself. Transfer tax (real property transfer tax) is imposed on the transfer of real property and is computed at 0.5% of the fair market value. Capital gains tax is imposed on the gain from the sale of capital assets. A real estate transaction may be subject to all three taxes.
DST is computed per taxable unit (e.g., per ₱200 for loans, per ₱1,000 for real property), and any fractional part of a unit is treated as a full unit ("or fractional part thereof"). For example, a ₱1,000,500 loan is charged on 5,003 units of ₱200 (the ₱500 fraction counts as a full ₱200 unit), so DST is 5,003 × ₱1.50 = ₱7,504.50. The rounding applies to the taxable base, not the tax due — there is no NIRC provision rounding the final DST up to the next whole peso. This calculator applies the per-unit rounding automatically.
Sources & References (4)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- Bureau of Internal Revenue. “DST rates by document — debt instruments P1.50 per P200 (Sec. 179); real property conveyance P15 per P1,000 (Sec. 196); lease (Sec. 194); insurance (Sec. 184); checks P3 (Sec. 178).” bir.gov.ph. NIRC Secs. 178, 179, 184, 186, 194, 196 as amended by RA 10963 (TRAIN); RR 4-2018. Accessed .
- LawPhil Project (Arellano Law Foundation). “TRAIN DST rate amendments — statute text.” lawphil.net. RA 10963 (TRAIN), amending NIRC Title VII DST sections. Accessed .
- LawPhil Project (Arellano Law Foundation). “Original issue of shares DST at 0.75% of par value (CMEPA).” lawphil.net. RA 12214 (CMEPA) effective July 1, 2025, implemented by RR 19-2025. Accessed .