Documentary Stamp Tax Calculator Philippines 2026
Simplify Your DST Calculations Today!
Documentary Stamp Tax Calculator
To compute Documentary Stamp Tax (DST) in the Philippines, identify the type of document (loan, real estate sale, share issuance, lease, mortgage, etc.), then apply the BIR rate from the National Internal Revenue Code (Sections 173–201). Most rates are expressed as a fixed amount per ₱200 or ₱1,000 of value. Example: a ₱100,000 loan = (100,000 ÷ 200) × ₱1.50 = ₱750 DST.
The general DST formula is: DST = (Taxable Amount ÷ Base Unit) × Rate. Use the calculator below to compute DST instantly for any common transaction type..
How to Use Our DST Calculator
Using our calculator is straightforward:
- Select the transaction type from the dropdown (Real Estate, Loan, Shares, Mortgage, Lease, or Checks).
- Enter the required value(s) for that transaction type.
- Click Calculate DST to get the computed tax amount.
- You can reset the form by clicking Reset.
How DST Is Computed by Document Type
1. DST on Loan Agreements (BIR Section 179)
Rate: ₱1.50 for every ₱200 (or fraction thereof) of the loan’s face value.
Formula: DST = (Loan amount ÷ 200) × ₱1.50
Example: For a ₱500,000 loan, DST = (500,000 ÷ 200) × 1.50 = ₱3,750. For a ₱1,000,000 loan, DST = ₱7,500.
Who pays: The borrower typically pays, though it can be negotiated between parties.
When due: Within 5 days after the close of the month when the loan agreement was signed.
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2. DST on Real Estate Sales (BIR Section 196)
Rate: ₱15 for every ₱1,000 (or fraction thereof) of the consideration or fair market value, whichever is higher.
Formula: DST = (Higher of selling price or zonal value ÷ 1,000) × ₱15
Example: A property sold at ₱3,000,000 with a zonal value of ₱2,800,000: the higher value is ₱3,000,000. DST = (3,000,000 ÷ 1,000) × 15 = ₱45,000.
Who pays: The buyer typically pays the DST, though parties may agree otherwise in the deed of sale.
When due: Before the deed of sale is notarized and registered with the Registry of Deeds.
3. DST on Original Issue of Shares (BIR Section 174)
Rate: ₱2 for every ₱200 (or fraction thereof) of the par value of shares issued.
Formula: DST = (Par value of shares ÷ 200) × ₱2
Example: A corporation issues 50,000 shares with a par value of ₱100 each (total ₱5,000,000). DST = (5,000,000 ÷ 200) × 2 = ₱50,000.
Note: If shares are issued without par value, DST is computed on the actual consideration received.
4. DST on Sale or Transfer of Shares (BIR Section 175)
Rate: ₱1.50 for every ₱200 (or fraction thereof) of the par value of shares transferred.
Formula: DST = (Par value of shares transferred ÷ 200) × ₱1.50
Example: Transfer of 10,000 shares with par value ₱50 each (total ₱500,000). DST = (500,000 ÷ 200) × 1.50 = ₱3,750.
Note: This applies to non-listed shares. Shares traded on the Philippine Stock Exchange are subject to a separate Stock Transaction Tax (0.6%).
5. DST on Mortgages and Pledges (BIR Section 195)
Rate: ₱40 for the first ₱5,000, plus ₱20 for every ₱5,000 (or fraction thereof) above ₱5,000.
Formula: DST = ₱40 + ((Mortgage amount − 5,000) ÷ 5,000) × ₱20
Example: A ₱2,000,000 mortgage: DST = 40 + ((2,000,000 − 5,000) ÷ 5,000) × 20 = 40 + 7,980 = ₱8,020.
Who pays: The mortgagor (borrower).
6. DST on Lease Agreements (BIR Section 194)
Rate: ₱6 for the first ₱2,000 of total contract value, plus ₱2 for every ₱1,000 (or fraction thereof) above ₱2,000.
Important: The total contract value is calculated as monthly rent × total number of months in the lease term — not the monthly rent alone.
Formula: DST = ₱6 + ((Total contract value − 2,000) ÷ 1,000) × ₱2
Example: A 2-year lease at ₱25,000/month. Total contract value = 25,000 × 24 = ₱600,000. DST = 6 + ((600,000 − 2,000) ÷ 1,000) × 2 = 6 + 1,196 = ₱1,202.
Who pays: Typically the lessor (landlord), but often passed to the lessee.
7. DST on Donations (BIR Section 196)
Rate: ₱15 for every ₱1,000 (or fraction thereof) of the value of the donated property.
Formula: DST = (Value of donation ÷ 1,000) × ₱15
Example: A donation of property valued at ₱500,000. DST = (500,000 ÷ 1,000) × 15 = ₱7,500.
Note: DST is separate from Donor’s Tax. Both apply to most donations.
8. DST on Checks and Drafts (BIR Section 178)
Rate: ₱3.00 per check or draft (fixed, regardless of amount).
Example: Issuing 10 checks: DST = 10 × ₱3.00 = ₱30.00.
Note: Banks typically collect DST automatically when issuing checkbooks. (Confirme la valeur ₱3.00 contre la BIR officielle — assure-toi que c’est bien le taux post-TRAIN Law en vigueur.)
Complete DST Rates Reference (BIR Sections 173–201)
Below is the complete reference table for all Documentary Stamp Tax rates in the Philippines, based on the National Internal Revenue Code as amended by the TRAIN Law (RA 10963).
| Document Type | BIR Section | Rate |
| Original issue of shares of stock | 174 | ₱2 per ₱200 of par value |
| Sale or transfer of shares | 175 | ₱1.50 per ₱200 of par value |
| Bonds, debentures, certificates of indebtedness | 176 | ₱1.50 per ₱200 of face value |
| Bank checks, drafts, certificates of deposit | 178 | ₱3.00 fixed per instrument |
| Loan agreements, debt instruments | 179 | ₱1.50 per ₱200 of issue price |
| Bills of exchange, drafts | 180 | ₱0.60 per ₱200 of face value |
| Foreign bills of exchange | 182 | ₱0.60 per ₱200 of face value |
| Life insurance policies | 183 | Variable scale (₱20–₱200) |
| Property insurance policies | 184 | ₱0.50 per ₱4 of premium |
| Annuities and pre-need plans | 185 | ₱1.00 per ₱200 of premium |
| Indemnity bonds | 187 | ₱0.30 per ₱4 of premium |
| Certificates (any kind) | 188 | ₱30 fixed |
| Warehouse receipts | 189 | ₱30 fixed |
| Powers of attorney | 192 | ₱5 fixed |
| Lease agreements | 194 | ₱6 first ₱2,000 + ₱2 per ₱1,000 |
| Mortgages, pledges, deeds of trust | 195 | ₱40 first ₱5,000 + ₱20 per ₱5,000 |
| Deeds of sale, conveyances of real property | 196 | ₱15 per ₱1,000 of higher value |
| Charter parties | 197 | ₱1,000–₱3,000 by tonnage |
| Bills of lading | 191 | ₱2 fixed per bill |
| Proxies | 193 | ₱30 fixed |
How to File and Pay Documentary Stamp Tax
BIR Form 2000 — The DST Return
DST is paid by filing BIR Form 2000 (Monthly Documentary Stamp Tax Declaration/Return). This form is used to declare and pay DST on documents executed during the month.
When Is DST Due?
DST must be filed and paid within 5 days after the close of the month when the taxable document was made, signed, issued, accepted, or transferred. For example, if you sign a loan agreement on October 15, the DST is due by November 5.
Where to File and Pay
You can file BIR Form 2000 and pay DST at:
- Authorized Agent Banks (AABs) within your Revenue District Office (RDO)
- Revenue Collection Officers (RCOs) for districts without AABs
- Online through the BIR’s eFPS (Electronic Filing and Payment System) for accredited taxpayers
- BIR’s eBIRForms platform for non-eFPS filers
Penalties for Late or Non-Payment
Failure to file BIR Form 2000 or pay DST on time results in significant penalties:
- Document inadmissibility: Documents without proper DST cannot be used as evidence in court or recorded with government agencies
- Surcharge: 25% of the tax due (50% in cases of fraud or willful neglect)
- Interest: 12% per annum on unpaid amounts (based on prevailing legal interest rate)
- Compromise penalty: Variable, depending on the amount of tax involved
Frequently Asked Questions About DST
Who pays the Documentary Stamp Tax?
The person who makes, signs, issues, accepts, or transfers the document is generally liable for DST. However, parties can agree otherwise in the contract. In real estate transactions, the buyer typically pays. In loan agreements, the borrower usually shoulders the tax. For lease contracts, it’s most often the lessor.
Are there any exemptions from DST?
Yes. Common DST exemptions include: government instrumentalities, sales of agricultural land under agrarian reform, transfers between spouses, transfers to or from cooperatives in certain cases, and instruments executed by entities specifically exempted by law (such as certain BIR-registered cooperatives and BSP-supervised institutions in specific situations).
What’s the difference between DST and Capital Gains Tax?
DST is imposed on the document itself (the deed, contract, or instrument), while Capital Gains Tax (CGT) is imposed on the profit from the sale of a capital asset. In a real estate sale, both apply: CGT is 6% of the gross selling price, while DST is ₱15 per ₱1,000. They are separate taxes paid to different BIR forms.
Can DST be paid online?
Yes. Accredited taxpayers can file and pay DST through the BIR’s Electronic Filing and Payment System (eFPS). Other taxpayers can use the eBIRForms platform to file electronically, then pay through accredited online banking channels or over-the-counter at AABs.
What happens if I don’t pay DST?
Beyond the financial penalties (25% surcharge plus 12% interest per year), unpaid DST renders the document legally weakened. Documents without proper DST cannot be admitted as evidence in court, recorded with the Registry of Deeds, or accepted by other government agencies. This can invalidate property transfers, loans, and other critical transactions.
Is DST refundable if a transaction is cancelled?
Generally, DST is not refundable once paid, even if the underlying transaction is later cancelled or rescinded. The tax attaches to the act of making, signing, or issuing the document — not to the completion of the transaction itself. This makes accurate calculation before signing critical.