Documentary Stamp Tax Calculator Philippines [Fast & Accurate]

Simplify Your DST Calculations Today!

Documentary Stamp Tax Calculator

Welcome to our Documentary Stamp Tax Calculator, designed to help you easily compute the DST for various transactions in the Philippines.

Whether you’re dealing with real estate sales, loan agreements, checks, or lease contracts, our calculator simplifies the process, ensuring you meet your tax obligations accurately and efficiently.

How to Use Our DST Calculator

Using our calculator is straightforward:

  1. Select the type of transaction from the dropdown menu (Real Estate, Loan Agreement, Checks/Drafts, or Lease Agreement).
  2. Enter the required details based on the transaction type:
    • Real Estate: Actual Consideration and Fair Market Value
    • Loan Agreement: Face Value
    • Checks/Drafts: Number of Checks/Drafts
    • Lease Agreement: Rental Amount
  3. Click the “Calculate DST” button to get the computed tax amount.
  4. You can reset the form by clicking the “Reset” button.

How is DST Calculated in the Philippines?

The calculation of DST depends on the type of transaction. Our calculator supports four common types:

  • Real Estate (Sale/Conveyance): For deeds of sale and conveyances of real property, DST is calculated at 1.5% of the higher value between the actual consideration and the fair market value of the property.
  • Loan Agreement: For loan agreements, DST is 0.3% of the face value of the loan.
  • Checks/Drafts: Each bank check or draft is subject to a DST of ₱1.50.
  • Lease Agreement: For lease or rental agreements, DST is ₱3.00 for the first ₱2,000 of rental amount, plus ₱1.00 for every additional ₱1,000 or fraction thereof.

Examples of DST Calculation

To illustrate how DST is calculated for each type, here are some examples:

  • Real Estate: If you are selling a property with an actual consideration of ₱5,000,000 and a fair market value of ₱6,000,000, the DST would be 1.5% of ₱6,000,000 (the higher value), which equals ₱90,000.
  • Loan Agreement: For a loan with a face value of ₱1,000,000, the DST is 0.3% of ₱1,000,000, which is ₱3,000.
  • Checks/Drafts: If you issue 10 checks, the total DST would be 10 × ₱1.50 = ₱15.00.
  • Lease Agreement: For a monthly rental of ₱5,000, the DST is ₱3.00 (for the first ₱2,000) plus ₱1.00 for each of the next three ₱1,000 increments (₱5,000 – ₱2,000 = ₱3,000, which is three ₱1,000), totaling ₱3.00 + 3 × ₱1.00 = ₱6.00.

What is Documentary Stamp Tax (DST)?

Documentary Stamp Tax (DST) is a tax imposed on documents, instruments, loan agreements, and papers that evidence the acceptance, assignment, sale, or transfer of loans, credits, or other obligations, rights, or properties.

In the Philippines, DST is governed by the National Internal Revenue Code (NIRC) and is a crucial part of tax compliance for many transactions.

Paying DST is not just a legal requirement but also essential for the validity of certain documents.

Failure to pay DST can result in penalties and may affect the admissibility of documents in court or other legal proceedings.

Additional Information

  • Liability for DST: Generally, the person who signs, issues, or transfers the document is liable for paying the DST. However, this can vary depending on the specific transaction and agreement between parties.
  • Payment Methods: DST can be paid through the Bureau of Internal Revenue (BIR) by filing BIR Form 2000, or by affixing documentary stamps purchased from authorized agents.
  • Record Keeping: It’s important to keep records of paid DST as proof of compliance, especially for transactions involving real property or significant financial commitments.