Documents Needed to Buy Property in the Philippines: A Stage-by-Stage Checklist for Buyer and Seller

Start with the condition: what a foreigner can buy

Documents only matter if you can hold the property at all. Under Article XII, Section 7 of the 1987 Constitution, private land can, apart from inheritance, be transferred only to persons or entities qualified to hold public land, so a foreigner cannot buy land in their own name. Condominium units follow a separate rule: Section 5 of the Condominium Act (RA 4726) limits who can receive a unit, and in practice a single condominium project has a 40% cap on foreign ownership.

Two questions therefore come before any paperwork: does the property's title include land, and does the building still have foreign-ownership room? Ask the developer or property manager, then confirm with the certified documents below. The lawful holding routes are covered in our guide to foreigners buying property, and the types you may buy are in the requirements page.

Due diligence and signing: the first two document sets

Due diligence is the step you can do yourself, before paying anything. Ask the Registry of Deeds for a certified true copy (CTC) of the title and check three things: whether the owner's name matches the seller's ID, whether the area and unit number match the contract, and whether the annotations show a mortgage, an attachment or an already-registered sale contract. For pre-selling projects, also check the developer's license to sell (PD 957, Section 5) and the broker's license (RA 9646, Section 29). Both parties also need a TIN: the BIR capital gains checklist lists the buyer's and the seller's TINs, entered on a TIN Verification Slip, as its first item, so get them early.

Signing produces the document every later stop relies on: a notarized deed of sale. Off-plan and installment purchases usually start with a Contract to Sell and end with a Deed of Absolute Sale once the price is paid; the order matters, see CTS versus DOAS. Whichever you sign, the BIR asks for the notarized deed (one original and two copies) and the Land Registration Authority's FAQ lists the original deed among its basic requirements. An un-notarized deed cannot be processed at either counter. Under PD 957, Section 17, the seller registers the sale contract with the Registry of Deeds whether or not the price is fully paid, so some time after paying you can pull a fresh CTC and check that the contract is annotated.

Tax stage: what the BIR and the local treasurer ask for

The legal order is tax first, registration second. Section 58(E) of the National Internal Revenue Code says the Registry of Deeds may not register a transfer until the BIR has certified that the transaction was reported and the tax paid. The first stop is therefore the Revenue District Office (RDO) covering the property, and the goal is an eCAR.

You first obtain an approved ONETT computation sheet (OCS). The required papers include both parties' TINs, the notarized deed of sale, a certified copy of the tax bill issued by the assessor's office, and a certified copy of the title; if an agent handles it, attach a Special Power of Attorney (SPA). After payment you apply for the eCAR with the return, proof of payment, the OCS and the transfer documents. The BIR also offers an eONETT online system, which saves trips but cannot fix a missing paper.

On the forms: the seller files capital gains tax on BIR Form 1706 and pays within 30 days of the sale, while documentary stamp tax uses BIR Form 2000-OT and is due within 5 days after the end of the month in which the deed was signed. The tax base has changed under RA 12001, so this page gives no figures; follow the BIR's current position. The second stop is the local treasurer, where the seller owes transfer tax within 60 days of signing the deed (RA 7160, Section 135) and where the real property tax clearance is issued.

Registry and assessor: the last two counters

The third stop is the Registry of Deeds, which cancels the old title and issues a new one. The Land Registration Authority's FAQ lists the deed original, the latest certified tax bill and the owner's title as basic requirements, and PD 1529, Section 53 requires the owner's original title to be submitted with any voluntary instrument. Many transactions stall here because the original is often still with the seller or a bank, so ask before signing who holds it and when it can be released. The tax clearance is needed too: under RA 7160, Section 209(b), the registry may refuse registration without proof that real property tax is fully paid.

The fourth stop is the assessor's office, which reissues the tax bill under the new title; RA 7160, Section 208 requires the transferor to notify the assessor within 60 days of the transfer. From then on the annual property tax is billed to you, see what you pay every year after buying. The full sequence with official references is in our step-by-step procedure page; this page only follows the papers.

Who brings what: one table

Here are the papers scattered above, grouped by who normally supplies them. Ask the other side for each item and show yours before signing.

This split summarizes common practice, not an official allocation. Who bears each tax is often set in the contract, so write it down item by item. If you want someone to line up every paper against the specific unit you are buying, Yixing's settling-in team can do a first check.

The downside: when a complete file still fails

• The deed is not notarized. The BIR and the registry both refuse it, so notarization has to be settled before any later stop.
• The original title is unavailable. If it is with the seller or a bank, the registry stage stalls.
• You sign abroad. The BIR checklist asks for a certificate from a Philippine embassy or consulate, or an apostille, while the LRA FAQ refers to authentication by the nearest Philippine consulate. The wording differs, so ask the RDO and the registry which one each accepts.
• The seller is married. The BIR adds a PSA-certified marriage certificate; whether the spouse must co-sign or consent depends on the case, so check with a practising lawyer before signing.
• The property cannot be bought. Land cannot be held personally, and a project that has used up its foreign quota cannot sell you a unit.
• The checklist is out of date. Rules such as the tax base moved under RA 12001, so older online lists may be wrong.

A complete file is not a fast one either. Processing times follow each agency's current announcements, and this page gives no day counts. Your own preparation has no official duration but can start early; see how long the whole path takes. For disputes or the effect of specific clauses, consult a practising lawyer; this page is not legal advice.

Renting instead? A different set of papers

Renting follows a different logic. You normally show a passport data page and valid visa page, something that proves you can pay (an employment contract, bank statements or a company guarantee letter, depending on the landlord), a Philippine mobile number that can receive SMS, and one emergency contact. The landlord should show the title (a CCT for a condominium, usually a TCT for a house), an ID matching the owner's name and, if an agent signs, a Special Power of Attorney. Payments should go to an account in the owner's or the authorized person's name, and visa category is not a barrier. More detail is in the rental requirements guide and how to sign the lease.

Official sources

Tax and registration requirements are set by the agencies themselves: see bir.gov.ph and, for housing matters, dhsud.gov.ph. Always follow the agency's current announcements. Yixing is a private consultancy, not a government office, and approvals remain with the competent agencies.

About this guide and Yixing

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Yixing is a private consulting company registered in the Philippines (SEC Reg. No. CS202009551; BI Accreditation No. CA-202624381-1). This guide does not name or rate other providers and does not promise any outcome; approval rests with the competent authority, and the rules in force are those it currently publishes. For legal disputes or case-specific judgments, consult a practising lawyer — this is not legal advice.