| Cost | Usually paid by | What it is |
|---|---|---|
| Capital Gains Tax — 6% | Seller | A final tax on the sale, filed with the BIR within 30 days of the notarised deed. |
| Documentary Stamp Tax — 1.5% | Buyer (by custom) | Legally a shared liability; who actually pays is written into your sale agreement. |
| Transfer tax & registration | Buyer (by custom) | Paid to move the title into the buyer's name at the Registry of Deeds. |
| Broker's professional fee | Seller | Agreed with you up front — you will always know the figure before you list. |