Selling an apartment in the Philippines is a title-and-tax process, not just a listing exercise. Before marketing the property, confirm ownership, title condition, unpaid real-property tax and condominium dues, authority to sell, and whether the property will be treated as a capital or ordinary asset for tax purposes.
Process reviewed: August 18, 2026. Exact BIR, Registry of Deeds and LGU requirements depend on the transaction and location.
Seller Decision Snapshot
| Stage | Main task |
|---|---|
| Before listing | Verify title, taxes, dues, authority and realistic price |
| Offer/contract | Document price, payment terms, inclusions and tax/cost allocation |
| Tax clearance | File/pay applicable national taxes and complete BIR transfer requirements |
| Local transfer | Complete local transfer-tax and clearance requirements |
| Registration | Register the deed and transfer title through the Registry of Deeds |
1. Clean the Document File Before Marketing
- Owner’s duplicate title/condominium certificate of title
- Latest tax declaration and real-property-tax receipts
- Condominium corporation clearance/dues status where applicable
- Valid IDs and civil-status documents
- SPA or corporate authority if the owner will not sign personally
2. Price From Comparable Properties, Not the Original Purchase Price
Use recent comparable asking listings as a starting point and adjust for floor area, parking, floor, view, age, furnishing, condition and building. Asking prices are not completed transaction prices. If the price matters materially, obtain a professional valuation or broker market analysis.
3. Document the Deal
The reservation/offer, contract to sell or deed should state the property, price, payment schedule, inclusions, turnover condition, taxes and transaction costs. Do not leave CGT, DST, transfer tax and registration costs to verbal assumptions.
4. Calculate Tax Correctly
A qualifying capital-asset sale generally uses the 6% capital gains tax framework, but ordinary assets are different. See our capital gains tax guide before quoting net proceeds.
5. BIR, LGU and Registry Transfer
The closing file commonly moves through BIR tax filing/payment and eCAR requirements, LGU transfer-tax/clearance steps, then Registry of Deeds registration. Sequence and documentary details should be confirmed for the property location.
6. OFW or Overseas Seller
Do not sign a broad SPA before knowing what the broker, buyer, bank, BIR or Registry actually needs. See our OFW SPA authentication guide.
Seller Control Points Before Closing
The seller should not release original title documents, possession or final authority until the agreed payment and transfer conditions are satisfied. Use a written closing checklist that identifies who holds funds, when the deed becomes effective, who files each tax, and when keys and documents are released.
| Control point | Verify before proceeding |
|---|---|
| Ownership | Title, civil status, authority to sell and any liens or annotations |
| Price and payment | Deposit, balance, financing conditions and proof of cleared funds |
| Tax classification | Capital vs ordinary asset and the correct BIR filing route |
| Transfer sequence | BIR/eCAR, LGU transfer requirements and Registry of Deeds registration |
| Turnover | Possession, keys, furnishings, meter readings and condo clearances |
Seller Cost Checklist
- Applicable CGT or other income/VAT treatment
- Documentary stamp tax allocation
- Local transfer tax allocation
- Registration fees
- Broker commission
- Notarial/legal fees
- Unpaid dues/taxes/repairs needed for turnover
