Lra Registration Fee Sample Computation

How To Compute For Registration Fees
Updated on January 16, 2014 by Cherry Castillo 20 Comments

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In purchasing a property, there are hidden charges which a buyer needs to be aware of. One of this is
the Registration Fee. In this post, I will discuss how one can compute for registration fees and more.
Table of Contents [hide]
1 What are registration fees?
2 Where to pay
3 When to pay
4 How to compute for the registration fee
4.1 Registration Fee Table
Page 1 of 10
4.2 Value of Consideration or Selling Price

4.3 More Than
4.4 Not Exceeding
4.5 Registration Fee
5 Sample computations
6 What to bring
Usually, only the Capital Gains Tax (CGT) or the Creditable Withholding Tax (CWT) are for the account of
the seller.
The Documentary Stamps Tax (DST) on the sale of real property, Transfer Tax, registration fees,
Information Technology (I.T.) fees, and all other expenses required to transfer the property from the
name of the seller to the buyer are for the account of the buyer.
In order to avoid surprises, I suggest that you request for a computation of the expenses which are for
the buyers account from your real estate broker (if you have one), or from the seller,
including registration fees.
What are registration fees?
Registration Fees are paid for the registration of:
A deed of sale, conveyance, transfer, exchange, partition, or donation;
A deed of sale with pacto de retro, conditional sale, sheriffs sale at public auction, sale for nonpayment
of taxes, or any sale subject to redemption, or the repurchase or redemption of the property so sold;
Any instrument, order, judgement or decree divesting the title of the registered owner, except in favor
of a trustee, executor, administrator, or receiver;
Option to purchase or promise to sell;
Any mortgage, surety, bond, lease, easement, right-of-way, or other real right or lien created or
constituted by virtue of a district contract or agreement, and not as an incidental condition of sale,
transfer or conveyance; and
The assignment, enlargement, extension or novation of mortgage or of any other real right, or release or
mortgage, termination of lease, or consolidation of ownership over a property sold with pacto de retro.
Where to pay
Registration fees are paid to the Register of Deeds or Land Registration Authority (LRA) where the real
property is located.
Page 2 of 10
When to pay
This is paid after the taxes on the sale of the property have been paid and the Certificate Authorizing
Registration (CAR) and Tax Clearance (TCL) has been secured from the Bureau of Internal Revenue.
Take note that a CAR and TCL, once issued, should be presented to the Register of Deeds within two (2)
years from issuance, otherwise it shall be deemed to have no effect and you will need to request for the
issuance of a new CAR, following the requirements of Revenue Memorandum Order (RMO) No. 23-2010
dated March 15, 2010.
How to compute for the registration fee
To compute for the registration fee, you may refer to the registration fee table below, if the selling price
does not exceed P1,700.00.00
If the selling price exceeds P1,700,000.00, You need to add P90 for every P20,000.00 or fraction thereof;
In excess of P1,700,000.00, in addition to the fee of 8,796.00.
Registration Fee Table
Value of Consideration or Selling Price
More Than
Not Exceeding
Registration Fee
500
21
500
1,000
30
1,000.00
1,500.00
39
1,500.00
2,000.00
48
2,000.00
2,500.00
57
2,500.00
3,000.00
66
3,000.00
3,500.00
75
3,500.00
4,000.00
84
4,000.00
4,500.00
93
4,500.00
5,000.00
102
5,000.00
5,500.00
111
Page 3 of 10
5,500.00
6,000.00
120
6,000.00
8,000.00
144
8,000.00
10,000.00
168
10,000.00
12,000.00
192
12,000.00
14,000.00
216
14,000.00
16,000.00
240
16,000.00
18,000.00
264
18,000.00
20,000.00
288
20,000.00
22,000.00
312
22,000.00
24,000.00
336
24,000.00
26,000.00
360
26,000.00
28,000.00
384
28,000.00
30,000.00
408
30,000.00
35,000.00
450
35,000.00
40,000.00
492
40,000.00
45,000.00
534
45,000.00
50,000.00
576
50,000.00
55,000.00
618
55,000.00
60,000.00
660
60,000.00
65,000.00
702
65,000.00
70,000.00
744
70,000.00
75,000.00
786
75,000.00
80,000.00
828
Page 4 of 10
80,000.00
85,000.00
870
85,000.00
90,000.00
912
90,000.00
95,000.00
954
95,000.00
100,000.00
996
100,000.00
110,000.00
1,056.00
110,000.00
120,000.00
1,116.00
120,000.00
130,000.00
1,176.00
130,000.00
140,000.00
1,236.00
140,000.00
150,000.00
1,296.00
150,000.00
160,000.00
1,356.00
160,000.00
170,000.00
1,416.00
170,000.00
180,000.00
1,476.00
180,000.00
190,000.00
1,536.00
190,000.00
200,000.00
1,596.00
200,000.00
210,000.00
1,656.00
210,000.00
220,000.00
1,716.00
220,000.00
230,000.00
1,776.00
230,000.00
240,000.00
1,836.00
240,000.00
250,000.00
1,896.00
250,000.00
260,000.00
1,956.00
260,000.00
270,000.00
2,016.00
270,000.00
280,000.00
2,076.00
280,000.00
290,000.00
2,136.00
Page 5 of 10
290,000.00
300,000.00
2,196.00
300,000.00
310,000.00
2,256.00
310,000.00
320,000.00
2,316.00
320,000.00
330,000.00
2,376.00
330,000.00
340,000.00
2,436.00
340,000.00
350,000.00
2,496.00
350,000.00
360,000.00
2,556.00
360,000.00
370,000.00
2,616.00
370,000.00
380,000.00
2,676.00
380,000.00
390,000.00
2,736.00
390,000.00
400,000.00
2,796.00
400,000.00
410,000.00
2,856.00
410,000.00
420,000.00
2,916.00
420,000.00
430,000.00
2,976.00
430,000.00
440,000.00
3,036.00
440,000.00
450,000.00
3,096.00
450,000.00
460,000.00
3,156.00
460,000.00
470,000.00
3,216.00
470,000.00
480,000.00
3,276.00
480,000.00
490,000.00
3,336.00
490,000.00
500,000.00
3,396.00
500,000.00
520,000.00
3,486.00
520,000.00
540,000.00
3,576.00
Page 6 of 10
540,000.00
560,000.00
3,666.00
560,000.00
580,000.00
3,756.00
580,000.00
600,000.00
3,846.00
600,000.00
620,000.00
3,936.00
620,000.00
640,000.00
4,026.00
640,000.00
660,000.00
4,116.00
660,000.00
680,000.00
4,206.00
680,000.00
700,000.00
4,296.00
700,000.00
720,000.00
4,386.00
720,000.00
740,000.00
4,476.00
740,000.00
760,000.00
4,566.00
760,000.00
780,000.00
4,656.00
780,000.00
800,000.00
4,746.00
800,000.00
820,000.00
4,836.00
820,000.00
840,000.00
4,826.00
840,000.00
860,000.00
5,016.00
860,000.00
880,000.00
5,016.00
880,000.00
900,000.00
5,196.00
900,000.00
920,000.00
5,286.00
920,000.00
940,000.00
5,376.00
940,000.00
960,000.00
5,466.00
960,000.00
980,000.00
5,556.00
980,000.00
1,000,000.00
5,546.00
Page 7 of 10
1,000,000.00
1,020,000.00
5,736.00
1,020,000.00
1,040,000.00
5,826.00
1,040,000.00
1,060,000.00
5,916.00
1,060,000.00
1,080,000.00
6,006.00
1,080,000.00
1,100,000.00
6,096.00
1,100,000.00
1,120,000.00
6,186.00
1,120,000.00
1,140,000.00
6,276.00
1,140,000.00
1,160,000.00
6,366.00
1,160,000.00
1,180,000.00
6,456.00
1,180,000.00
1,200,000.00
6,546.00
1,200,000.00
1,220,000.00
6,636.00
1,220,000.00
1,240,000.00
6,726.00
1,240,000.00
1,260,000.00
6,816.00
1,260,000.00
1,280,000.00
6,906.00
1,280,000.00
1,300,000.00
6,996.00
1,300,000.00
1,320,000.00
7,086.00
1,320,000.00
1,340,000.00
7,176.00
1,340,000.00
1,360,000.00
7,266.00
1,360,000.00
1,380,000.00
7,356.00
1,380,000.00
1,400,000.00
7,446.00
1,400,000.00
1,420,000.00
7,536.00
1,420,000.00
1,440,000.00
7,626.00
1,440,000.00
1,460,000.00
7,716.00
Page 8 of 10
1,460,000.00
1,480,000.00
7,806.00
1,480,000.00
1,500,000.00
7,896.00
1,500,000.00
1,520,000.00
7,986.00
1,520,000.00
1,540,000.00
8,076.00
1,540,000.00
1,560,000.00
8,166.00
1,560,000.00
1,580,000.00
8,256.00
1,580,000.00
1,600,000.00
8,346.00
1,600,000.00
1,620,000.00
8,436.00
1,620,000.00
1,640,000.00
8,526.00
1,640,000.00
1,660,000.00
8,616.00
1,660,000.00
1,680,000.00
8,706.00
1,680,000.00
1,700,000.00
8,796.00
Source: LRA Fees

Sample computations
1. With selling price not exceeding P1,700,000.00. What is the registration fee if the selling price is
P1,000,000.00?
If the selling price is 1,000,000.00, the registration fee would be P5,546, based on the Registration Fee
table.
2. With selling price exceeding P1,700,000.00. What is the registration fee if the selling price is
P2,000,000.00?
Since the selling price is greater than 1,700,000.00, we need to add P90.00 for everyP20,000.00 or
fraction thereof; in excess of P1,700,000.00, in addition to the fee of 8,796.00
Registration Fee = ((P2,000,000.00 P1,700,000.00)/P20,000.00)xP90.00 + P8,796.00
=P10,146.00
Page 9 of 10
What to bring
Bring the following:
Owners duplicate copy of the Transfer Certificate of Title (TCT) or Condominium Certificate of Title
(CCT)
Deed Of Absolute Sale
Certificate Authorizing Registration or CAR
Tax clearance from the Office of the City/Municipal Treasurers office or assessors office
Transfer Tax Receipt and other supporting documents (In Quezon City for example, you also need to
bring a Certification that transfer tax has been paid, and it has to have a security seal)
If the property is a condominium unit, you also need to submit a Certificate Of Management.
If you are transacting on behalf of the owner, bring an authorization letter duly signed by the owner (if
you have a notarized Special Power of Attorney (SPA), much better), plus a photocopy of the owners
valid government-issued ID
Certified true copy of the Secretarys certificate if the seller is a corporation
Page 10 of 10

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What are registration fees?

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How To Compute For Registration Fees

Updated on January 16, 2014 by Cherry Castillo 20 Comments

4.2 Value of Consideration or Selling Price

Source: LRA Fees

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