For Visitors Outside the Philippines
You may call our Toll Free Hotline at 1-877-atAYALA (282 9252) US Customers only.
If you are located Outside the US, you may call us at YOUR COUNTRY CODE - 8000-atAYALA (282 9252)
Click here to view the chart of the appropriate code of your country.
For Philippine based customers you may call us at:
For Ayala Land Premier: (+632)848 5000 for Metro Manila, and 1-800-10-848 5000 for Outside Metro Manila
For Community Innovations: (+632)848 5100 for Metro Manila and 1-800-10-848 5100 for Outside Metro Manila
For Avida: (+632)848 5200 for Metro Manila and 1-800-10 848 5200 for Outside Metro Manila
Acceptance Form has been signed (unless the property is otherwise deemed accepted).
All required documents pertinent to the sale of the property (i.e. Contract to Sell, Deed of Sale, corporate papers, etc.) have been signed and submitted.
All amounts due under our Contract, including reimbursement for advance payment of service fees for the utility connections, have been paid.
For Visitors Outside the Philippines
You may call our Toll Free Hotline at 1-877-atAYALA (282 9252) US Customers only.
If you are located Outside the US, you may call us at YOUR COUNTRY CODE - 8000-atAYALA (282 9252)
Click here to view the chart of the appropriate code of your country. (link to the contact us where the chart if located)
For Philippine based customers you may call us at:
For Ayala Land Premier: (+632)848 5000 for Metro Manila, and 1-800-10-848 5000 for Outside Metro Manila
For Community Innovations: (+632)848 5100 for Metro Manila and 1-800-10-848 5100 for Outside Metro Manila
For Avida: (+632)848 5200 for Metro Manila and 1-800-10 848 5200 for Outside Metro Manila
Income Tax If the Seller is a corporation, or individual who is a Philippine resident, engaged in the real estate business, such Seller is subject to a 35% income tax payable to the BIR on income derived from the sale of property. As a general rule, the buyer is required to withhold 5% of the purchase price, zonal value or TD value of the property, whichever is higher, to be credited to the income tax of the Seller.
If the Seller is a corporation, or individual (whether or not a Philippine resident), not engaged in the real estate business and the property was not used in the ordinary course of the corporation's or individual's business, the property is a capital asset and the sale is subject to a 6% capital gains tax based on purchase price, zonal value or TD value of the property, whichever is higher.
Value-Added Tax
If the Seller is a corporation or individual engaged in the real estate business, the sale is subject to value-added tax at the rate of 12% of purchase price, zonal value or TD value of the property, whichever is higher.If the Seller is a corporation or individual not engaged in the real estate business and the property was not used in the ordinary course of the corporation's business, the sale is not subject to value-added tax.
Documentary Stamp Tax
Documentary stamp tax at the rate of 1.5% of the purchase price, zonal value, or TD value of the property, whichever is higher, is payable upon the execution of the DOS to the BIR.
Local Transfer Tax
Local transfer tax is imposed by the local government unit where the property is located generally at the rate of 50% of 1% of the purchase price, zonal value, or TD value of the property, whichever is higher.
Registration Fees
Registration fees are payable to the Registry of Deeds where the property is located at the rate of P8,796.00 for the first P1.7million, plus P90.00 for every P20,000.00 or fraction thereof in excess of P1.7 million.
Sale of Shares in a Corporation Owning Real Property
The sale of shares is typically subject to the following transaction costs:
Capital Gains Tax
The sale of shares, whether the Seller is an individual or corporation, is generally subject to a final tax at the rate of 5% for the first P100, 000 of net gain derived from the sale, and 10% on the net gain in excess thereof.
Documentary Stamp Tax
Documentary stamp tax on the transfer of shares are payable at the rate of 0.75 for every 200.00, or fraction thereof, based on the par value of the shares.
Other Modes of Unloading Property
Assets (whether shares or real property) may be disposed of through donation or inheritance.
The transfer of property through donation is subject to donor's tax at graduated rates which is imposed on the fair market value of the property. In the case of real property, the fair market value at the time of the donation shall be whichever is the higher of the zonal value and the TD value of the property. The donor's tax upon a donor who was a citizen or resident at the time of donation shall be credited with the amount of any donor's tax of any character and description imposed by the authority of a foreign country, subject to certain limitations.The transfer of property through inheritance is subject to estate tax based on the total value of the net estate. The net estate is the total gross estate of the deceased less allowable deductions. In the case of real property, the fair market value at the time of death shall be whichever is the higher of the zonal value and the TD value of the property. The estate tax imposed under Philippine tax laws shall be credited with the amounts of any estate tax which the nonresident may have paid to the authority of a foreign country, subject to certain limitations.


