The OFW’s Essential Guide to Title Transfer and Taxes When Buying Land or CCT Properties in the Philippines

Owning a property back home in the Philippines is a dream for many Overseas Filipino Workers (OFWs). Whether you're buying a family lot under a Transfer Certificate of Title (TCT), an Original Certificate of Title (OCT), or a condominium unit under a Condominium Certificate of Title (CCT), understanding the title transfer process and tax obligations is crucial for a hassle-free experience.

This guide breaks down the important steps and costs OFWs must prepare for to secure full legal ownership—even when managing the purchase from abroad.

Why Title Transfer Matters

Finalizing the property ownership by transferring the title in your name—whether land with a TCT or a condo with a CCT—is vital. It ensures your legal rights are protected, allowing you to sell, lease, or pass the property on to heirs without disputes.

For a comprehensive overview, see our detailed article on transferring a land title in the Philippines.

Ordering CTC Using the eSerbisyo Portal — How It Works

Here's a step-by-step guide for OFWs on how to order CTCs easily:

Step 1: Prepare the Required Documents

Common documents needed for transferring ownership include:

• Notarized Deed of Sale

• Original Owner’s Duplicate TCT or CCT

• Latest Tax Declaration

• Official receipts for taxes paid: Capital Gains Tax (CGT), Documentary Stamp Tax (DST), and Transfer Tax

• Tax Identification Numbers (TIN) of buyer and seller

• Special Power of Attorney (SPA), if you’re authorizing someone else to act on your behalf, which must be consularized if executed abroad.

Step 2: Settle the Necessary Taxes and Fees

When transferring property, expect to pay the following:

• Capital Gains Tax (CGT): 6% of the higher amount between the selling price or fair market value

• Documentary Stamp Tax (DST): 1.5% of the higher of the selling price or zonal value

• Local Transfer Tax: Usually 0.75% in Metro Manila or up to 0.50% in other provinces

• Registration Fee: Approximately 0.25% of the selling price or zonal value

• Miscellaneous Fees: Notarial, processing, and possible broker fees

Step 3: Obtain a Certificate Authorizing Registration (CAR) /electronic Certificate Authorizing Registration (eCAR)

The Bureau of Internal Revenue (BIR) issues the Certificate Authorizing Registration (CAR) or its electronic version (eCAR) after verifying payment of all applicable taxes. This certificate is required by the Registry of Deeds to process and issue your new title, whether an Original Certificate of Title (OCT), Transfer Certificate of Title (TCT), or Condominium Certificate of Title (CCT).

Step 4: Submit All Documents to the Registry of Deeds

With the CAR/eCAR and all payment receipts, submit the required documents to the Registry of Deeds. The RD will cancel the old title and issue a new one reflecting your ownership. This applies to Original Certificates of Title (OCT), Transfer Certificates of Title (TCT), and Condominium Certificates of Title (CCT).

Step 5: Update Your Tax Declaration

Once your new title is issued, update the Tax Declaration at your local Assessor’s Office to reflect your ownership. This is necessary for property tax assessments and future transactions.

Top Tips for a Smooth Title Transfer

Ensure that all property details, such as the location, TCT/CCT numbers, and buyer and seller information, match exactly. Keep original receipts and documents organized in one file for easy reference. If you are abroad, maintain regular communication with your authorized representative or attorney-in-fact. Lastly, seek assistance from trusted brokers or real estate lawyers who are experienced in handling OFW transactions.

References

1. Respicio & Co., "Deed of Sale Requirement to Transfer Land Title Philippines," May 2025. https://www.respicio.ph/commentaries/deed-of-sale-requirement-to-transfer-land-title-philippines

2. AllProperties, "Title Transfer Process in the Philippines," 2025. https://www.allproperties.com.ph/title-transfer-process-in-the-philippines/

3. TaxAcctgCenter, "Certificate Authorizing Registration in the Philippines," 2025. https://taxacctgcenter.ph/certificate-authorizing-registration-in-the-philippines/

4. Prime Investments PH, "Tax Implications and Exemptions for Overseas Filipino Workers," February 2024. https://primeinvestments-ph.com/2024/02/07/tax-implications-and-exemptions-for-overseas-filipino-workers-when-buying-or-selling-property-in-the-philippines/