Core insights
Practical guides to buying, selling and leasing property in the Philippines, written by licensed real estate professionals.
Guide
Priced Net to Seller? Who Pays Capital Gains Tax, DST, and Transfer Tax (and Who's Liable)
Net to seller is common, but it doesn't change who the BIR holds liable. Here's who pays CGT, DST, and transfer tax, and when.
Atty. Jill Gerodias Borja · Nov 9, 2026 · 9 min read