Mountain Province — Land Values & Property Transfer Guide 2026
Mountain Province is a province in Cordillera Administrative Region (CAR), Philippines with 10 municipalities and cities. The Bureau of Internal Revenue (BIR) assigns zonal values to properties across Mountain Province for computing taxes on real estate transactions. Below is a complete guide to property transfer costs, tax computation, and the title transfer process in Mountain Province.
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Property Transfer Costs in Mountain Province
When buying or selling property in Mountain Province, budget for these taxes and fees:
Tax / Fee
Rate
Paid By
Capital Gains Tax (CGT)
6% of selling price or zonal value, whichever is higher
Seller
Documentary Stamp Tax (DST)
1.5% of selling price or zonal value, whichever is higher
Seller
Transfer Tax
0.5%–0.75% of selling price or zonal value
Buyer
Registration Fee
Based on property value (LRA schedule of fees)
Buyer
Notarial Fee
1%–2% of selling price (negotiable)
Shared
Estate Tax (inherited)
6% of net taxable estate after ₱5M standard deduction
Heirs
Sample Tax Computation — Mountain Province
Example: Selling a 200 sqm residential lot at ₱1,500/sqm in Mountain Province.
Item
Computation
Amount
Property Value
200 sqm × ₱1,500/sqm
₱300,000
Capital Gains Tax
6% × ₱300,000
₱18,000
Documentary Stamp Tax
1.5% × ₱300,000
₱4,500
Transfer Tax
0.5% × ₱300,000
₱1,500
Registration Fee (approx.)
LRA schedule
~₱5,000
Estimated Total
~₱29,000
Note: The taxable base is the selling price, BIR zonal value, or assessed value — whichever is highest. Check your exact zonal value for an accurate computation.
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How to Transfer Property Title in Mountain Province
Follow these 6 steps to transfer a land title in Mountain Province:
Secure required documents. Gather the Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT), latest Tax Declaration, real property tax clearance, and valid IDs of buyer and seller.
Execute and notarize the Deed of Absolute Sale. Have a lawyer or notary public prepare and notarize the deed. This is the legal document that transfers ownership of the property.
File at the BIR and pay CGT and DST. Submit the notarized deed and supporting documents to the BIR Revenue District Office (RDO) covering Mountain Province. Pay the Capital Gains Tax (6%) and Documentary Stamp Tax (1.5%).
Obtain the Certificate Authorizing Registration (CAR). After payment, the BIR issues a CAR (formerly eCAR). Processing typically takes 5–10 working days.
Pay Transfer Tax and register at the Registry of Deeds. Pay the transfer tax at the Provincial or City Treasurer’s Office, then submit all documents to the Registry of Deeds for issuance of a new title under the buyer’s name.
Update the Tax Declaration. Bring the new title to the Municipal or City Assessor’s Office in Mountain Province to update the Tax Declaration under the new owner’s name.
Frequently Asked Questions — Mountain Province
What is the BIR zonal value in Mountain Province?
BIR zonal values in Mountain Province vary by city, barangay, street, and property classification (residential, commercial, agricultural, industrial). Zonal values are the minimum property values set by the BIR for computing capital gains tax and other transfer taxes. Check your specific zonal value here.
How much tax do I pay when selling property in Mountain Province?
The seller pays Capital Gains Tax (6%) and Documentary Stamp Tax (1.5%). The buyer pays Transfer Tax (0.5%–0.75%) and registration fees. Total transfer costs typically range from 8%–10% of the property value.
Where do I pay property transfer taxes in Mountain Province?
CGT and DST are paid at the BIR Revenue District Office (RDO) with jurisdiction over Mountain Province. Transfer tax is paid at the Provincial or City Treasurer’s Office. Registration is at the Registry of Deeds.
How do I transfer inherited property in Mountain Province?
File an Estate Tax Return at the BIR within one year of the date of death. The estate tax rate is 6% of the net taxable estate after the standard ₱5 million deduction. After paying estate tax and obtaining the CAR, follow the standard title transfer process.