📄 Updated Documentary Stamp Tax (DST) List (Philippines)
Instrument /
Transaction
DST Rate
Original Issue of
Shares of Stock
₱2.00 for every ₱200 (or
(Par Value ÷ 200) × No DST if exempt under RA
fraction thereof) of par value ₱2.00
8799 (for certain IPOs)
Sale or Transfer of
Shares (Unlisted)
₱1.50 for every ₱200 (or
(Par Value ÷ 200) ×
fraction thereof) of par value ₱1.50
Formula
Notes
Includes checks, drafts, and
similar negotiable
instruments
Bank Checks / Drafts /
Fixed ₱1.50 per instrument
Certificates of Deposit
₱1.50
Debt Instruments
(Loans, Promissory
Notes, etc.)
₱1.50 for every ₱200 (or
fraction thereof) of issue
price
(Principal ÷ 200) × If less than 1 year, multiply
₱1.50
by (days ÷ 365)
Lease Agreements
₱3.00 for first ₱2,000, then
₱1.00 for every ₱1,000 or
fraction thereof
((Amount − 2,000)
For each year or part of a
÷ 1,000 × ₱1.00) +
year of the term
₱3.00
Deed of Sale of Real
Property
₱15.00 for every ₱1,000 (or
fraction thereof) of
consideration or FMV
(Higher of FMV or Always use the higher
Price ÷ 1,000) ×
between zonal/fair market
₱15.00
value and selling price
Life Insurance Policies Graduated DST:

₱0–₱100,000: Exempt

₱100,001–₱300,000: ₱10

₱300,001–₱500,000: ₱25

₱500,001–₱750,000: ₱50

₱750,001–₱1,000,000: ₱75

Over ₱1,000,000: ₱100 | Based on policy coverage amount | DST is imposed once at issuance |
| Pre-Need Plans (e.g., educational, memorial) | ₱0.20 for every ₱200 of the premium or
contribution | (Premium ÷ 200) × ₱0.20 | Applies per payment |
| Annuities and Pre-Need Contracts | ₱0.50 for every ₱500 or fraction thereof of premium or
contribution | (Premium ÷ 500) × ₱0.50 | |
| Certificates (e.g., stock, ownership) | ₱15.00 per certificate | ₱15.00 per document | |
| Warehouse Receipts | ₱15.00 (if value > ₱200) | ₱15.00 | |
| Mortgages, Pledges, and Deeds of Trust | ₱40.00 for first ₱5,000 + ₱20.00 for each additional
₱5,000 (or fraction) | Use bracket computation | |
| Bills of Exchange / Letters of Credit | ₱0.30 for every ₱200 | (Amount ÷ 200) × ₱0.30 | |
| Pawnshop Tickets | ₱0.30 per ₱200 of amount loaned | (Loaned Amount ÷ 200) × ₱0.30 | |
📌 Reminders Based on Dayag & Sir K:

Always round up fractions in the tax base (e.g., ₱201 is considered ₱2 × DST rate).

Use the higher value (fair market value or consideration) for real property.

DST is generally paid on or before the 5th day of the next month following the taxable
transaction.