Stamp Duty on Tenancy Renewal in Philippines
Yes — every tenancy renewal in Philippines needs to be stamped with BIR. The rate is 0.4% of total rent (1-year leases) or 0.4% of average annual rent (1–3 year leases). Same as a new tenancy.
File within 14 days of signing. Updated for 2026 BIR rates.
TL;DR
- ✓ Yes you need to stamp the renewal. Every renewal is a fresh stampable document.
- ✓ Rate: 0.4% of total rent for 1-year leases, or 0.4% of average annual rent for 1–3 year leases.
- ✓ Tenant typically pays by Philippines convention (the renewal can specify otherwise).
- ✓ 14-day filing window from signing. Late stamping incurs penalty of ₱500 (≤3 months late) or 4× duty (>3 months late).
- ✓ Same rate for residential and condo — only rent and lease length change the duty.
- ✓ File via BIR e-Stamping at BIR eStamping.
Worked Examples
| Lease term | Rent | Total rent | Stamp duty |
|---|---|---|---|
| 1 year | $2,000/mo | $24,000 | $96 |
| 1 year | $3,000/mo | $36,000 | $144 |
| 1 year | $5,000/mo | $60,000 | $240 |
| 2 years | $3,500/mo | $84,000 | $168 |
| 2 years | $4,500/mo | ₱5008,000 | $216 |
| 3 years | $3,000/mo | ₱5008,000 | $144 |
For leases over 3 years, BIR uses the highest annual rent across the term and applies a different rate band. See BIR — stamp duty for leases.
When and How to File
1. Sign the renewal first.
The 14-day clock starts from the date both parties sign. Best practice: sign + stamp on the same day to avoid losing track.
2. Log into BIR e-Stamping.
Go to BIR eStamping, log in, select Stamp Duty → File Stamp Duty.
3. Choose "Lease / Tenancy Agreement".
Enter property address, lease start/end dates, and rent. BIR auto-calculates the duty.
4. Pay via GCash or bank transfer.
Receive the stamp certificate immediately by email. Attach the certificate to your renewal agreement.
Generate your renewal agreement
Renew your existing Philippines tenancy in 2 minutes. Updated dates, new rent, BIR-stamp-duty-ready PDF.
Renting in Thailand? See Thailand stamp duty on rental agreements (0.1% of total rent, paid at signing).
Frequently Asked Questions
Do I need to pay documentary stamp tax on a lease renewal in Philippines?
Yes. A lease renewal is a new stampable document under the National Internal Revenue Code. DST is PHP 6.00 for the first PHP 2,000 of annual rent, plus PHP 2.00 for every PHP 1,000 or fractional part thereof in excess. It must be paid to the BIR within 5 days after the end of the month the document was signed.
How much is documentary stamp tax for a lease renewal?
For a 1-year renewal at PHP 25,000/month: annual rent = PHP 300,000. DST = PHP 6.00 (first PHP 2,000) + PHP 2.00 × 298 = PHP 602. For a 2-year renewal at PHP 40,000/month: total rent = PHP 960,000, average annual rent = PHP 480,000. DST = PHP 6.00 + PHP 2.00 × 478 = PHP 962.
Who pays the documentary stamp tax — landlord or tenant?
The NIRC does not specify who bears the cost. By convention in the Philippines, the tenant pays — most lease agreements specify this in the DST clause. However, parties can agree otherwise; some renewals split the cost or shift it to the landlord as a negotiation point.
When is the documentary stamp tax due on a renewal?
DST must be paid within 5 days after the end of the month the document was signed. File and pay via the BIR e-filing system (eBIRForms). Late payment incurs a penalty of 25% of the tax due, plus 12% interest per annum. If the document is not stamped, it may not be admissible as evidence in court.
Is the DST rate the same for residential and condo renewals?
Yes. The DST rate is the same for all types of lease agreements — residential, condo, commercial, or room rental. The only factors that change the tax are the annual rental amount and the lease term.
Do I need to stamp the renewal if I am extending an existing lease without changes?
Yes — even if rent and terms are unchanged, a renewal creates a new lease period and is a separate stampable document. The only exception is if the original agreement contained an explicit option to renew clause that was already stamped for the renewal term, which is uncommon.
How do I calculate DST on a lease renewal with a rent increase?
Use the new (increased) rent for the renewal term, not the old rent. Example: original rent was PHP 25,000/month, renewal at PHP 28,000/month for 1 year → annual rent = PHP 336,000. DST = PHP 6.00 + PHP 2.00 × 334 = PHP 674. DST is always based on the rent stated in the renewal agreement.
What happens if I forget to stamp a lease renewal?
An unstamped renewal is not admissible as evidence in a Philippine court — meaning if there is a dispute, you cannot rely on the agreement. You can stamp it late but will incur a 25% penalty plus 12% interest per annum. Best to stamp within the prescribed period to avoid penalties.