Documentary Stamp Tax (DST): What It Is and When BIR Form 2000 Applies
Documentary Stamp Tax (DST) is an excise tax under Title VII of the National Internal Revenue Code (NIRC), roughly Sections 173 to 201, imposed on the execution of specific documents and instruments — loan agreements, lease contracts, original issuances of shares of stock, and deeds of sale of real property, among others — rather than on the income or gain the transaction produces. Most DST-taxable transactions are filed on BIR Form 2000; one-time transactions in real property or unlisted shares use the related BIR Form 2000-OT.
This guide covers which transactions carry DST, which of the two forms applies, the filing deadline, and a worked computation on a loan agreement. For the capital gains side of a real property sale, see BIR Form 1706: How to File Capital Gains Tax on Sale of Real Property; for registering the business that will be entering into these documents, see How to Register a New Business with the BIR.
Track Your DST and BIR Filing Deadlines FREE →Which transactions are subject to DST? #
DST attaches to the document itself, so any of the following instruments generally triggers the tax the moment it is made, signed, issued, accepted, or transferred, regardless of whether money has changed hands yet. Common DST-taxable transactions include:
- Loan agreements and debt instruments — promissory notes, loan agreements, and similar debt papers (NIRC Section 179)
- Lease agreements — computed under NIRC Section 194 for each year of the term (see the dedicated DST on lease agreements guide)
- Original issuance of shares of stock by a domestic corporation (NIRC Section 174)
- Sale, barter, or exchange of shares of stock not traded through the local stock exchange (NIRC Section 176)
- Deeds of sale and conveyances of real property (NIRC Section 196), filed alongside capital gains tax or creditable withholding tax where applicable
- Insurance policies (NIRC Sections 183-186, depending on the type of policy)
BIR Form 2000 vs BIR Form 2000-OT #
BIR Form 2000 is the Documentary Stamp Tax Declaration/Return used for recurring, monthly DST-taxable transactions, while BIR Form 2000-OT is reserved for one-time transactions — principally real property and unlisted-share transfers not made in the ordinary course of business. Filing the wrong form for a given transaction can cause processing delays at the Revenue District Office (RDO), particularly for real property transactions that also require an eCAR (electronic Certificate Authorizing Registration) for title transfer.
| BIR Form 2000 | BIR Form 2000-OT | |
|---|---|---|
| Use for | Regular/recurring DST transactions (e.g., loan agreements, leases) in the ordinary course of business | One-time transactions: sale/transfer of real property classified as a capital asset; sale/transfer of shares of stock not traded on the local stock exchange |
| Typical filer | Businesses with recurring DST-taxable documents | Individuals or entities disposing of real property or shares outside the ordinary course |
| Filed with | RDO where the taxpayer is registered | RDO having jurisdiction over the property, or where the seller/transferor is registered, per current BIR guidance |
When is DST due? #
DST on BIR Form 2000 must be filed and the tax paid within five (5) days after the close of the month in which the taxable document was made, signed, issued, accepted, or transferred, under Section 200 of the NIRC and Revenue Regulations No. 6-2001. The BIR reaffirmed this five-day rule in Revenue Memorandum Circular No. 67-2024, clarifying that Republic Act No. 11976 (the Ease of Paying Taxes Act) did not change the DST filing deadline despite quarterly-filing language elsewhere in that law. For BIR Form 2000-OT on real property or unlisted shares, DST is generally paid before the document is presented for notarization or registration with the Registry of Deeds, ahead of the standard monthly cutoff.
| Document executed in | BIR Form 2000 deadline |
|---|---|
| March 2026 | On or before April 5, 2026 |
| June 2026 | On or before July 5, 2026 |
| December 2026 | On or before January 5, 2027 |
Worked example: DST on a business loan agreement #
A trading company borrows ₱3,000,000 from a bank under a one-year loan agreement executed and signed on June 12, 2026. DST applies to the original issuance of this debt instrument under NIRC Section 179, as amended by the TRAIN Law (Republic Act No. 10963), at ₱1.50 for every ₱200 of the issue price — equivalent to 0.75%.
| Item | Amount |
|---|---|
| Loan (issue price of the debt instrument) | ₱3,000,000 |
| DST rate | ₱1.50 per ₱200 (0.75%) |
| DST computation | ₱3,000,000 × 0.75% |
| DST due | ₱22,500 |
| Form used | BIR Form 2000 (recurring DST transaction) |
| Filing deadline | On or before July 5, 2026 (5 days after June 30, 2026 close of month) |
Because the loan has a one-year term, no proration applies. Had the same ₱3,000,000 been borrowed for a 180-day term instead, the DST would be prorated based on the ratio of the loan’s term to 365 days.
Frequently asked questions #
What is Documentary Stamp Tax (DST)? #
Documentary Stamp Tax (DST) is an excise tax imposed under Title VII (Sections 173 to 201) of the National Internal Revenue Code (NIRC) on the execution of specific documents, instruments, and papers evidencing certain transactions — such as loan agreements, leases, share issuances, and deeds of sale of real property — rather than on the underlying income.
What is the difference between BIR Form 2000 and BIR Form 2000-OT? #
BIR Form 2000 is the Documentary Stamp Tax Declaration/Return used for recurring or regular DST-taxable transactions, such as loan agreements and lease contracts entered into by businesses in the ordinary course. BIR Form 2000-OT is used specifically for one-time transactions not in the ordinary course of business, principally the sale or transfer of real property classified as a capital asset and the sale or transfer of shares of stock not traded on the local stock exchange.
When is DST due on BIR Form 2000? #
Under Section 200 of the NIRC and Revenue Regulations No. 6-2001, DST must be filed and paid within five (5) days after the close of the month in which the taxable document was made, signed, issued, accepted, or transferred. The BIR reaffirmed this five-day rule in Revenue Memorandum Circular No. 67-2024 despite quarterly-filing language elsewhere in Republic Act No. 11976, the Ease of Paying Taxes Act.
What is the DST rate on a loan agreement? #
Under Section 179 of the NIRC, as amended by the TRAIN Law (Republic Act No. 10963), DST on the original issuance of a debt instrument, including most loan agreements, is ₱1.50 for every ₱200 of the issue price — equivalent to 0.75%. For instruments with a term of less than one year, the tax is prorated based on the number of days in the term relative to 365 days.
What is the DST rate on real property sold as a capital asset? #
Under Section 196 of the NIRC, as amended, DST on a deed of sale or conveyance of real property is ₱15.00 for every ₱1,000 (1.5%) of the gross selling price or fair market value, whichever is higher.
Who is liable to pay DST — the buyer or the seller? #
The NIRC makes either party to a taxable document liable for DST, and in practice the parties may agree by contract on who bears the cost. For real property sales, DST is commonly shouldered by the buyer, though this is a matter of contractual arrangement rather than a strict statutory assignment to one party.
Summary #
Documentary Stamp Tax attaches to the document, not the income: loan agreements, leases, share issuances, and property deeds each carry a DST rate set under NIRC Sections 173-201. Use BIR Form 2000 for recurring DST transactions filed within 5 days after month-end under Section 200 and RMC No. 67-2024, and BIR Form 2000-OT for one-time real property or unlisted-share transfers. Pair DST compliance on a property sale with BIR Form 1706 capital gains tax filing, and confirm your registration details are current using BIR Form 1905 if a transaction changes your registered address or tax types.