Real property gifts
Gift residential lots, agricultural land, condominium units, or commercial property to a Philippine-based child, sibling, or relative — with title transfer through the Registry of Deeds after BIR clearance.
Property transfer to family
Gift real property, shares, or other assets to a family member in the Philippines — the Deed of Donation must be notarized and apostilled abroad if the donor is in the U.S., then filed with BIR for donor’s tax clearance and the Registry of Deeds for title transfer.
A Deed of Donation is a notarized instrument transferring property from a donor to a donee as a gift — most often real property, condominium units, agricultural land, or shares to a child or close relative in the Philippines. The U.S.-based donor signs in front of a California notary (acknowledgment), and the California Secretary of State issues the apostille so BIR and the Registry of Deeds accept it.
What this page covers
A Deed of Donation is used in the Philippines to formally gift property — most often parents giving land or a condo to a child, siblings sharing inherited property, or U.S.-based Filipinos passing real estate to family back home. The deed must be notarized and, if the donor signs abroad, apostilled before it can be filed with the Bureau of Internal Revenue for donor’s tax clearance and with the Registry of Deeds for title transfer. We confirm the wording matches the version prepared by your Philippine lawyer, notarize in a single mobile visit, and apostille through California.
Common reasons people need this
Gift residential lots, agricultural land, condominium units, or commercial property to a Philippine-based child, sibling, or relative — with title transfer through the Registry of Deeds after BIR clearance.
The BIR requires a notarized and apostilled Deed of Donation to assess and clear donor’s tax — a prerequisite for any title transfer or formal recognition of the gift.
Common for parents transferring assets to adult children during their lifetime, U.S.-based Filipinos passing property to siblings or nieces and nephews, or formalizing long-standing informal family arrangements.
Used for transferring corporate shares, vehicles, agricultural improvements, or other non-cash assets to a family member or qualified donee in the Philippines.
How it works
Your Philippine attorney or notary prepares the Deed of Donation listing donor, donee, property description (lot, TCT/CCT number, area, location), and any conditions. Send us a copy before you sign anything.
The donor meets us in Los Angeles, Orange, or Ventura County, presents valid government photo ID, and signs the deed in front of the notary, who applies the correct California acknowledgment.
We submit the notarized deed to the California Secretary of State for apostille, then ship it via tracked international courier to your Philippine lawyer or family for BIR donor’s-tax filing and Registry of Deeds title transfer.
What will and won't be accepted
Realistic timelines
Before you contact us
Deed of Donation Apostille FAQ
Yes — Philippine law requires the donee to formally accept the donation for it to be legally complete. The acceptance can be in the same deed (if the donee signs in the Philippines) or in a separate Acceptance of Donation. If the donee is also in the U.S., they can sign at the same California notarization visit.
Donor’s tax is a Philippine BIR tax on gifts, payable by the donor (not the donee) within 30 days of the donation date. The rate is currently a flat 6% on the value of the gift exceeding the annual exemption. Your Philippine lawyer or accountant files the donor’s tax return after the deed is apostilled.
Yes — and they usually must. For donations of conjugal or absolute community property, both spouses’ consent is required under Philippine law. We can notarize both spouses’ signatures in the same mobile visit — each presents their own valid photo ID.
Yes. A donation is a gratuitous transfer (no consideration paid), a sale is a transfer for value, and inheritance is a transfer upon death. Each has different BIR tax treatment and different documentation. Confirm with your PH lawyer which instrument fits your situation before drafting.
Yes — a single Deed of Donation can transfer multiple properties to the same donee, as long as each property is described with its TCT/CCT number, lot number, area, and technical description. BIR computes donor’s tax on the combined value of all donated properties.
No. The apostille only certifies the California notary’s signature and seal — it does not translate or change the document. Deeds of Donation for the Philippines are accepted in English, so translation is rarely needed.
Other Philippine documents