Inter-Vivos Gift

The exemption on a Deed of Gift for property.

Who is eligible?

Any Nationality where real property is being transferred as a gift or for nominal value from those that are eligible, such as:

  • Parent to Child
  • Child to Parent
  • Grandparent to Grandchild
  • Spouse to spouse

Documents Required: 

  • Form 66
  • Transfer deed (duly executed)
  • Passport & NIB Card of Transferor & Transferee
  • Birth Certificate(s) (if applicable)
  • Marriage Certificate (if applicable)
  • Real Property Tax Forms (Declaration, Affirmation & Client Detail Forms)