he rates of CWT are as follows:

1. Seller or transferor is habitually engaged in real estate business as per proof of registration with HLURB or HUDCC:
   • Selling price is P500,000 or less = 1.5%
   • Selling price is more than P500,000 but not more than P2 Million = 3%
   • Selling price is more than P2 Million = 5%
2. seller or transferor is not habitually engaged in real estate business = 6%