Short answer. By default the seller, the vendor, pays. Article 1487 says the expenses for the execution and registration of the sale shall be borne by the vendor, unless there is a stipulation to the contrary. So the notarial and registration costs fall on the seller unless the buyer and seller agree in the contract to split or shift them.
What the law says
The expenses for the execution and registration of the sale shall be borne by the vendor, unless there is a stipulation to the contrary.
Civil Code, Article 1487 — Expenses of Execution and Registration. Read the full provision →
The seller carries these costs by default
Article 1487 gives the default rule for a sale: the expenses for the execution and registration of the sale shall be borne by the vendor. Execution refers to putting the sale into proper form, which for many sales means having the deed notarized, and registration refers to recording the sale with the proper registry so the transfer is entered in the public records. Both of these steps cost money, and the law assigns that cost to the seller. The reason is that the seller has the duty to deliver clear, documented ownership to the buyer, and formalizing and recording the sale is part of putting the buyer in that position.
But the parties can agree otherwise
This is a default, not a command. The article ends with unless there is a stipulation to the contrary, so the buyer and seller are free to shift or share these costs in their contract. In practice, parties often negotiate this. A deed of sale may state that the buyer will pay the registration expenses, or that the two will split notarial and registration fees, and such an agreement overrides the default. So before assuming the seller pays, read the contract. If it says nothing about who bears execution and registration expenses, Article 1487 supplies the answer and puts them on the seller.
What these costs do and do not include
It helps to be precise about scope. This article speaks to the expenses of executing and registering the sale itself, the notarial and registration charges tied to formalizing and recording it. It does not, by itself, allocate every tax or fee that a property transfer can attract. Various transfer-related taxes are assigned by their own tax laws, which may name the buyer or the seller regardless of this article. So the seller's default responsibility here is for the execution and registration expenses, and you should not read it as making the seller answer for every conceivable charge in a property deal.
Practical takeaways for buyers and sellers
For a buyer, the default is friendly: unless you agreed otherwise, you can expect the seller to shoulder notarization and registration of the sale. For a seller, it is a reminder to budget for these costs, or to negotiate a different split in writing if you want the buyer to help. Either way, the safest course is to spell out in the deed exactly who pays what, so there is no argument later. Because the outcome turns on what your contract says, and on how other laws assign taxes, this is general information rather than advice on your specific transaction.
Cases citing this provision
These Supreme Court decisions cite the provision above. We list them so you can read them yourself; the summaries of what each decided are not ours to give.
- Marites Domato-Togonon vs. The Commission on Audit, The Regional Director for Legal and Adjudication, G.R. No. 224516, July 6, 2021 — read the decision on LawPhil →
- Vive Eagle Land, Inc., et al. vs. Court of Appeals, et al, G.R. No. 150308, November 26, 2004 — read the decision on LawPhil →