The estate tax amnesty under Republic Act No. 11213, as extended by Republic Act No. 11956, let heirs settle the estates of persons who died on or before May 31, 2022 by paying 6% of the net estate without penalties, surcharges, or interest. The availment period ran until June 14, 2025 and has now closed. With no amnesty currently in force, heirs of unsettled estates must pay the regular estate tax, generally 6% of the net estate under the TRAIN Law, plus the surcharges and interest that apply to late filing, though installment options and settlement remain available.
For several years, the estate tax amnesty was the single best opportunity for Filipino families to finally settle the estate of a parent or grandparent who had died years earlier, often with the property still stuck in the deceased’s name because the accumulated penalties made regular settlement unaffordable. That window has now closed, and it is important to be clear-eyed about what that means.
What the Amnesty Offered
The estate tax amnesty was introduced by the Tax Amnesty Act (Republic Act No. 11213) in 2019 and later extended. It allowed the heirs of a covered estate to pay a flat six percent (6%) of the net estate — and, crucially, without the penalties, surcharges, and interest that normally pile up on an estate tax that was never paid. For estates decades in arrears, this was transformative: it turned an impossible tax bill, swollen by years of 25% surcharges and monthly interest, into a manageable one, and it cleared the way to finally transfer titles to the heirs.
Who and What It Covered
The amnesty applied to the estates of decedents who died on or before May 31, 2022, whether or not the estate had already been assessed. It offered a minimum amnesty tax where the computation yielded a very small amount, and it required the usual settlement steps — an estate tax amnesty return, proof of the estate’s assets and deductions, and the extrajudicial settlement or court order distributing the estate.
The Deadline That Has Now Passed
The availment period was extended more than once, most recently by Republic Act No. 11956, which set the final deadline to June 14, 2025. As of this writing, that deadline has lapsed, and there is no estate tax amnesty currently in force. Families who kept meaning to avail of it, but did not file in time, no longer have that option. Whether Congress will enact a further extension or a new amnesty in the future is a matter of legislation, not something heirs can rely on today.
What Heirs Must Do Now
With the amnesty closed, an unsettled estate is once again governed by the regular estate tax rules under the National Internal Revenue Code, as amended by the TRAIN Law:
- The estate tax is 6% of the net estate — the same headline rate as the amnesty, but now with the ordinary consequences of late payment;
- The estate is entitled to the standard deductions, including a standard deduction and a family home deduction up to the statutory cap, which reduce the taxable base;
- The return should have been filed within one year from death, so estates long overdue face a 25% surcharge (or 50% in cases of fraud) plus interest and compromise penalties on the tax; and
- Installment payment of the estate tax may be allowed within the period the law permits, which can ease the cash burden.
The tax must be settled before the Registry of Deeds will transfer titles, so an estate cannot be distributed cleanly until it is paid.
The Practical Takeaway
If your family has an old, unsettled estate, the cheapest route — the amnesty — is gone, and the cost only grows with time, because interest continues to accrue. The sensible response is to settle now rather than wait: have the estate valued, compute the tax with the available deductions, explore installment payment, and complete the extrajudicial settlement or judicial proceeding so the titles can finally be transferred to the heirs. Delay in the hope of a future amnesty is a gamble that costs more every month.
Frequently Asked Questions
Is the estate tax amnesty still available in 2026? No. The amnesty under RA 11213, as extended by RA 11956, ended on June 14, 2025, and there is no estate tax amnesty currently in force. Heirs of unsettled estates now pay the regular estate tax.
What did the estate tax amnesty offer? It let heirs settle the estates of persons who died on or before May 31, 2022 by paying 6% of the net estate without the penalties, surcharges, and interest that normally accrue on an unpaid estate tax.
What happens now that the amnesty has closed? Unsettled estates are governed by the regular estate tax, generally 6% of the net estate under the TRAIN Law, plus a 25% surcharge and interest for late filing. Installment payment may be allowed, and settlement is still required before titles can be transferred.
Should I wait for another amnesty? Waiting is risky. There is no amnesty in force, a future one is uncertain, and interest keeps accruing on the unpaid tax. Settling now, with the available deductions and installment options, usually costs less than waiting.
This commentary is for general informational purposes only and does not constitute legal advice. For guidance specific to your situation, please consult a licensed attorney.
If your family has an old estate that was never settled, the sooner it is handled the less it costs, and our firm can compute the tax and complete the transfer. You may reach us via Viber or WhatsApp, call us at 0995 433 5550, or send an email to vivasnobles@gmail.com. We look forward to hearing from you.