How we can help
Most estates we are asked to fix were left alone for years. Property still sits in a grandparent’s name, the heirs have multiplied, the estate tax has compounded, and nothing can be sold or mortgaged until it is untangled. It is almost always solvable — it is simply cheaper and faster the earlier it is started.
We act for families settling an estate, for heirs in disagreement, and for taxpayers facing a BIR assessment. Where there is a deadline running, we will tell you plainly at the first meeting.
Estate Settlement
Extrajudicial settlement where the heirs agree, and judicial settlement where they do not. We handle the deed, the publication, the bond, and the registration so the transfer actually completes.
Estate Tax Filing
Computation, the BIR return, and the eCAR that the Register of Deeds will require before it transfers anything. We deal with long-unsettled estates and the penalties that have accrued on them.
Wills and Probate
Drafting notarial and holographic wills, probate proceedings, and contested matters such as preterition, disinheritance, and the legitime of compulsory heirs.
Transfer of Inherited Property
Moving title from a deceased owner to the heirs, including property that has sat untransferred for decades and estates where an heir cannot be located or refuses to sign.
Donations and Lifetime Transfers
Donor's tax, donation inter vivos and mortis causa, and structuring lifetime transfers so they are not later set aside as inofficious or disguised.
Tax Assessments and Disputes
Responding to a Letter of Authority, protesting a Preliminary or Final Assessment Notice within the deadlines, and appeals to the Court of Tax Appeals.
Estate and tax commentaries
92 commentaries by Atty. Adrian N. Vivas on estate settlement, succession, and tax.
In your area
Where to file your case in Metro Manila — an estate is settled where the deceased resided at the time of death, not where the heirs live or where the property is.
Settling an estate, in order
When a person dies, their property does not pass to the heirs until the estate is settled. Where there is no will and the heirs agree, this is done by extrajudicial settlement — a notarized agreement, published once a week for three consecutive weeks — provided there are no debts. Otherwise the estate is settled in court. In both cases the estate tax return must be filed and the tax paid before the BIR issues the eCAR that lets the titles be transferred.
The estate tax is six percent
The estate tax is a flat six percent of the net estate — the gross estate less allowable deductions, which include a standard deduction of five million pesos and the family home up to ten million pesos. The return is due within one year of death, extendible for cause, and late filing adds surcharge and interest. The estate tax amnesty under RA 11956 has lapsed, so estates now settle under the regular rules.
Estimate the tax first
Our estate tax calculator applies the deductions and the six percent rate to your figures, and the donor's tax calculator covers lifetime transfers.
Frequently asked questions
How much is estate tax in the Philippines?
Six percent of the net estate, which is the total value of the deceased's property less the allowable deductions. The rate has been a flat six percent since the TRAIN law, regardless of the size of the estate.
When is the estate tax due?
The estate tax return must be filed and the tax paid within one year from the date of death. An extension may be granted for meritorious reasons, but interest continues to run, so it is best to file on time.
What is extrajudicial settlement?
It is the out-of-court way to divide an estate when the deceased left no will, the heirs are all of age or represented, and there are no outstanding debts. The heirs execute a notarized deed of settlement and publish it once a week for three consecutive weeks in a newspaper of general circulation.
Is there still an estate tax amnesty?
No. The amnesty under Republic Act 11956 covered estates of persons who died within a set period and its filing window has closed. Estates are now settled under the regular estate tax rules, including surcharge and interest on late payment.
What deductions reduce the estate tax?
The main ones are the standard deduction of five million pesos, the family home up to ten million pesos, and claims against the estate such as unpaid debts. For a married decedent, the surviving spouse's share of the conjugal or community property is excluded before the tax is computed.