The estate tax amnesty was a temporary programme that let heirs settle old estate tax debts at a flat rate without the accumulated deficiency tax, surcharges, and interest that had built up on them. It began in 2019, was extended twice, and its final availment window has now closed. This page explains what it covered and why it is no longer an option — so that anyone searching for it can see clearly that estates unsettled today must be dealt with under the ordinary estate tax rules.
-
The amnesty was a flat six percent of the net estate at date of death
Under the Tax Amnesty Act, a qualifying estate could avail of the estate tax amnesty and pay an estate amnesty tax at six percent (6%) based on the decedent's total net estate at the time of death, in lieu of the accumulated deficiency tax, penalties, surcharges and interest. Where an estate tax return had been previously filed, the same six percent rate applied to the net undeclared estate. Rules on valuation, computation and related matters from the ordinary tax code applied suppletorily.
Republic Act No. 11213, the Tax Amnesty Act (2019), Section 5. Read the source →
-
Coverage was decedents who died on or before May 31, 2022
The coverage was extended by later legislation. As last amended, the amnesty covered the estates of decedents who died on or before May 31, 2022, with or without assessments duly issued, whose estate taxes remained unpaid or had accrued as of that date. Certain exclusions carried through from the original statute, so eligibility turned not only on the date of death but on whether the estate fell into any of the listed excepted categories.
Republic Act No. 11956, extending the Estate Tax Amnesty to June 14, 2025, Section 1. Read the source →
-
The last availment window ran from June 15, 2023 to June 14, 2025
The most recent extension gave qualifying heirs a period running from June 15, 2023 until June 14, 2025 to file the sworn Estate Tax Amnesty Return, either electronically or manually, with an authorized agent bank, a Revenue District Office through the Revenue Collection Officer, or an authorized tax software provider, and to pay the amnesty tax at the time of filing.
Republic Act No. 11956, extending the Estate Tax Amnesty to June 14, 2025, Section 2. Read the source →
-
That window has closed, so the ordinary rules apply now
The amnesty availment period ended on June 14, 2025. No further extension has been enacted. Estates that did not file the Estate Tax Amnesty Return within that window are no longer eligible for the flat amnesty rate and its immunity from surcharges and interest; the ordinary estate tax return and payment rules apply, with the accumulated deficiency tax, surcharge and interest continuing to run until the estate is settled.
Republic Act No. 11956, extending the Estate Tax Amnesty to June 14, 2025, Section 2. Read the source →
If a relative died before the amnesty cut-off and the estate was never settled, the flat amnesty rate is no longer available. The paperwork side is still what everything else depends on — you cannot transfer the house, close the bank account, or move the shares without clearing the estate at the tax authority — so start with a candid look at what the ordinary rules now cost. Book a consultation and bring what you have of the death certificate, the title documents and any prior tax filings.