What deductions lower the estate tax?

Under Section 86 of the Tax Code as amended by the TRAIN law, the main deductions for a citizen or resident are: a 5 million peso standard deduction allowed without proof; the family home up to 10 million pesos; claims against the estate, unpaid mortgages, and casualty losses; and the net share of the surviving spouse in conjugal or community property. The TRAIN law removed the old deductions for funeral, judicial, and medical expenses.

When must estate tax be filed and paid?

The estate tax return (BIR Form 1801) must generally be filed and the tax paid within one year from the date of death. The BIR may grant an extension to file of up to 30 days, and an extension to pay of up to five years if the estate is settled in court, or two years if settled extrajudicially. Payment by installment within two years may also be allowed.

Philippine Estate Tax Calculator (2026)

Enter the estate’s details

Every field is optional and nothing is saved or sent — the estimate updates as you type. Enter values in Philippine pesos.

1 · The decedent

Was the decedent a citizen or resident of the Philippines?

Citizen or resident Non-resident alien

Was the decedent married, with property owned together?

No / single / separate property Yes, conjugal or community property

2 · The estate (gross value)

Total value of all property left behind All real property (at the higher of the BIR zonal value or the assessor’s fair market value), plus cash, vehicles, shares, and other assets, valued as of the date of death.

Conjugal or community property (owned together) Property acquired during the marriage — typically the family home, the house-and-lot, joint savings, and assets bought while married.

Exclusive property of the decedent Property the decedent owned alone — owned before the marriage, or inherited or received by gift during the marriage. Leave blank if none.

3 · Deductions

Family home — fair market value The value of the decedent’s family home. It is deductible up to ₱10 million. Enter its full value here even though it is already part of the property above — this field only computes the deduction.

Home is conjugal / community Home is the decedent’s alone

If the family home is conjugal, only the decedent’s one-half interest counts toward the ₱10 million cap.

Debts, unpaid mortgages & claims against the estate Notarized loans, the unpaid balance of mortgages, unpaid taxes, and casualty losses. Funeral, medical, and judicial expenses are no longer deductible under the TRAIN law. Leave blank if none.

4 · Date of death (optional — for the deadline & late penalties)

When did the decedent pass away? The return is due one year from this date. If the deadline has passed, the estimate will add the surcharge and interest.

How the estate tax is computed

When a person dies in the Philippines, the transfer of the estate to the heirs is subject to estate tax. Under Republic Act No. 10963 (the TRAIN law, in force since January 1, 2018), the rate is a flat 6% of the net estate — a single rate that replaced the old schedule that reached 20%. The estate as a whole is taxed, not each heir’s individual share.

The net estate is what remains after the deductions in Section 86 of the Tax Code. This calculator applies them in the order the BIR does on Form 1801:

the gross estate — all the property of the decedent at death;
less ordinary deductions — claims against the estate, unpaid mortgages, and casualty losses;
less the surviving spouse’s share — one-half of the net conjugal or community property, which belongs to the spouse and is never taxed;
less the special deductions — the ₱5,000,000 standard deduction (no proof required) and the family home up to ₱10,000,000;
the remainder is the net taxable estate, and 6% of it is the tax.

Because the standard deduction alone shelters ₱5 million, and the family home up to another ₱10 million, many ordinary estates end up owing little or no estate tax — though a return may still have to be filed. A frequent and costly mistake is to still claim funeral, medical, or judicial expenses: the TRAIN law removed all three.

The one-year deadline still matters even when the tax is zero. The estate tax return (BIR Form 1801) is generally due within one year of death. Late filing draws a 25% surcharge on the basic tax and 12% interest per year until it is paid, and the estate tax amnesty lapsed on June 14, 2025 — so there is no longer a discounted route for long-overdue estates. Until the tax is settled and the BIR issues the electronic Certificate Authorizing Registration (eCAR), no title can be transferred to the heirs.

Estate Tax

Frequently asked questions

How much is estate tax in the Philippines?

Estate tax is a flat 6% of the net estate under the TRAIN law, for deaths on or after January 1, 2018. The net estate is the gross estate less the allowable deductions — chiefly the ₱5 million standard deduction and the family home of up to ₱10 million. For a married decedent, the surviving spouse’s one-half share of the conjugal or community property is also removed before tax and is never taxed.

What can we deduct from the estate?

For a citizen or resident, Section 86 of the Tax Code allows a ₱5,000,000 standard deduction with no need for proof; the family home up to ₱10,000,000; claims against the estate, unpaid mortgages, and casualty losses; property previously taxed (the vanishing deduction); transfers for public use; amounts received by heirs under RA 4917; and the net share of the surviving spouse. The TRAIN law removed the former deductions for funeral, judicial, and medical expenses.

When must the estate tax be filed and paid?

The estate tax return, BIR Form 1801, must generally be filed and the tax paid within one year from the date of death. In meritorious cases the BIR may grant up to 30 days’ extension to file, and an extension to pay of up to five years (estate settled in court) or two years (settled extrajudicially). Payment by installment within two years may also be allowed.

What are the penalties for filing late?

Late filing or payment carries a surcharge of 25% of the basic tax (50% if the return is false or fraudulent) under Section 248, plus interest of 12% per year under Section 249 as amended by the TRAIN law, running from the deadline until payment. A compromise penalty from a BIR schedule may also apply. If the net taxable estate works out to zero, there is no basic tax and so no surcharge.

Can we transfer the land title without settling the estate tax?

No. The BIR must first issue the electronic Certificate Authorizing Registration (eCAR), which is released only after the estate tax is settled. Until then the property stays in the decedent’s name and cannot be sold, mortgaged, or cleanly partitioned among the heirs.

Is the estate tax amnesty still available?

No. The amnesty under RA 11213, as extended by RA 11956, covered deaths on or before May 31, 2022, and its final deadline of June 14, 2025 has passed. Estates must now be settled under the regular 6% estate tax, with surcharge and interest on any late payment.

This calculator and these answers are general legal information, not legal advice, and every estate is different. For a computation you can rely on and help settling the estate with the BIR, speak with an attorney of the firm.

Enter the estate’s details

How the estate tax is computed

Frequently asked questions

Estate Tax in the Philippines: How Heirs Compute and Settle It with the BIR

Extrajudicial Settlement of Estate in the Philippines: A Step-by-Step Guide

Compulsory Heirs and Legitime in the Philippines: Who Inherits and How Much

Transferring the Title of Inherited Property in the Philippines

Settling an estate? We can guide you through it.