Estate Tax Amnesty in the Philippines: Settle Before June 14, 2025

SHOULD THE PHILIPPINE ESTATE TAX AMNESTY BE EXTENDED?

​If you have a property title in the name of a deceased family member, now is the best time to settle your estate tax obligations. Fortunately, the Philippine government has granted taxpayers a chance to pay estate taxes without penalties and surcharges through the Estate Tax Amnesty Program. The bad news is that it’s only good until June 14, 2025—hence, many Filipinos are appealing for an extension to settle their taxes.

What Is Estate Tax Amnesty?

The Estate Tax Amnesty allows heirs to pay a reduced 6% flat rate on the deceased's total net estate value. More importantly, it waives penalties, interest, and surcharges that may have accumulated over the years. This program is part of the government's effort to help families legally transfer inherited properties and avoid costly legal issues.
This was made possible by Republic Act No. 11956, which extended the original amnesty under RA No. 11213 (Tax Amnesty Act of 2019). The program covers estates of decedents who died on or before December 31, 2022. If you haven’t settled your estate tax yet, take advantage of the amnesty now.

Why Settle It Now?

After June 14, 2025, the amnesty will end. Estate taxes will go back to the regular computation with added penalties, making it much harder and more expensive for heirs to transfer land, houses, or other assets into their names. This is particularly important for families who inherited agricultural land or alienable and disposable (A&D) properties. Without proof of payment, you won’t be able to update land titles or sell the property.

Do You Need an Extrajudicial Settlement?

If you are unsure whether you need an Extrajudicial Settlement (EJS) before paying estate tax, you don’t need it to process the tax payment. However, it is necessary for transferring property titles among heirs. To beat the June 14 deadline, you can file and pay the estate tax first, then complete the EJS later. Without the EJS, the Register of Deeds won’t allow the change of ownership.
To file for estate tax amnesty, prepare the following:

• Certified true copy of the Death Certificate.
  
  
• BIR Form 1801 (Estate Tax Return).
  
  
• List of assets such as land titles, bank accounts, vehicles, etc.
  
  
• Taxpayer Identification Numbers (TIN) of the decedent and heirs.
  
  
• Proof of property values, including Tax Declarations or Certificates of Title.
  

If available, you may submit the Extrajudicial Settlement or Affidavit of Self-Adjudication to make the new title transfer processing faster.

Final Thoughts

Many Filipino families miss out on property benefits because of the unsettled estate tax. Even worse, many heirs don’t know about this major tax obligation after their parents have passed away. If your family has an unsettled inheritance, now is the best time to do it with minimal cost and hassle. Head to the nearest BIR office or consult a tax lawyer to begin the process. Remember, June 14, 2025, is just around the corner.
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