Estate Tax Calculator Philippines 2026
Calculate the BIR estate tax owed by heirs of a deceased loved one. Uses the post-TRAIN Law flat 6% rate with all current deductions: ₱5M standard, up to ₱10M family home, debts, surviving spouse share, and RA 4917 retirement benefits.
Estate details
Estate tax due
Estate Tax Payable
₱0
6% of net taxable estate (TRAIN Law)
Tax Computation
The TRAIN Law estate tax (RA 10963)
Effective January 1, 2018, the Tax Reform for Acceleration and Inclusion Act (TRAIN Law) drastically simplified PH estate tax:
- Old rates (pre-2018): Graduated brackets from 5% to 20% based on net estate value
- New rate (TRAIN): Flat 6% on net taxable estate — same for ₱1M or ₱1B
- Increased standard deduction: From ₱1M to ₱5M (no proof needed)
- Higher family home limit: From ₱1M to ₱10M
What TRAIN removed: medical expenses, funeral expenses, and judicial expenses are no longer deductible. The ₱5M standard deduction is meant to cover these informally.
How to file (BIR Form 1801)
- Get a TIN for the estate — separate from the decedent’s personal TIN
- Gather documents: death certificate, will (if any), property titles, bank certifications, ID of heirs
- Get a CPA-prepared inventory of all estate properties at date of death (FMV)
- File BIR Form 1801 within 1 year from date of death (extendable to 2 years)
- Pay estate tax — can pay in installments over 2 years without penalty under RR 12-2018
- Get eCAR (Electronic Certificate Authorizing Registration) for each property — needed for transfer of titles
Late filing penalty: 25% surcharge + 12% annual interest on the tax due. Worth filing on time even if you need extension.
Estate Tax Amnesty (RA 11213 / 11569 / 11956)
If the decedent died on or before May 31, 2022, heirs can still avail of the Estate Tax Amnesty under RA 11956 (extended until June 14, 2025):
- Flat 6% on net taxable estate — same rate as regular
- NO surcharges, penalties, or interest on past-due estate taxes
- No need to settle pre-existing tax assessments
- Faster eCAR issuance for title transfers
Why use the amnesty? If a parent died in 2010 and you never settled the estate, regular filing would mean 12 years of 12%/yr interest + 25% surcharge. Amnesty wipes all of that — just pay 6% of the net estate.
Even if you missed the 2025 deadline, Congress has extended this multiple times. Check BIR or DOF for latest extensions.
Common estate planning mistakes
- Not having a will: Intestate succession by Family Code — courts decide. Spouse + legitimate children + parents have forced shares.
- Ignoring the family home rule: Up to ₱10M is deductible. Make sure it’s declared as family home in the title or tax docs.
- Not updating life insurance beneficiaries: If revocable beneficiary, proceeds are part of gross estate. Make them irrevocable to exclude.
- Forgetting joint bank accounts: Decedent’s share in joint accounts (or all of it if “and” account) goes into the estate.
- Late filing: 25% + 12%/yr interest accumulates fast. Always file even if you can’t pay yet.
- DIY without a lawyer: Estate involving multiple properties, conjugal vs exclusive, business interests — get a tax lawyer or CPA. The fee is far less than a wrong filing.