Inheritance, Wills & Estate Settlement

Settling an estate, drafting a will, and working out who inherits — with the full deed text on the page, the estate tax explained, and a free generator.

Start your document

Free · PDF & Word · No payment · Philippine legal format

Step 1 — What do you need?

When someone dies in the Philippines, nothing moves until the estate is settled. The title stays in the deceased's name, the bank account stays closed, the vehicle cannot be transferred — and the estate tax quietly accrues surcharge and interest from the first anniversary of the death. Families routinely leave this for a decade, and the cost of that delay is far higher than the tax ever was.

This hub covers the documents that actually move an estate: the deed of extrajudicial settlement, the affidavit of self-adjudication for a sole heir, and the notarial will — each with the complete text on the page — plus who inherits under Philippine law and what the estate tax really costs after the ₱5,000,000 standard deduction. Draft yours below, free.

From death certificate to titles in the heirs' names

Step 1
Gather documents
PSA records, titles, bank certifications, TINs
Step 2
Execute the deed
All heirs sign every page before a notary
Step 3
Publish 3 weeks
Once a week, newspaper of general circulation
Step 4
Estate tax
BIR Form 1801 within 1 year; then the eCAR
Step 5
Transfer
Register of Deeds, assessor, bank, LTO

Documents & templates

Full sample text, then generate your own.

Extrajudicial Settlement of EstateDeed of extrajudicial settlement of estate sample for the Philippines, with the full deed text on the page, the Rule 74 requirements, publication, estate tax and the two-year creditor window. Free generator.Read →Affidavit of Self-AdjudicationAffidavit of self-adjudication sample for the Philippines — the document a sole heir uses to claim an estate under Rule 74. Full text on the page, publication requirement, and a free generator.Read →Last Will and TestamentNotarial last will and testament sample for the Philippines with the full text on the page, the strict formal requirements under articles 804 to 806, the legitime you cannot give away, and probate. Free generator.Read →

The law

What the rule actually says, in plain English.

Philippine Inheritance LawPhilippine inheritance law explained: compulsory heirs, the legitime, what happens when there is no will, the rights of illegitimate children and the surviving spouse, and representation.Read →Estate TaxEstate tax in the Philippines after the TRAIN Law: the flat 6% rate, the ₱5,000,000 standard deduction and family home deduction, BIR Form 1801, the one-year deadline, penalties, and the expired amnesty.Read →

How to

The steps, the offices, the fees.

How to Settle an EstateA practical checklist for settling a Philippine estate: gathering documents, choosing extrajudicial or judicial settlement, publication, the estate tax and eCAR, and transferring titles, bank accounts and vehicles.Read →

Frequently asked questions

+Can we settle an estate without going to court?

Yes — extrajudicial settlement under Rule 74, if the deceased left no will and no debts, all heirs are of legal age or duly represented, and everyone agrees on the division.

+How much is estate tax in the Philippines?

6% of the net estate. After the ₱5,000,000 standard deduction and the family home deduction of up to ₱10,000,000, many ordinary estates owe little or nothing — but the return must still be filed to get the eCAR.

+When is the estate tax due?

Within one year of the death, on BIR Form 1801. Extensions to file and to pay, and cash instalments over two years, are available in meritorious cases.

+Is the estate tax amnesty still available?

No. It covered deaths on or before 31 May 2022 and expired on 14 June 2025. Unsettled estates now face the ordinary 6% tax, with the late-filing surcharge and interest computed on the tax actually due — so an estate left with a nil net estate after the ₱5,000,000 standard deduction has no percentage penalty to pay, though the return is still required and a compromise penalty for filing late may still be assessed.

+Do we really have to publish in a newspaper?

Yes. Rule 74 requires publication once a week for three consecutive weeks in a newspaper of general circulation, and the BIR and the Register of Deeds both ask for the affidavit of publication.

+What happens if an heir is left out?

The settlement does not bind them. Under section 4 of Rule 74 they can proceed against the distributees for two years, and the properties remain liable — which is why the registry annotates that liability on the new titles.

+Does an illegitimate child inherit?

Yes. An illegitimate child is a compulsory heir of their parent, entitled to one-half of the share of a legitimate child.

+Does a will avoid court?

No — the opposite. A will must be probated in court before anything can be distributed, while an intestate estate with agreeing heirs can be settled extrajudicially in a few months.

+What if the death was ten years ago and we did nothing?

You can still settle. Surcharge and interest have run since the one-year deadline, and the amnesty expired in June 2025 — but they are computed on the tax legally due, and the estate is taxed under the law in force at the date of death, so get an actual computation from the BIR before assuming it is unaffordable. Waiting longer only makes it worse: every year adds interest on whatever is genuinely due, and every heir who dies in the meantime adds another set of signatures you will need.

🕊️Inheritance, Wills & Estate Settlement