Not legal, tax or financial advice. Estate settlement depends on facts we cannot see: consult a lawyer, a CPA or your BIR Revenue District Office. Status as of 25 October 2026. The Senate has not voted. Nothing here is a prediction; we show both branches. No estate tax amnesty is in force today.

1. Decedent

Date of death sets the law: before 1998, 1998 to 2017, or 2018 onward. Choose residency, property regime and city.

2. Assets

Add each property and account. Property value is the higher of zonal value times area or the assessor's value, plus improvements.

3. Deductions

Notarised debts, mortgage, public use transfers and a second death within five years. The standard deduction, family home and spouse's share are automatic.

4. Result

Regular estate tax today, with 25% surcharge and interest, against an amnesty if one is enacted. Local costs per title, cash gap and installments.

5. Next steps

Document checklist, print, share link, and a calendar file when the death was less than a year ago.

This calculator needs JavaScript. How it works, in plain text. (1) The date of death picks the law: deaths from 1 January 2018 pay a flat 6% of the net estate (TRAIN, RA 10963) with a P5,000,000 standard deduction; deaths from 1998 to 2017 pay a graduated 0% to 20% (RA 8424) with a P1,000,000 standard deduction; we do not compute deaths before 1998. (2) Property is valued at the higher of BIR zonal value times area or the assessor's fair market value, plus improvements. (3) Net estate = gross estate minus the standard deduction, the family home (up to P10,000,000 under TRAIN), notarised debts, the vanishing deduction and public use transfers, minus the surviving spouse's half of conjugal or community property. (4) Regular today: the return is due 12 months after death for deaths from 2018 (6 months for 1998 to 2017). After that a 25% surcharge applies, plus interest of 20% a year to 31 December 2017 and 12% a year from 1 January 2018. (5) Amnesty if enacted: no estate tax amnesty is in force. The 2019 law charged 6% of the net estate with a P5,000 minimum and no penalties, and expired on 14 June 2025. Bills in Congress (HB 6614 and Senate bills) would revive one; the Senate has not voted. Local transfer tax is up to 0.75% in cities and 0.5% in provinces; registration, notarial and publication costs add more.

Not legal, tax or financial advice. Estate settlement depends on facts we cannot see: consult a lawyer, a CPA or your BIR Revenue District Office. Contact: manilaopenhouse@gmail.com