Inheriting In The Philippines – Frequently Asked Questions

How to Inherit in the Philippines: FAQ and Overview

Can you give an overview of the inheritance laws in the Philippines?

The Philippines  follows the concept of legitimes or forced succession, reserving by law a fraction of the estate to certain compulsory heirs, thus limiting the ability of the testator to give away his properties in a will to anyone of his liking and deprive his heirs of their rightful share of his estate.

Generally, the compulsory heirs entitled to their share of the estate are the legitimate children, the spouse, the illegitimate children, and the parents of the deceased. Legitimate children get one half of the estate divided equally between them while the surviving spouse and/or illegitimate children get one half the share of a legitimate child. There are other complicated rules depending on which category or the number of surviving heirs.

Yes. While generally, the Philippine Constitution does not allow for foreign ownership of land, it provides an exception in the case of hereditary succession. Thus, the American child  can inherit land from a Filipino parent. However,  this exception cannot be availed of if done through a will.

It is 6% of the value of the estate minus the deductions allowed by law. 

It is a tax on the privillege of transmitting property upon death of the owner. It is not a tax on property. 

  • GSIS proceeds/ benefits
  • Accruals from SSS
  • Proceeds of life insurance where the beneficiary is irrevocably appointed
  • Proceeds of life insurance under a group insurance taken by employer (not taken out upon his life)
  • War damage payments
  • Transfer by way of bona fide sales
  • Transfer of property to the National Government or to any of its political subdivisions
  • Separate property of the surviving spouse
  • Merger of usufruct in the owner of the naked title
  • Properties held in trust by the decedent
  • Acquisition and/or transfer expressly declared as not taxable

No. The last estate tax amnesty lapsed effective June 14, 2025.

There is one being considered in Congress which would extend the estate tax amnesty until December 31, 2026. However, this is not yet a law. 

First, you have to determine if there is already a death certificate since this is the best evidence of the death of the person you are probably going to inherit from. Second, you have to determine if there is a will or not. If there is a will, it is important to secure the original of the will itself . If there is no will, you have to do an inventory of the estate and gather all the documents which would prove ownership or title to the properties of the decedent. 

If there is a will, the law required that to be proved or probated in court.  These are the steps that you must take after determining the existence of a will:

  1. Hire the services of an attorney who has experience in settlement of estates. 
  2. File the Petition for the Probate of a Will.
  3. Notify all known heirs and creditors.
  4. Participate in the jurisdictional hearing which is for the purpose of verifying if the heirs and creditors were properly notified and the publication requirements under tha law were duly complied with. 
  5. Conduct an inventory of the estate.
  6. Court appointment of an executor or adminstrator of the estate. 
  7. Participate in the hearings to determine who are the heirs of the decedent. 
  8. Comply with the distribution of the estate ordered by the court. 
  1. Ask a lawyer to assist the heirs in drafting an Extrajudicial Settlement or Partition of the Estate.

  2. Publication of the Deed for Extrajudicial Settlement or Partition of Estate.

  3. Payment of the Estate and Property Taxes. 

  4. Annotation of the Statute of Non-Claims on the real properties covered by the estate which gives creditors 2 years to file a claim, is made on the titles of the real properties before any disposition of the assets can be made

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