Estate Tax Calculator Philippines 2026

Free online estate tax calculator based on the TRAIN Law (RA 10963). Compute your 6% estate tax instantly with automatic deductions for the ₱5M standard deduction and family home exemption up to ₱10M.

Calculate Your Estate Tax Now →
6%
Flat Tax Rate
₱5M
Standard Deduction
₱10M
Family Home Limit
1 Year
Filing Deadline

How to Compute Estate Tax in the Philippines

Under the TRAIN Law, estate tax is computed using a flat 6% rate on the net taxable estate:

  1. Determine Gross Estate — Total fair market value of all assets (real property, bank accounts, investments, personal property). For real property, use the higher of BIR zonal value or assessed value per tax declaration.
  2. Subtract Allowable Deductions — Standard deduction (₱5M), family home (up to ₱10M), medical expenses (up to ₱500K), funeral expenses (up to ₱200K), claims against estate, unpaid mortgages.
  3. Compute Tax — Estate Tax = 6% × Net Estate (Gross Estate minus Deductions).
  4. File BIR Form 1801 — Within 1 year from date of death. Late filing incurs 25% surcharge + 12% annual interest.

Estate Tax Deductions Under TRAIN Law

DeductionAmountRequirements
Standard Deduction₱5,000,000Automatic, no documentation needed
Family HomeUp to ₱10,000,000Must be the decedent’s family home
Medical ExpensesUp to ₱500,000Incurred within 1 year before death
Funeral ExpensesUp to ₱200,000With receipts
Claims Against EstateActual amountMust be duly substantiated
Unpaid MortgagesActual amountWith supporting documents

Late Filing Penalties

PenaltyRate
Surcharge (voluntary late filing)25% of tax due
Surcharge (BIR-discovered)50% of tax due
Interest12% per year on unpaid tax

Related Tools

Frequently Asked Questions About Estate Tax in the Philippines

What is the estate tax rate in the Philippines?
The estate tax rate is a flat 6% of the net estate value, as per the TRAIN Law (RA 10963) enacted in 2018.
What is the standard deduction for estate tax?
The standard deduction is ₱5,000,000. This is automatically subtracted from the gross estate. No documentation needed.
What is the family home deduction limit?
The family home deduction is capped at ₱10,000,000. Only the actual value or ₱10M (whichever is lower) can be deducted.
When is estate tax due in the Philippines?
Estate tax (BIR Form 1801) must be filed and paid within 1 year from the date of death. Late filing incurs 25% surcharge + 12% annual interest.
How is estate tax computed?
Estate Tax = 6% × (Gross Estate − Standard Deduction − Family Home − Other Deductions). Use the higher of BIR zonal value or FMV for real property.
What happens if I fail to pay estate tax?
Late filing: 25% surcharge + 12% annual interest. If discovered by BIR: 50% surcharge. Properties cannot be transferred until estate tax is settled.
Is estate tax amnesty still available?
The Estate Tax Amnesty under RA 11956 covers deaths on or before December 31, 2022. Check with BIR for current deadline extensions.
Calculate Your Estate Tax — Free →