INHERITED PROPERTY · PLANNING TOOL

Understand the estate.
Then estimate the tax.

The estate is the property, money and other assets left by the person who died. Estate tax isn’t simply 6% of a property’s selling price. Explore how ownership, allowable deductions and a surviving spouse’s own share change the calculation.

Start with your own figures

Amounts stay in this browser tab. No uploads, accounts or automatic saving.

SET THE SCENARIO

Which rules and ownership?

When did the person pass away? (Date of death)Citizenship and tax residence

For a foreign citizen, “Philippine tax resident” is a status under tax rules. An address or time spent here does not by itself confirm it; check with the BIR or a tax professional.

How was the property owned?

This tool does not decide who owns the property or who inherits. “Owned separately” means the person’s own included interest (exclusive property). “Marital property” means property legally shared with a spouse (conjugal/community property). Include assets outside the Philippines where the tax rules require them. Exclude other co-owners’ interests correctly.

I have included all property, money and other assets that must be counted for this estate—not just the property being sold.

ADD WHAT THE PERSON OWNED

Add property, money and other assets

For separately owned assets, enter the value of the person’s included ownership interest. For marital property, enter the full shared value before removing the spouse’s share. Do not enter half the value and then subtract the spouse’s share again.

Use values confirmed for estate tax as of the date the person died. Ask the BIR or a qualified tax professional if unsure. A selling price, the taxable assessed value on a tax declaration or today’s value is not automatically the correct amount.

Need to compare two valuation figures?

If the BIR confirms that the comparison in RR 12-2018 applies, enter the BIR and local assessor’s fair market values for the same property. Both must cover the same land, buildings and ownership interest. “Fair market value” here means the value required by the tax rules—not simply the asking price. This helper only selects the higher figure.

BIR fair market value (FMV) (₱)Local assessor’s fair market value (FMV) (₱)

New valuation rules under RA 12001 may affect which official value applies. Ask the BIR or a tax professional which value or schedule to use for this property and date. This tool does not look up official property values. Copy the confirmed amount into the relevant asset.

TAKE OFF ONLY ALLOWED AMOUNTS

Amounts you may be allowed to subtract

A deduction is an amount the tax rules allow you to subtract. Tax documents call the person who died the “decedent.” This tool automatically subtracts the ₱5 million standard deduction for the citizenship and tax-residence cases it supports.

I have confirmed that the selected family home meets the requirements for the family-home deduction.

Select only one family home in the asset list. It must meet the rules, including being the actual family residence when the person died, being counted in the estate and having the required supporting certification. The amount taken off cannot exceed ₱10 million or the value of the person’s included ownership interest, whichever is lower. It is not automatically ₱10 million.

Other allowed deductions (ordinary deductions), if confirmed

Enter only amounts supported by documents and allowed under the rules, such as qualifying debts, mortgages, taxes already owed when the person died or qualifying losses. Confirm which ownership group each amount belongs to. Enter assets with loans at the appropriate value before subtracting those loans.

Deductions for separately owned assets (₱)Deductions for marital property (₱)

I have confirmed that these amounts are allowed, supported by documents and assigned to the correct ownership group.

Do not enter the standard deduction, family-home deduction or spouse’s share again. Future broker fees, sale expenses and estate tax cannot automatically be taken off here. If debts or deductions exceed an ownership group’s assets, ask a tax professional to calculate the estate.

What this version doesn’t compute

This tool does not cover deaths before 2018, foreign citizens who were not Philippine tax residents, uncertain ownership or a chain of estates where several people have died. It also leaves out special deductions for recently inherited property (“vanishing deduction”), qualifying retirement benefits under RA 4917, credits for foreign estate tax, tax already paid, amnesty, penalties, interest and other transfer taxes or fees. These need separate review and can change the amount actually payable.

YOUR ESTIMATEINPUTS NEEDED

Estimated estate tax before extras or credits (base estate tax)

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Answer the questions and add the required assets to see the calculation.

An estimate for an estate whose tax has not yet been settled. It does not check previous filings or payments, or establish an unpaid balance. It is not an official BIR tax bill, a filed tax return or permission to register the transfer. Have a qualified accountant (CPA) or the BIR confirm the figures and deductions before filing.

THE PRACTICAL TAKEAWAY

A zero estimate is not the end of estate processing.

You may still need to file a return, submit documents, obtain the BIR certificate needed for transfer registration (eCAR), and resolve other BIR registration or unpaid-tax issues. This tool does not complete those steps.

Open the inherited-property readiness checklist ↗

Rules behind this tool

BIR RR 12-2018 — sections 2–6 and 8: tax rate, property values, allowed deductions and worked examples.
TRAIN Law, RA 10963 — estate-tax rules effective from 1 January 2018.
RA 12001 — sections 18 and 29: official property values and the move to new schedules.

Sources reviewed 19 October 2026 · About the calculator and its limits