Estate Tax Amnesty Eligibility in 2025: Everything Philippine Heirs, Executors, and Practitioners Need to Know
Key point in 2025: The **very last day to avail of the current Estate Tax Amnesty is **14 June 2025. Estates of decedents who died on or before 31 May 2022 may still come under the program, but once the deadline lapses the ordinary estate-tax regime (with surcharges, interest, and penalties) revives in full.
1. Legislative and Regulatory Backbone
| Instrument | Salient Features | Current Status (June 2025) |
|---|---|---|
| Republic Act (RA) 11213 – Tax Amnesty Act (14 Feb 2019) | Created an estate-tax amnesty at a flat 6 % of the net estate, waived all penalties and interest; initial coverage: deaths ≤ 31 Dec 2017; filing window: 15 June 2019 – 14 June 2021 | Still operative, but dates amended |
| RA 11569 (28 Jun 2021) | First extension: filing window moved to 14 June 2023 (no change in date of death cut-off) | Superseded by RA 11956 |
| RA 11956 (5 Aug 2023) | Current law: 1️⃣ pushes the date-of-death cut-off to 31 May 2022; 2️⃣ extends filing/payment until 14 June 2025; 3️⃣ adds administrative flexibilities (nation-wide filing, e-payments, relaxed documentary rules) | Governs 2025 availments |
| BIR Revenue Regulations (RR) 6-2019, 15-2020, 17-2021, 10-2023 | Implement the above statutes; prescribe BIR Forms 2118-EA (Estate Tax Amnesty Return) & 0621-EA (Acceptance Payment Form), documentary checklist, valuation rules, and installment guidelines | All remain in force |
2. Coverage and Eligibility
Decedent’s date of death On or before 31 May 2022 (per RA 11956). A single day later disqualifies the estate.
Type of estate tax liability Any unpaid estate tax is covered—whether unfiled, under preliminary/final assessment, protested, delinquent, or docketed in court—except the exclusions listed below.
Who may apply Executor, judicial/extrajudicial administrator, or any heir may file for amnesty. If there is no appointed executor, the heirs may designate a “principal signatory” in a sworn declaration.
Excluded estates (still very narrow)
- Properties adjudged as ill-gotten wealth under PCGG/Forfeiture laws
- Estates with final and executory tax fraud decisions before a court of competent jurisdiction
- Properties involved in anti-money-laundering or tax-evasion convictions with finality
- Where a pending claim involves third-party ownership whose resolution is indispensable to valuation (practical, not statutory)
3. Amnesty Tax Rate and Computation
| Item | Rule |
|---|---|
| Base | Net estate as valued at the decedent’s date of death (FMV or zonal value, whichever is higher, per property) |
| Rate | 6 % of that net estate |
| Minimum | If the estate’s net value cannot be determined, pay a fixed ₱5,000 per estate (not per heir) |
| Installment | Payable in equal or unequal installments within two (2) years from the amnesty filing date without interest |
| Deductions still allowed | Standard deduction ₱5 M, ₱10 M family-home deduction, and any prior decedent’s share already subjected to estate tax |
Illustration (simple):
- FMV of real property on death: ₱12 M
- Personal property: ₱1 M
- Less Standard deduction: ₱5 M
- Net estate: ₱8 M → Amnesty Tax = ₱8 M × 6 % = ₱480,000
4. Documentary Requirements (condensed 2025 list)
BIR Form 2118-EA (Estate Tax Amnesty Return) – three signed originals
BIR Form 0621-EA (Acceptance Payment Form) – for each payment, e- or manual
Death certificate (PSA copy)
TINs of estate and all heirs (the estate itself must secure a TIN if none exists)
“Sworn Declaration of Estate” indicating assets, liabilities, heirs and share allocation
Proof of ownership & valuation per asset:
- Latest tax declaration or CARP CLOA, OR
- Certificate Authorizing Registration (CAR) if already BIR-cleared property
If with court proceedings:
- Letters testamentary / Letters of administration, or
- Extrajudicial Settlement (EJS) / deed of partition, duly notarised
Proof of payment (bank-validated 0621-EA or ePay confirmation)
2023-2025 relaxations: • No need for a certified appraisal report where no zonal value exists; FMV from tax declaration suffices. • Filing may be done at any RDO convenient to the filer (nation-wide venue rule). • Electronic signatures and e-notarisation accepted if compliant with e-Commerce Act.
5. Step-by-Step Availment (practical guide)
- Inventory & valuation – Prepare a schedule of assets/liabilities as of death.
- Secure TINs – One for the estate, one per heir, via any BIR branch.
- Compute the 6 % tax – Apply deductions, then multiply net estate by 6 %.
- Fill out Forms 2118-EA & 0621-EA – Declare assets line-by-line; tick installment box if electing staggered payment.
- Pay at an AAB or e-channel – 0621-EA is machine-validated or auto-generated.
- File the complete packet – Submit to the chosen RDO’s Estate Amnesty Unit on or before 14 June 2025.
- Obtain Certificate Authorizing Registration (e-CAR) – Issued within 15 working days after validation; present it to the Registry of Deeds/LTFRB/LRA/Banco Central etc. to update titles/ownership.
- (If installment) – File subsequent 0621-EA documents on or before installment due dates; obtain final e-CAR after full payment.
6. Legal Effects of Successful Availment
| Effect | Statutory Basis | Practical Outcome |
|---|---|---|
| Immunity from civil, criminal and administrative liabilities related to the covered estate tax | RA 11213 §6(C) | No penalties, surcharges, or compromise assessments may be pursued |
| Lifting of administrative liens & notices of levy | Ditto | Real property can now be transferred, mortgaged, or sold |
| Admission of declared values as conclusive for estate-tax purposes | BIR RR 6-2019 §6 | BIR cannot reassess the same estate later |
| Issuance of e-CAR | BIR RR 10-2023 | Registries of Deeds and other agencies must process title transfer |
7. Common Pitfalls & How to Avoid Them (2025 practice notes)
| Pitfall | How to Address |
|---|---|
| Late filing after 14 June 2025 | There is no third extension on record; file even with incomplete docs before the deadline, then perfect the submission upon BIR notice. |
| Missing heir with unknown whereabouts | Secure an affidavit of self-adjudication with publication, or file a summary settlement petition to allow filing without that heir’s signature. |
| Unknown or disputed property values | Use latest tax declaration or BIR zonal value; if neither exists, attach a simple sworn estimation and pay the minimum ₱5,000 to avoid delay. |
| Onerous estate-tax liens on ancestral land | Present the e-CAR plus proof of amnesty payment to the Registry of Deeds; annotate the release in the title transfer process. |
| Existing court litigation over partition | Avail of amnesty pro-forma by filing the return and paying the 6 % based on contested shares; indicate “subject to final adjudication.” |
8. Interplay with the Regular Estate-Tax Regime after TRAIN
Since 1 January 2018 the TRAIN Law (RA 10963) imposed a flat 6 % estate tax on net estates of all future decedents. That rate is identical to the amnesty rate, but the amnesty waives penalties and interest that can easily treble the tax for older estates. If the estate’s decedent died after 31 May 2022, heirs must pay under the ordinary TRAIN rules, with surcharges (25 % to 50 %) and annual interest (12 % p.a.) if late.
9. What Happens After 14 June 2025?
Absent new legislation, the amnesty sunsets and the following revive in full for pre-2022 deaths:
- Accrued surcharges and interest automatically attach again.
- BIR enforcement via distraint, levy, or civil/criminal action may resume.
- Transfers of title will require payment under ordinary rules to secure an e-CAR.
Congress may yet legislate another extension, but practitioners should rely on the statute in force today and treat 14 June 2025 as final.
10. Conclusion
For estates of Filipinos (or of foreigners with Philippine-situs property) whose owners died on or before 31 May 2022, the 2025 Estate Tax Amnesty offers a last, decisive window to resolve decades-old unpaid estate taxes at a predictable 6 % rate, penalty-free, interest-free, and with nationwide procedural shortcuts. Heirs, executors, and counsel should act swiftly: assemble asset schedules, compute the tax, and file the amnesty return well before 14 June 2025. After that date, both financial and administrative costs escalate sharply under the regular estate-tax regime.
This article is for general informational and academic purposes and is not a substitute for tailored legal advice. Consult Philippine tax counsel or your local BIR Revenue District Office for case-specific guidance.