How to Transfer a Land Title When the Seller Is Deceased
Comprehensive Philippine-law guide (updated to August 2025)
Caveat: This explainer is for general educational purposes. Always consult a Philippine lawyer or licensed land titling professional for advice on your specific facts.
1 | Why a special process is needed
When a registered owner dies, the land becomes part of the estate—a juridical entity separate from the heirs. The Register of Deeds (RD) cannot cancel the deceased’s title until the estate is settled and taxes are paid. There are two broad situations:
| Scenario | Typical documents you will end up registering |
|---|---|
| A. No prior sale – heirs now want to sell | 1️⃣ Deed of Extrajudicial Settlement with Sale or Court-approved Deed of Sale 2️⃣ BIR Certificate Authorizing Registration (CAR) 3️⃣ LGU Transfer-Tax receipt |
| B. Sale was signed before death but title never transferred | 1️⃣ Extrajudicial Settlement (no sale) or probate order naming heirs 2️⃣ Deed of Confirmation of Sale (heirs affirm the decedent’s act) 3️⃣ BIR CAR, etc. |
2 | Legal backbone
| Law / Rule | Key points |
|---|---|
| Civil Code (Arts. 774 ff.) | Succession opens at death; ownership passes to heirs but property must first go through estate settlement. |
| Rules of Court, Rule 74 | Allows extrajudicial settlement if: (1) no will, (2) all heirs are of age or represented, (3) estate has no outstanding debts. |
| Presidential Decree 1529 (Property Registration Decree) | Governs cancellation of titles and issuance of new Transfer Certificates of Title (TCTs). |
| National Internal Revenue Code (NIRC), Secs. 84–97 | Imposes 6 % estate tax on net estate; payable within one (1) year from death (extensions possible). |
| BIR Revenue Regulations 12-2018 & 17-2021 | Outline the one-stop Electronic Certificate Authorizing Registration (eCAR) process. |
| RA 11569 & RA 12094 (Estate Tax Amnesty extensions) | Estate-tax amnesty covers deaths on or before May 31 2022; availment period now runs until June 14 2025. |
3 | Step-by-step workflow
Gather basic docs
- Certified true copy of the TCT/OCT
- Certified true copy of the decedent’s Death Certificate
- Latest Tax Declaration & Real Property Tax (RPT) clearance
- IDs/TINs of heirs; TIN of the Estate (apply at BIR)
Settle the estate a. Extrajudicial Settlement (EJS)
- Draft a Deed of EJS (or Deed of EJS with Absolute Sale if the buyer is ready).
- All heirs sign before a notary; surviving spouse signs too if property was conjugal.
- Publish the EJS in a newspaper of general circulation once a week for 3 weeks.
b. Judicial Settlement / Probate
- Mandatory if there is a will, a minor heir without guardian, or unresolved debts/disputes.
- Court issues an order authorizing distribution or confirming sale.
Compute and pay estate tax
- File BIR Form 1801 (Estate Tax Return) at the Revenue District Office where decedent resided.
- Standard rate: 6 % of the net estate (gross estate minus allowable deductions).
- If qualified and cheaper, avail of the Estate-Tax Amnesty (flat 6 % of net undeclared estate or minimum ₱5 000).
- Pay surcharges/interest if past the 1-year statutory period and amnesty not used.
Secure BIR eCAR
- Submit: paid estate tax slip, Deed of EJS (and Deed of Sale, if any), tax clearance, IDs.
- BIR issues the eCAR (purple for estate transfer, blue for sale) + DST (BIR Form 1706) if there is a sale.
Pay LGU Transfer Tax
- Usually 0.5 % (cities/Level-3 municipalities) or 0.75 % (Metro Manila) of the higher between zonal value and selling price.
- Obtain Transfer-Tax Receipt / Clearance from the provincial/city treasurer.
Register with the RD
- Present originals + two photocopy sets of: eCAR, EJS/Sale doc, owner’s duplicate TCT, RPT clearance, transfer-tax receipt, IDs.
- Pay Registration Fee (LRA table ~ ₱ 8 000 on a ₱5 M property, scaled).
- RD cancels the old title and issues a new TCT either (a) in the heirs’ names or (b) directly in the buyer’s name if the deed combined settlement and sale.
Update tax declaration & BIR records
- File a notarized Sworn Declaration of Ownership with the Assessor to secure a new Tax Declaration.
- If buyer is a corporation, annotate the new title with SEC docs.
4 | Document checklist (quick reference)
| Phase | Mandatory papers |
|---|---|
| Estate settlement | ◻ Death Certificate (PSA) ◻ TIN of Estate ◻ Deed of EJS / court order ◻ Affidavit of self-adjudication (if only one heir) ◻ Proof of publication & publisher’s affidavit |
| BIR processing | ◻ BIR Form 1801 + sworn declaration of assets & liabilities ◻ Waivers of rights (if any) ◻ eCAR application form ◻ BIR Form 1706 + DST payment (if sale) |
| RD registration | ◻ Original owner’s duplicate title ◻ BIR eCAR(s) ◻ Deed(s) with notarization pages ◻ Transfer-Tax receipt ◻ RPT clearance for the current year ◻ Valid IDs / SPA |
5 | Taxes & typical fees at a glance
| Item | Rate | Notes (2025) |
|---|---|---|
| Estate Tax | 6 % of net estate | Due within 1 year of death; interest = 20 % p.a. if late. |
| Estate-Tax Amnesty | 6 % of net undeclared estate (min ₱5 000) | Must file on or before June 14 2025; covers deaths ≤ May 31 2022. |
| Documentary Stamp Tax (DST) | 1.5 % of higher of zonal value or selling price | Paid via BIR Form 1706; not due if no sale yet. |
| LGU Transfer Tax | 0.5 % – 0.75 % | Pay at city/municipal treasurer within 60 days of notarization. |
| Registration Fee | Graduated (≈ 0.25 % + ₱ 50) | Pay to RD on lodging. |
| Publication cost | ₱ 3 000 – ₱ 10 000 | Varies by newspaper circulation. |
6 | Special situations & tips
| Case | How to handle |
|---|---|
| Minor or incapacitated heir | Court must appoint a guardian; deed signed by guardian with court approval. |
| Missing/unknown heir | Publish notice and deposit heir’s presumptive share in court or escrow. |
| Property under mortgage | Secure mortgagee’s consent; annotate release before title transfer. |
| Unpaid real property tax | Settle delinquency first; LGU will not issue RPT clearance otherwise. |
| Seller died after signing but before notarization | Notarization is impossible; heirs must execute a Deed of Confirmation/Continuation of Sale (ratified). |
| Buyer funds the estate tax | Allowed; state this in the deed. Estate tax is technically obligation of the estate. |
Practical pointers
- Get a certified e-title (RD MALR) right after issuance—will speed up future transactions.
- Match names exactly across documents (middle initials, married names) to avoid BIR / RD rejects.
- Check zonal values online to budget taxes accurately; prices were last updated by BIR in 2024 for many cities.
- Bundle settlement and sale in one deed to save on future registration fees and eliminate the need to produce an heirs’ TCT that you will immediately cancel.
7 | Frequently-asked questions
Can only one heir sign if others are abroad? Yes—via Special Power of Attorney (SPA) consularized or apostilled.
What if an heir refuses to participate? File an intestate or testate settlement in court. RD will only honor orders binding on all heirs.
How long does the whole process take? • Simple EJS + CAR: 6–12 weeks • Judicial probate: 6 months to several years depending on contests.
Is publication still required if property already has a buyer? Yes. Rule 74 requires publication of any extrajudicial settlement—sale included—to protect creditors & other heirs.
Are electronic signatures valid? For land conveyances, the deed must still be notarized in wet-ink; electronic notarization for real property is not yet fully recognized nationwide.
8 | End-of-article checklist
✔ Estate taxes paid or amnesty availed ✔ BIR eCAR & DST cleared ✔ LGU transfer tax paid ✔ RPT updated to current quarter ✔ Deed(s) properly notarized and published ✔ Title transferred at RD and new tax declaration issued
Key take-away
Transferring a title from a deceased seller is primarily an estate-settlement exercise with a conveyancing tail. Finish the estate tax and settlement correctly, and the actual title transfer is largely mechanical. Skipping any settlement step—especially paying estate tax—will block everything at the BIR or RD, no matter how eager the buyer is.
Prepared as of 02 August 2025 (PH time).