Land Title Transfer to Heirs in the Philippines

A Comprehensive, Step-by-Step Legal Guide (2025 Edition)

Scope & authority. This guide explains how ownership of real property passes from a deceased owner (“decedent”) to his or her heirs under Philippine law. It covers both testate (with a will) and intestate (without a will) succession, the tax and registration procedures, special-case clearances, and recent statutory updates—including the Estate Tax Amnesty extension to 14 June 2025 under Republic Act 11956. Always verify local circulars and issuances; procedures can vary slightly among Revenue District Offices (RDOs) and Registries of Deeds (RODs).

1. Confirm the Current State of the Property

Get a certified true copy of the OCT/TCT/CCT from the ROD where the land is registered.
Secure the latest Tax Declaration from the provincial/city assessor and a real-property tax clearance from the treasurer.
Inspect for annotations (mortgages, liens, pending cases) on the title; an encumbered estate may require creditor participation in the settlement.

2. Identify the Heirs & Choose the Settlement Mode

Situation	Appropriate Settlement Instrument	Key Legal Bases
There is a notarial will, uncontested	Probate of Will & Petition for Confirmation of Heirship	Art. 838 et seq., Civil Code; Rule 73, Rules of Court
No will + heirs all of legal age + no outstanding debts	Extrajudicial Settlement of Estate (EJS) or Deed of Adjudication	Rule 74, ROC
Minor heirs, disputed shares, or estate debts	Judicial Settlement of Estate (petition for letters of administration)	Rule 73–90, ROC

Notes on an Extrajudicial Settlement (EJS)

Must be executed by all heirs (or their attorneys-in-fact).
Must be acknowledged before a notary and published in a newspaper of general circulation once a week for three consecutive weeks.
Attach an Affidavit of Self-Adjudication if there is only one heir.

3. Prepare & File the Estate Tax Return (BIR Form 1801)

Deadline: within one (1) year from date of death. Extensions require a written request and BIR approval.
Estate Tax Rate (TRAIN Law, RA 10963): a flat 6 % on the net taxable estate.
Standard deductions (2025):
- P5 million outright deduction
- Up to P10 million for the family home
- Actual funeral expenses (up to 5 % of gross estate or P200 k)
- Medical expenses (incurred within one year prior to death, up to P500 k)
- Debts & taxes of the decedent, and ordinary losses
Documents typically required by the RDO
- Certified copy of death certificate
- TIN of decedent & heirs (TIN for the “Estate of [Name]” must be obtained)
- Original & two photocopies of the notarized EJS / Deed of Adjudication or court order
- Certified true copy of title + certified tax declaration
- Zonal valuation print-out or BIR Certification of FMV if no zonal value
- Proof of claimed deductions (medical bills, funeral invoices, debt instruments)
- Valuation of personal property (bank certifications, stock certificates, etc.)

4. Pay the Taxes & Secure the eCAR

Tax/Fee	Where Paid	Basis/Rate	Timing
Estate Tax	BIR-Authorized Agent Bank / eFPS	6 % of net estate	Upon filing Form 1801
Documentary Stamp Tax (DST)	Same	P15.00 for every P1,000 of taxable estate share	Simultaneous with estate tax
Transfer Tax (LGU)	City/Provincial Treasurer	0.5 %–0.75 % of FMV	Before registration at ROD

After validation of payment, the BIR issues the Electronic Certificate Authorizing Registration (eCAR)—one per property title and per personal-property item. Guard this; the ROD and Assessor will not process without it.

5. Register the Transfer with the Registry of Deeds

Present to the ROD
- eCAR + one set of supporting docs stamped “RECEIVED” by BIR
- Original owner’s duplicate title
- Notarized Deed of Adjudication/EJS (with proof of publication) or court order
- DAR Clearance (if agricultural land over five hectares, or if any retention-limit issues)
Pay registration fees (based on 0.25 % of fair-market value + entry fees).
The ROD cancels the old title and issues new TCTs/CCTs in the names of the heirs—either pro-indiviso (co-ownership) or in divided shares as specified.

6. Update the Local Assessor’s Records

Submit a sworn Declaration of Property for Real Property Tax (RPT) purposes, the new title, and the eCAR to the city/provincial assessor so that a new Tax Declaration is issued per heir/share. The treasurer updates the RPT rolls.

7. Special Situations & Clearances

Scenario	Extra Step
Agricultural land (CARP)	Secure DALUD (DAR Land Use Determination) or VLT exemption, plus DAR Clearance before ROD action.
Condominium Unit	Attach HLURB/HSAC Certificate of “No pending assessment.”
Foreigner heir	Proof of hereditary succession limited to intestate succession of hereditary property; cannot own agricultural lands beyond constitutional limits.
Minor heir	Court-appointed guardian must sign; court approval of EJS is mandatory.
Registered + Unregistered parcels	For unregistered land, file Original Registration under Property Registration Decree (PD 1529) after settlement.

8. Estate Tax Amnesty (RA 11213 as amended by RA 11956)

Coverage: Estates of decedents who died on or before 31 May 2022 with or without previously filed returns.
Rate: 6 % of the net undeclared estate or minimum P5,000 per heir per property, without penalties, surcharges, or interest.
Deadline to avail: 14 June 2025 (no further extension announced as of 24 June 2025).
Procedure parallels Steps 3–5, but use BIR Form 2118-E and mark “Tax Amnesty.”
Estates already issued an assessment may still avail by withdrawing protests and paying under the amnesty scheme.

9. Practical Tips & Common Pitfalls

Secure TINs early; the BIR will not accept “pending.”
Double-check publication dates for EJS—failure invalidates the deed against third parties.
Include all estate assets in one return; omitting a parcel can trigger penalties later when you try to sell.
Keep certified copies of the eCAR and Estate Tax Return; banks and buyers require them.
Don’t delay: estate tax interests accrue at 20 % p.a. plus compromise penalties outside the amnesty window.
Overlapping heirs? Request a Declaration of Heirs from the barangay or court to avoid future contests.

10. Timeline Snapshot (Average, uncontested EJS)

Task	Typical Duration
Gathering docs & drafting EJS	1–2 weeks
BIR filing to eCAR release	2–8 weeks (varies by RDO workload)
ROD registration & new TCT	1–3 weeks
Assessor transfer	1 week
Total	~1–3 months end-to-end

11. Estimated Cost Checklist (per property, 2025)

Item	Rate / Basis
Notarization + publication of EJS	P2,000–P10,000
Estate tax	6 % of net estate share
DST	P15 / P1,000 of FMV
LGU Transfer Tax	0.5–0.75 % of FMV
ROD Fees	~0.25 % of FMV + P1,000 entry
Certified copies & clearances	P1,000–P3,000

Final Word

Successful transfer of Philippine real property to heirs revolves around (1) settling the estate, (2) paying the correct taxes, and (3) registering the deed. Missing even a minor formality—unpaid DST, lapsed publication, or absent DAR clearance—can stall the process for months. Use this checklist-style guide to plan, but consult a Philippine lawyer or licensed tax practitioner for estate-specific nuances, especially where minors, foreign heirs, or contested wills are involved.