Quick answer

Philippine law protects certain close family members from being completely excluded from an inheritance. These compulsory heirs generally include the deceased’s children or descendants, surviving spouse, and—when there are no legitimate descendants—parents or other legitimate ascendants. Legally recognized nonmarital children also have inheritance rights, although the shares prescribed by law may differ.

A will does not give a person unlimited freedom to distribute property. The portion reserved by law for compulsory heirs—the legitime—must generally be respected. If there is no valid will, or the will does not dispose of the entire estate, the undisposed property passes under the Civil Code’s rules on intestate succession.

No heir’s exact share can be determined reliably from the family tree alone. It may depend on:

Whether there is a valid and probated will
Which relatives were alive when the deceased died
Whether a child’s filiation or an adoption is legally established
Whether an heir is inheriting personally or by representation
The validity of the deceased’s marriage and any legal separation
The spouses’ property regime and ownership of particular assets
Lifetime donations that must be brought into the computation
Debts, taxes, funeral and administration expenses
Renunciation, disinheritance, incapacity, or unworthiness
The deceased’s citizenship and the location and nature of the property

An heir should not sign an extrajudicial settlement, waiver, sale, or quitclaim until the complete estate and the correct hereditary shares have been checked.

What passes to the heirs

Succession opens at the moment of death. The heirs acquire hereditary rights from that time, subject to the estate’s obligations and the proper settlement and distribution of its assets. The governing provisions are found principally in the Civil Code, Articles 774 onward.

Only property and transmissible rights belonging to the deceased form part of the estate. Before computing inheritance shares, the parties must determine:

Which assets were exclusively owned by the deceased.
Which assets belonged to a marriage or co-ownership.
The surviving spouse’s own share in community or conjugal property.
The deceased’s enforceable debts and obligations.
The net estate that is actually available for succession.

For example, a surviving spouse’s share in community or conjugal property is not itself an inheritance. It belongs to the spouse under the applicable property regime. Only the deceased spouse’s net portion enters the hereditary estate.

Until partition, the heirs ordinarily hold the estate in co-ownership. An heir may have an hereditary interest in the estate without owning a specific room, parcel, vehicle, or bank account exclusively. One heir generally cannot validly treat a particular estate asset as solely theirs without a lawful partition or authority from the estate proceeding.

Who are compulsory heirs?

Under Article 887 of the Civil Code, compulsory heirs may include:

Legitimate children and descendants
In their absence, legitimate parents and ascendants
The surviving spouse
Legally recognized nonmarital children and their descendants, within the rules prescribed by law

The term “compulsory heir” matters primarily in testate succession, because these heirs are entitled to their legitime. It does not mean that every person in every category inherits simultaneously. Descendants generally exclude ascendants, and the presence of other heirs affects both entitlement and share.

Children and descendants

Children of the deceased are ordinarily the first-ranking descendants. If a child died before the deceased or is legally incapable of inheriting, that child’s descendants may sometimes take the child’s place through representation.

Representation is generally allowed in the direct descending line. Distribution is then made per stirpes: the representatives collectively receive no more than the share the person represented would have received.

A child who merely renounces an inheritance generally cannot be represented on that ground. Articles 970–977 of the Civil Code should be applied to the precise facts.

Nonmarital children

A nonmarital child may inherit from their legally established parent. In testate succession, Article 895 generally sets the child’s legitime at one-half of the legitime of a legitimate child, subject to the rules preserving the legitimes of all compulsory heirs. In intestate succession, the applicable proportions depend on which other heirs survive.

Filiation must be proved through the means and within the periods allowed by the Family Code and controlling jurisprudence. A family’s informal acknowledgment, the use of a surname, photographs, or statements by relatives may not by themselves settle the legal issue.

Article 992 of the Civil Code restricts reciprocal intestate succession across certain marital and nonmarital collateral family lines. However, in Aquino v. Aquino, the Supreme Court reinterpreted Article 992 for representation in the direct descending line: a nonmarital grandchild is not automatically barred from representing a predeceased parent in the grandparent’s estate. The ruling was expressly limited and did not settle inheritance in one’s own right from collateral relatives. Filiation and the other requirements of representation must still be proved. See the Supreme Court’s decision in G.R. Nos. 208912 and 209018.

Adopted children and adoptive parents

Under Section 43 of the Domestic Administrative Adoption and Alternative Child Care Act, Republic Act No. 11642, adopters and adoptees have reciprocal rights of testate and intestate succession without distinction from legitimate filiation. Adoption may sever legal ties with biological parents, except in situations recognized by law, such as certain stepparent adoptions. A particular adoption decree and its governing law should be examined before determining rights involving the biological family.

Surviving spouse

A surviving spouse is normally a compulsory heir. The share depends on the other surviving heirs and on whether succession is testate or intestate.

The marriage must be legally relevant to the succession. A partner in an unmarried relationship is not automatically a surviving spouse, although the partner may have separate property or co-ownership rights under Articles 147 or 148 of the Family Code. Legal separation may also affect inheritance: under Article 1002 of the Civil Code, a surviving spouse who gave cause for the legal separation is disqualified from intestate succession.

Parents and other ascendants

Legitimate parents or ascendants generally inherit as compulsory heirs only when the deceased left no legitimate children or descendants. The nearer ascendant ordinarily excludes the more remote.

The rules involving a deceased nonmarital child, biological parents, adoptive parents, and adopters require special attention because the Civil Code and adoption law interact.

Brothers, sisters, nephews, nieces, and other relatives

Siblings and other collateral relatives are not ordinarily compulsory heirs. They may inherit through intestate succession when the deceased left no descendants, qualifying ascendants, nonmarital children, or surviving spouse who would exclude them.

Nephews and nieces may represent a predeceased brother or sister when they concur with surviving brothers or sisters. If nephews and nieces are the only qualifying relatives in that class, the method of division may differ.

In the absence of closer intestate heirs, other collateral relatives may inherit only within the fifth civil degree. If there is no person legally entitled to inherit, the estate passes to the State under the Civil Code.

If there is a will

A will controls only to the extent that it is valid and does not impair compulsory heirs’ legitimes.

The legitime

The legitime is the part of the estate that the testator cannot freely dispose of because the law reserves it for compulsory heirs. A will that gives away property belonging to the free portion may be valid, but dispositions that invade legitimes may be reduced.

Common combinations include:

Surviving compulsory heirs	General testate rule
Legitimate children only	Collectively receive one-half of the hereditary estate as legitime, divided equally; the other half is generally free
One legitimate child and a spouse	Child’s legitime is one-half; spouse’s legitime is one-fourth
Two or more legitimate children and a spouse	Children collectively receive one-half; spouse generally receives a share equal to one legitimate child’s legitime
Legitimate and nonmarital children	Each nonmarital child’s legitime is generally one-half of each legitimate child’s legitime, subject to preservation of all legitimes
Legitimate parents or ascendants, with no legitimate descendants	Parents or ascendants generally receive one-half; concurrence with a spouse can change the available portion
Surviving spouse alone	The spouse’s legitime is generally one-half, subject to special rules involving a deathbed marriage
Nonmarital children only	Collectively receive one-half as legitime, divided according to law

This table is only a starting point. Several combinations—particularly those involving a spouse, ascendants, and nonmarital children—require the coordinated application of Articles 887–903.

Preterition

Preterition generally occurs when a compulsory heir in the direct line is totally omitted from the will without being expressly disinherited and without receiving anything under the will. Under Article 854, qualifying preterition may annul the institution of heirs, while valid devises and legacies are generally preserved insofar as they are not inofficious.

Not every omission is preterition. The heir’s relationship, whether the omission was total, whether the heir received a lifetime donation, and the wording and structure of the will all matter.

Disinheritance

A compulsory heir may be deprived of the legitime only through a valid will, for a cause expressly recognized by law, and with the legal cause stated in the will. The causes differ for children and descendants, parents and ascendants, and spouses under Articles 919–921.

Family conflict, estrangement, disappointment, or a general statement that an heir is “ungrateful” is not automatically a lawful cause. If the disinherited heir denies the stated cause, the persons who benefit from the disinheritance must prove it.

An ineffective disinheritance does not necessarily invalidate the entire will. It generally restores the affected heir’s legitime, subject to the Civil Code.

Formal validity and probate

A will cannot simply be implemented privately. Article 838 of the Civil Code and the Rules of Court require a will to be allowed in probate before it can pass property.

A holographic will must generally be entirely written, dated, and signed by the testator’s own hand. A notarial will must comply with the writing, signing, attestation, witness, acknowledgment, and other formal requirements in Articles 804–809. Additional safeguards apply when the testator is deaf, deaf-mute, blind, or unable to read.

Joint wills are prohibited for Filipinos even if made abroad. Because small formal defects can produce serious litigation, a will should be prepared and reviewed with succession counsel.

If there is no will

Intestate succession applies when:

A person dies without a will;
The will is void or is not admitted to probate;
The will fails to institute an heir;
The will disposes of only part of the estate;
An instituted heir cannot or will not inherit and there is no effective substitution or accretion; or
Another ground under Article 960 exists.

The most common intestate combinations are:

Surviving heirs	General intestate allocation
Legitimate children only	Equal shares
Legitimate children and surviving spouse	Spouse generally receives the same share as each legitimate child
Legitimate and nonmarital children, with a spouse	Spouse generally receives a share equal to one legitimate child; each nonmarital child generally receives one-half of a legitimate child’s share
Nonmarital children and surviving spouse, with no legitimate descendants or qualifying ascendants	One-half to the spouse and one-half collectively to the nonmarital children
Legitimate parents or ascendants and surviving spouse	One-half to the parents or ascendants and one-half to the spouse
Legitimate parents, nonmarital children, and surviving spouse	One-half to the parents, one-fourth to the nonmarital children, and one-fourth to the spouse
Surviving spouse only	Entire estate, subject to special statutory situations
Surviving spouse and brothers, sisters, nephews, or nieces, with no descendants or ascendants	One-half to the spouse and one-half to the qualifying collateral relatives
No spouse, descendants, parents, or qualifying nonmarital children	Brothers, sisters, nephews, nieces, then other collateral relatives within the fifth degree, according to the Civil Code
No lawful intestate heir	The State

Representation, full- and half-blood relationships, adoption, filiation, incapacity, renunciation, and the order of death can alter these results.

Lifetime donations can affect the final shares

Property transferred before death does not always disappear from the inheritance computation.

Compulsory heirs who received lifetime donations may have to collate them when the law treats the transfers as advances on their inheritance. Donations that exceed the portion the donor could freely dispose of may be reduced as inofficious after the donor’s death.

Preserve evidence of:

Deeds of donation and acceptance
Titles and tax declarations
Bank transfers, checks, and receipts
Property valuations at the relevant dates
Statements identifying a transfer as an advance
Documents showing whether the donor expressly exempted a transfer from collation

A sale for genuine and adequate consideration is different from a donation. A simulated sale, grossly unsupported consideration, or transfer that conceals a donation may require judicial determination.

Acceptance, renunciation, and liability for estate obligations

An inheritance may be accepted expressly or tacitly. Conduct that necessarily assumes the status of heir may amount to tacit acceptance.

Renunciation must satisfy Article 1051: it must generally be made in a public or authentic instrument or in a petition presented to the court handling the estate. It cannot be made before the person dies, and acceptance or repudiation generally cannot be partial or conditional.

Do not confuse these transactions:

Repudiation: The heir refuses the inheritance under the legal rules.
Transfer of hereditary rights: The heir accepts or is treated as accepting, then assigns the interest to another person.
Donation: The heir gives an inherited interest without adequate consideration.
Sale: The heir transfers the interest for consideration.
Partition: The heirs divide estate property among themselves.

They can have different tax and legal effects.

Estate debts are ordinarily settled before distribution. An executor or administrator must not distribute assets while valid obligations and estate taxes remain unpaid. A beneficiary may also face liability to the extent provided by tax law and the property received.

How an estate is settled

Extrajudicial settlement

Section 1, Rule 74 of the Rules of Court on Special Proceedings permits extrajudicial settlement when, among other requirements:

The deceased left no will;
The estate has no outstanding debts;
All heirs are of age, or minors are properly represented by judicial or legal representatives authorized for the purpose; and
The heirs agree on the division.

The settlement is made through a public instrument. A sole heir may use an affidavit of self-adjudication. The instrument must be filed with the Register of Deeds when registered property is involved, and the fact of settlement must be published in a newspaper of general circulation as required by Rule 74. The required bond concerning personal property must also be addressed.

Publication does not cure the omission of an heir. The rule expressly states that an extrajudicial settlement is not binding on a person who did not participate or had no notice. The Supreme Court has reiterated that Rule 74 is an exception to ordinary judicial administration; see Heirs of Bandoy v. Court of Appeals, G.R. No. 255258.

Rule 74 also contains a two-year framework for claims against distributees and the bond. That period should not be treated as a universal deadline that automatically extinguishes every omitted heir’s ownership, reconveyance, fraud, or nullity claim. The correct limitation period depends on the cause of action, notice, registration, possession, fraud, and other facts.

Judicial settlement

Judicial probate or administration is normally required when:

There is a will;
Heirs dispute identity, filiation, shares, ownership, or partition;
The estate has unpaid or contested debts;
A minor or incapacitated heir lacks proper representation or authority;
Property ownership is contested;
An executor or administrator must collect, preserve, or sell estate assets;
An heir is missing;
The validity of a waiver, deed, donation, or sale is disputed; or
Extrajudicial settlement requirements are not met.

Venue generally depends on the deceased’s residence at the time of death. For a nonresident, the location of estate property in the Philippines becomes relevant under Rule 73.

Estate tax and transfer requirements

Estate tax is separate from the heirs’ substantive shares. For deaths on or after January 1, 2018, the TRAIN Law generally imposes estate tax at 6% of the net estate. The taxable estate is computed after the deductions allowed by law, not simply by applying 6% to every asset.

For a citizen or resident, current statutory deductions include a ₱5 million standard deduction and a family-home deduction of up to ₱10 million, subject to the requirements and the deceased’s actual interest in the property. Claims, mortgages, certain previously taxed property, transfers for public use, and the surviving spouse’s net share may also affect the computation. See Republic Act No. 10963 and BIR Revenue Regulations No. 12-2018.

The estate tax return is generally due within one year from death. A return is required for taxable transfers and, regardless of value, when the estate contains registered or registrable property requiring BIR clearance for transfer. A return showing a gross estate exceeding ₱5 million must be supported by the CPA-certified statement required by law.

When available estate cash is insufficient, payment by installment may be allowed within two years from the statutory payment date under Section 91 of the Tax Code, subject to BIR requirements. Other extensions require proper application and approval; they should never be assumed.

Requirements differ according to the date of death, type and location of property, residence of the deceased, and method of settlement. Check the BIR’s current estate-tax documentary service requirements before filing. Transfer of land will ordinarily also require an electronic Certificate Authorizing Registration, registration with the Register of Deeds, and local tax-clearance and transfer-tax compliance.

Practical steps for heirs

Secure the death certificate. Obtain PSA and, when needed, local civil-registry copies.
Look for any original will. Do not conceal, alter, staple, annotate, or discard it. A custodian has duties under Rule 75.
Build a verified family tree. Include all marriages, children, adopted children, nonmarital children, predeceased children and their descendants, parents, and relevant siblings.
Obtain civil-status records. Collect birth, marriage, death, adoption, annulment, nullity, and legal-separation records.
Inventory the estate. List real property, vehicles, bank accounts, shares, businesses, receivables, insurance proceeds payable to the estate, digital assets, and property held by other people.
Separate the surviving spouse’s property. Identify the marriage date, settlements, applicable property regime, and whether each asset is exclusive, community, conjugal, or co-owned.
Identify debts and expenses. Preserve loan documents, mortgages, tax liabilities, medical and funeral bills, and creditor communications. Do not invent debts to reduce taxes or hereditary shares.
Review lifetime transfers. Gather deeds of sale and donation, titles, checks, bank records, and valuations.
Protect estate property. Maintain insurance, secure titles and keys, photograph valuable property, prevent unauthorized withdrawals, and document income and expenses.
Choose the correct settlement process. Confirm whether extrajudicial settlement is legally available or whether probate or administration is necessary.
Compute shares before signing. Prepare a written estate accounting showing ownership, deductions, legitimes, testamentary gifts, and proposed distribution.
File tax documents on time. Begin BIR preparation well before the one-year deadline, even if the heirs are still negotiating.
Register the final transfers. A private family agreement alone does not update land titles, vehicle registrations, corporate books, or bank records.

Evidence to preserve

Keep originals or authenticated copies of:

The will, codicils, and envelopes or storage records
Death, birth, marriage, and adoption certificates
Judicial decisions affecting marriage, filiation, or adoption
Transfer certificates and original certificates of title
Tax declarations and certified property records
Bank statements and account-opening documents
Stock certificates, corporate records, and business books
Vehicle registrations
Insurance and retirement-benefit documents
Loan, mortgage, and creditor records
Deeds of sale, donation, waiver, partition, and settlement
Receipts and proof of payment
Messages about ownership, advances, or family agreements
Photographs and inventories of movable property
Proof of possession, rentals, crops, and other estate income
Newspaper publication and filing records
BIR returns, payment confirmations, and eCAR documents

Use a chronological log of who took possession of each asset and every withdrawal, rental collection, expense, or proposed sale after death.

Common mistakes

Dividing the gross property without first separating the surviving spouse’s ownership
Assuming the oldest child or the child who cared for the deceased automatically receives more
Believing a will can freely exclude every child or the spouse
Treating a nonmarital child as having no inheritance rights
Assuming a surname or family reputation conclusively proves filiation
Omitting a child or branch of descendants from an extrajudicial settlement
Using an affidavit of self-adjudication despite the existence of another heir
Publishing a settlement and assuming publication cures every defect
Signing a blanket waiver without an inventory, valuation, or independent advice
Selling a specific estate asset before partition or proper authority
Withdrawing money through the deceased’s ATM card or online account
Concealing a will, title, bank account, donation, or debt
Ignoring lifetime donations when computing legitimes
Waiting for family negotiations to finish before addressing the estate-tax deadline
Applying today’s tax rules to an older death; estate-tax law generally depends on the law in force when the person died
Assuming equal inheritance shares when the Civil Code prescribes a different ratio
Relying on verbal agreements for registered property

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

An heir has been omitted or falsely declared dead, unknown, or nonexistent;
Someone used an affidavit of self-adjudication despite multiple heirs;
A title or bank account is being transferred without all heirs’ knowledge;
Estate property is about to be sold, mortgaged, demolished, or removed;
A will may be forged, altered, hidden, or executed without legal formalities;
Filiation, adoption, marriage, or the order of death is disputed;
A minor, incapacitated person, or missing heir is involved;
The estate has substantial debts, a business, corporate shares, or property abroad;
An heir is being pressured to sign a waiver or settlement;
The deceased was a foreign citizen or dual citizen;
The one-year estate-tax deadline is near or has passed;
There are allegations of fraud, intimidation, document falsification, or unauthorized withdrawals; or
Court notices, summonses, demands, or adverse claims have been received.

Emergency judicial relief may be possible when property is in immediate danger, but the appropriate remedy depends on evidence and procedure.

Frequently asked questions

Can a parent leave everything to only one child?

Not ordinarily if other compulsory heirs survive. A parent may use the free portion in favor of one child, but the other compulsory heirs’ legitimes must generally be preserved unless they were validly disinherited for a statutory cause.

Does the eldest child receive a larger inheritance?

No. Birth order does not ordinarily increase a child’s hereditary share.

Does the child who cared for the parent receive more?

Not automatically. The parent may make a valid testamentary disposition from the free portion, and a caregiver may have a provable reimbursement or compensation claim in appropriate circumstances. Caregiving alone does not change the statutory shares.

Can a nonmarital child inherit?

Yes, from a legally established parent and in other situations allowed by law. The share and ability to inherit through another relative depend on filiation, the surviving heirs, representation, and Article 992 as reinterpreted in applicable Supreme Court decisions.

Can an adopted child inherit like a biological child?

Under Republic Act No. 11642, an adoptee and adopter have reciprocal succession rights without distinction from legitimate filiation. The adoption decree, its date, and any issue involving biological relatives should still be reviewed.

Does a live-in partner inherit automatically?

A partner who was not legally married to the deceased is not automatically a surviving spouse. The partner may nevertheless own part of property acquired during the relationship under the Family Code’s co-ownership rules or may inherit under a valid will, subject to compulsory heirs’ legitimes and legal prohibitions.

Can one heir sell inherited land without the others?

Before partition, an heir may generally dispose only of their hereditary interest, not unilaterally convey exclusive ownership of a specific estate parcel beyond the share ultimately allotted to them. Any buyer assumes significant legal risk. Sales by an estate may also require authority, tax compliance, and proper registration.

Can heirs settle without going to court?

Possibly, through Rule 74, but only when its requirements are satisfied. There must be no will or outstanding debts, all heirs must be qualified and properly represented, and the required public instrument, filing, bond, publication, and tax procedures must be completed.

Is an oral waiver valid?

A renunciation of inheritance must comply with Article 1051 and generally must appear in a public or authentic instrument or a petition filed in the estate proceeding. An informal oral waiver should not be relied upon.

What if an heir was omitted from an extrajudicial settlement?

The omitted heir is not automatically bound merely because the settlement was notarized, published, or registered. Available remedies and limitation periods depend on participation, notice, fraud, possession, registration, and the relief sought. Obtain the deed, publication, titles, and registration records immediately.

Do heirs inherit the deceased’s debts?

Estate assets are applied to valid obligations before distribution. Heirs do not simply become personal borrowers by reason of kinship, but property received from the estate and an heir’s conduct may create liability within limits prescribed by law.

What happens if the estate-tax deadline has passed?

The estate should still be brought into compliance. Tax, interest, surcharges, and compromise penalties may apply, depending on the facts and current BIR rules. Do not use an amnesty unless the death and filing fall within an amnesty law’s express coverage and period.

Which law applies when the deceased or property has foreign connections?

Under Article 16 of the Civil Code, the order of succession, amount of successional rights, and intrinsic validity of testamentary provisions are generally governed by the deceased’s national law, regardless of the property’s location. Formal validity, conflict-of-laws rules, foreign probate, renvoi, and registration requirements can complicate the result. Cross-border estates require individualized advice.

Official legal sources

This article provides general legal information, not legal advice or a computation of any person’s inheritance. Succession outcomes depend heavily on documents, family status, property ownership, the date of death, and procedural history. Laws, regulations, forms, and agency procedures were checked against official sources as of August 31, 2026.