Transfer of Land Title from a Deceased Owner in the Philippines – A Comprehensive Guide (2025)

1. Why the Title Must Be Transferred

Until a deceased owner’s real property is formally placed in the names of the heirs (or an eventual buyer), the estate remains the registered owner. That prevents legitimate sale or mortgage, clouds the chain of title, and exposes the heirs to estate‐tax penalties, real-property-tax surcharges, and even squatting or adverse-possession claims.

2. Core Statutory Framework

Topic	Main Legal Bases
Succession & legitimes	Civil Code Arts. 774-1105
Probate & guardianship	Rules of Court (Rules 73-91)
Land registration & annotation	PD 1529 (Property Registration Decree)
Estate tax	NIRC as amended by RA 10963 (TRAIN) & RR 12-18
Estate-tax amnesty (2023-2025)	RA 11213 as extended by RA 11569 & RA 11956 (deadline 14 June 2025)
Extrajudicial settlement	Rule 74 Rules of Court; Civil Code Arts. 1623, 1760
Transfer & donor’s taxes	Local Government Code; NIRC, BIR RR 9-2021

3. Identify the Heirs and Their Shares

Compulsory heirs (Civil Code Arts. 887-896)
- Legitimate children & descendants
- Surviving spouse
- Legitimate parents & ascendants (if no descendants)
- Illegitimate children (½ share of each legitimate child)
Testate vs. intestate
- With a valid will: estate must pass probate before any transfer.
- No will: estate is divided by intestate succession rules.
Conjugal/ACP property – only the decedent’s ½ share enters the estate.
Minors or incapacitated heirs – require a court-appointed guardian or DOJ-approved special guardian for signing documents and receiving titles.

4. Modes of Settlement

Mode	When Available	Key Steps
Extrajudicial Settlement (EJS)	• No will and • heirs are of age (or represented) and • no outstanding debts (or all are paid)	1. Draft & notarize “Deed of Extrajudicial Settlement of Estate with Waiver/Partition” 2. Publish once a week for 3 consecutive weeks in a newspaper of general circulation (Rule 74 §1) 3. Attach proof of publication when registering
Judicial Settlement / Probate	• There is a will or • heirs disagree or • minors without guardians or • substantial estate debt	1. File Petition for Probate or Letters of Administration in the RTC of the province where the decedent resided 2. Court issues Order of Probate/Letters and later an Order of Distribution 3. Register the final order (or “Project of Partition”) with the Register of Deeds
Summary Settlement of Estates (Rule 74 §2)	Estate gross value ≤ ₱10,000 (rare after inflation)	Similar to EJS but with simplified proceedings

5. Estate-Tax Compliance

Item	Post-TRAIN (Deaths on/after 1 Jan 2018)
Rate	6 % of net estate, nationwide
Standard deduction	₱5 million
Family home deduction	Up to ₱10 million (must be actually, physically the family home)
Funeral expenses	Actual, max the lower of ₱200,000 or 5 % of gross estate
Medical expenses (1 yr prior to death)	Up to ₱500,000
Claims against estate / debts	Valid, enforceable, and duly notarized
BIR Forms	• 1904 (TIN for Estate) • 1801 (Estate Tax Return)
Filing deadline	Within 1 year from date of death (extendable by BIR)
Estate-Tax Amnesty (RA 11213)	Flat 6 % on net undeclared estate or minimum ₱5,000 per heir; avail not later than 14 June 2025; includes penalties/interest relief

⚠️ Penalty Alert – Late filing incurs 25 % surcharge + 12 % annual interest (NIRC §248-249) outside the amnesty window.

6. Documentary Checklist (Typical EJS Path)

Death Certificate (PSA‐authenticated)
Owner’s Duplicate Title (TCT or CCT) + certified true copy (Register of Deeds)
Tax Declaration & Real Property Tax (RPT) clearance from LGU assessor/treasurer
BIR Form 1801 + attachments (assets & liabilities schedule, notarized EJS/waiver, proof of publication, certifications of mortgage or debt, etc.)
Evidence of deductions (receipts, promissory notes, medical bills)
Estate-tax payment slip / eCAR (electronic Certificate Authorizing Reg’n)
Local Transfer Tax receipt (usually 0.5 % of zonal or FMV; paid to city/municipality)
Doc Stamp Tax (DST) – ₱15/₱20 per ₱1,000 of value (NIRC §196)
Notarized Authority to Cancel & Issue Title (if subdivision among heirs)
BIR/SEC clearance if estate holds shares in a corporation

7. Flowchart of the Transfer Process

Gather death & property docs →
Determine type of settlement (EJS, probate) →
Prepare & notarize instruments →
(EJS) Publish for 3 weeks →
File Estate Tax Return & pay estate tax/DST → obtain eCAR →
Pay LGU transfer tax (30 days from notarization) →
Register with Register of Deeds:
- Owner’s duplicate title stamped “Cancelled”
- New TCT/CCT issued in heirs’ names (or condominium “Memorandum of Encumbrances” entry) →
Secure new Tax Declaration in assessor’s office →
Update BIR & LGU records (RPT) →
If heirs later sell, pay capital-gains tax (6 %) or Withholding tax (if dealer), plus new transfer steps.

8. Special/Complex Scenarios

Foreign heirs – Must secure a Philippine TIN and execute instruments through Philippine Consulates or via apostilled documents; may face 15 % withholding tax on sale of inherited land to locals (if classified as non-resident alien).
Agrarian‐reform land (CLOA, EP) – Transfer governed by DAR AO 2019-13; restrictions on sale within 10 years and right of DAR to approve partition.
Ancestral land / Indigenous Peoples Rights Act (IPRA) – Requires NCIP certification; succession governed by customary law if not in conflict with national law.
Minor heirs – Guardian must post bond, secure court approval of EJS, and report annual account until minor turns 18.
Property under mortgage – Creditor must sign “Release of Mortgage” or consent to partition; debt is deductible from gross estate.
Lost duplicate owner’s title – Petition for re-issuance (Sec. 109 PD 1529) must be completed before registering eCAR.
Co-ownership disputes – Any heir may compel partition via action “Acción de Partición”; court may order sale at public auction if indivisible.
Adverse possession threats – Heirs should file an Affidavit of Adverse Claim (PD 1529 §70) within 30 days of learning of an unlawful occupation.

9. Practical Tips from Practitioners

Start estate-tax computation early. Locating bank balances, securities, and personal-property data can take months.
Use the 2025 estate-tax amnesty deadline (14 June 2025) wisely. Even estates dating back before 2018 with open tax liabilities can be settled at 6 % without penalties—after the deadline, surcharges revive.
Always get multiple certified true copies of the new title. Banks and buyers routinely ask for originals.
Record publication affidavit carefully. BIR examiners often deny deductions for lack of publication proof.
Check tax map zoning. BIR uses either zonal value or fair market value (FMV) whichever is higher; heirs may dispute grossly outdated LGU FMV through BIR fair-value appeal mechanisms.
Plan simultaneous sale, if desired. Heirs can execute a “Deed of Extrajudicial Settlement with Sale” to bypass a double transfer (estate → heirs → buyer); but estate tax must still be paid first.
Include authority for electronic CAR. E-CAR speeds up transfer; secure it at the BIR Revenue District Office where the property is located.
Keep originals for five years. BIR may audit estates within statute of limitations; photocopies may not suffice.

10. Frequently Asked Questions (FAQ)

Question	Short Answer
Can I still file estate tax after the 1-year deadline?	Yes, but expect 25 % surcharge + 12 % annual interest — unless you file under the 6 % amnesty before 14 June 2025.
Is publication required if there is a will?	No; probate proceedings provide notice to creditors instead.
Can one heir refuse to sign the EJS?	Yes, and that forces the estate into judicial settlement (administration).
Do I need a lawyer to draft the EJS?	The Rules do not require one, but a defective deed or wrong computation can void the transfer; professional help is strongly advised.
What if the duplicate title is missing?	File a Petition for Re-issuance of Owner’s Duplicate Certificate with the RTC; publication and bond are required.
Are bank deposits automatically frozen?	Banks may release up to ₱20,000 for burial/funeral before CAR. Full release needs BIR clearance (RR 12-18 §3).
Does a will written abroad work in PH?	Yes if it meets either Philippine law (Civil Code §815) or the law of the place where executed; but it still needs Philippine probate.

11. Key Deadlines at a Glance (2025)

Action	Default Deadline	Current Extension/Note
File & pay estate tax	1 yr from date of death	Penalties waived if settled under amnesty by 14 Jun 2025
Publish EJS notice	Before RD registration	3 weekly issues, complete before filing with BIR
Pay LGU transfer tax	30 days from notarization	Cities vary (some allow late payment with surcharge)
Register deeds & CAR with RD	No fixed period	Sooner is safer; unregistered deeds cannot defeat later purchasers in good faith

12. Conclusion

Transferring land title from a deceased owner in the Philippines is a multi-agency, multi-step process that blends civil-law rules on succession, tax regulations, and Torrens-title registration practice. The 6 % flat estate-tax regime and the amnesty expiring 14 June 2025 offer a rare opportunity to clear decades-old estates. Heirs who act promptly—collecting documents, choosing the right settlement mode, paying estate tax, and registering with the Register of Deeds—can secure clean titles, avoid penalties, and freely dispose of inherited property.

Disclaimer: This article is for general information only and does not constitute legal advice. Consult a Philippine lawyer or tax professional for advice tailored to your specific facts.