Transfer of Land Title from a Deceased Owner to Heirs in the Philippines
(A comprehensive 2025‑ready guide)
Disclaimer: This article is for general information only and does not constitute legal advice. Philippine laws change and local practices vary; always consult a licensed Philippine lawyer or the relevant government offices for case‑specific guidance.
1. Governing Law & Core Agencies
| Topic | Key Provisions / Offices |
|---|---|
| Civil Code | Book III on Succession (Arts. 960‑1105) – who inherits and in what share |
| Rules of Court | Rule 74 (extrajudicial settlement), Rule 76‑91 (probate) |
| Property Registration Decree | P.D. 1529 – issuance of Transfer/Condominium Certificates of Title (TCT/CCT) |
| National Internal Revenue Code | §§84‑97 (estate tax) as amended by TRAIN Law |
| Estate Tax Amnesty Acts | R.A. 11213 (2019) & extension R.A. 11956 (2023) – amnesty until 30 June 2025 |
| Implementing Agencies | Bureau of Internal Revenue (BIR), Register of Deeds (ROD), local Treasurer’s Office, sometimes DAR (agricultural) or HOA/condo Corp. |
2. Map of the Process at a Glance
Identify heirs & assets
Choose settlement mode
- Extrajudicial (no will and no debts)
- Judicial probate/letters testamentary (has will or contested/indebted estate)
Compute & pay estate tax → get eCAR
Prepare deed of settlement/self‑adjudication (+ publication if extrajudicial)
Pay local transfer tax & documentary stamp tax (DST)
Register with ROD → new TCTs/CCTs in heirs’ names
Update tax declarations & real‑property tax records
3. Step 1 – Determining the Heirs and Estate
| Scenario | Heirs & Shares (simplified) |
|---|---|
| With valid will (testate) | Distribution follows will subject to legitimes of compulsory heirs (spouse, legitimate & illegitimate children, parents if no issue). |
| No will (intestate) | Civil Code legitimes apply. Surviving spouse & legitimate children usually split equally; illegitimate children get ½ share of legitimate; parents inherit only if no children. |
| Common pitfalls | Unacknowledged illegitimate heirs, adopted children, foreign spouses (alien land ownership limits), property acquired while cohabiting but unmarried (“co‑ownership”). |
4. Step 2 – Choosing the Settlement Mode
4.1 Extrajudicial Settlement (EJS)
Prerequisites:
- No will; 2. No outstanding debts or debts fully paid; 3. All heirs of legal age or duly represented.
Forms:
- Affidavit of Self‑Adjudication (single heir, Art. 1051 Civil Code)
- Deed of Extrajudicial Settlement (two + heirs) – may include “With Waiver” or “With Sale” clauses.
Publication: The deed/affidavit must be published once a week for 3 consecutive weeks in a newspaper of general circulation in the province.
Bond: Not required unless personal property is involved and heirs opt to furnish one instead of publication.
4.2 Judicial Settlement / Probate
Filed with the RTC (Special Proceedings).
Required when:
- There is a will (probate mandatory even if uncontested).
- Creditors’ claims exist.
- Minors/heirs dispute.
Court issues Order of Partition; ROD registers it like a deed.
5. Step 3 – Estate‑Tax Compliance
| Item | Details |
|---|---|
| Return Form | BIR Form 1801 (“Estate Tax Return”) |
| Deadline | One (1) year from decedent’s death (extendable by BIR for meritorious cause). |
| Rate | Flat 6 % of the net taxable estate (TRAIN Law). |
| Common Deductions | Standard ₱5 million + Family Home up to ₱10 million + debts & expenses + vanishing deduction (property recently received by decedent) + share of surviving spouse. |
| Estate Tax Amnesty | Up to 30 June 2025, unpaid estates of persons who died on/before 31 Dec 2022 may pay 6 % of net estate or zonal/fair market value, whichever is higher, without penalties, surcharges, or interest. |
| Output | Electronic Certificate Authorizing Registration (eCAR) for each property. This is non‑negotiable for ROD registration. |
6. Step 4 – Paying Transfer‑Related Taxes & Fees
| Levy | Base & Typical Rate¹ | Where Paid |
|---|---|---|
| Documentary Stamp Tax | ₱15.00 per ₱1,000 of zonal/fair‑market value or consideration (whichever higher) | BIR |
| Local Transfer Tax | 0.50 % – 0.75 % of value (depends on LGU; cities often 0.75 %) | City/Municipal Treasurer |
| Registration Fee | Roughly 0.25 % of value + annotation fees | Register of Deeds |
| Publication Fee | Varies by newspaper (@ least ₱3,000–₱8,000) | Private publisher |
¹Rates current as of July 2025; confirm with latest BIR Revenue Regulations & LGU ordinances.
7. Step 5 – Registering with the Register of Deeds
Submit:
- Original Owner’s Duplicate TCT/CCT
- Deed of Extrajudicial Settlement / Court Order / Self‑Adjudication + three copies
- Proof of Publication (affidavit & clippings)
- BIR eCAR + tax receipt/dates & DST proof
- LGU tax clearance, transfer‑tax receipt
- Valid IDs of heirs, SPA if through attorney‑in‑fact
- DAR Clearance (if agricultural & >5 ha or subject to retention limits)
- HOA or Condo Corp. certificate of no arrears (condo/subdivision)
Outcome: Old certificate cancelled → ROD issues new TCT/CCT in heirs’ names as tenancy‑in‑common or in accordance with partition. Each heir may further subdivide or sell after that.
8. Post‑Registration Housekeeping
| Task | Why Needed |
|---|---|
| Update Tax Declaration | File at Provincial/City Assessor to shift real‑property tax (RPT) bill to heirs. |
| Pay Current & Back RPT | ROD may refuse registration if taxes unpaid. Quarterly discounts may apply. |
| Bank/Utility Updates | Water, electric co‑op, HOA database reflect new owners. |
| Subdivision / Consolidation Plans | If heirs physically partition, secure LRA‑approved subdivision survey (Verification/Approval). |
9. Special & Problem Areas
| Situation | Extra Requirement or Caution |
|---|---|
| Minor heirs | Court‑approved guardianship or parental consent; proceeds placed in trust. |
| Foreign spouse/heir | Constitution bars foreigners from owning land (except hereditary succession pro diviso, so foreign heir may inherit but must divest to qualified heirs or sell). |
| Ancestral Land / IPs | NCIP certification & compliance with IPRA (R.A. 8371). |
| Agricultural Reform Land | DAR clearance; retention limits 5 ha per family; strict if CLOA/EP titles. |
| Property under mortgage | Settle loan or arrange assumption; creditor’s consent needed before ROD cancels old encumbrance. |
| Missing duplicate title | Petition ROD/LRA for reissuance before transfer. |
| Lost Last Will | Probate allowed only upon proof of contents & due execution (Rule 77, §6). |
| Estate in multiple RDs | Pay estate tax once; BIR can issue separate eCARs; file in each registry. |
10. Timeline Example (Extrajudicial, simple estate)
| Week | Milestone |
|---|---|
| 1‑2 | Gather documents, secure Certified True Copy of TCT/CCT & pay RPT. |
| 3‑4 | Draft & notarize Deed of EJS; start 3‑week publication. |
| 5‑6 | Compute & pay estate tax; receive eCAR/DST, transfer‑tax receipts. |
| 7‑8 | After publication ends & proof ready, lodge papers at ROD; wait 2‑4 weeks for new titles. |
| 9‑10 | Update Tax Declarations; close estate bank account if any; distribute shares. |
11. Checklist of Core Documents
- PSA‑issued Death Certificate
- Heirs’ Birth/Marriage Certificates
- Certified true copy & owner’s duplicate TCT/CCT
- Latest Real‑Property Tax receipt & Tax Declaration
- Notarized EJS/Probate Order
- Proof of publication (EJS only)
- BIR eCAR, estate‑tax return & payment slips
- DST & Transfer‑Tax receipts
- IDs of heirs + TIN + proof of tax payment compliance
- Special Power of Attorney (if represented)
12. Frequently Asked Questions
| Q | A |
|---|---|
| Can I file estate tax after 1 year? | Yes, but expect 25 % surcharge + 12 % interest p.a., unless covered by the Estate Tax Amnesty (pay by 30 June 2025). |
| Do we need a lawyer for extrajudicial settlement? | Not legally mandated, but highly recommended to draft accurate deeds, compute legitimes, and ensure publication & tax compliance. |
| May one heir sell before the title is transferred? | Only his/her undivided ideal share in the estate; buyer assumes risk until partition and registration. |
| What if a debt surfaces after EJS? | Creditors may sue within 2 years from publication (Rule 74 §4). Heirs are solidarily liable up to the value received. |
| Is publication needed for probate? | No; the court order is recorded instead. |
13. Key Takeaways
- Estate tax first, registration later. BIR’s eCAR is the gatekeeper.
- Extrajudicial settlement is faster and cheaper only if the estate is debt‑free and uncontested.
- Publication protects innocent purchasers but exposes heirs to creditor claims—observe the 2‑year window.
- Beat the Estate Tax Amnesty deadline (30 June 2025) for big savings on long‑overdue estates.
- Keep certified copies of everything; each ROD or LGU office may require its own set.
Prepared July 25, 2025 – reflects laws and regulations in force as of this date.