Quick answer

In the Philippines, an heir’s rights generally arise at the moment of the decedent’s death. What the heir ultimately receives, however, depends on:

whether there is a valid will;
the heir’s legal relationship to the decedent;
which other heirs survive;
the decedent’s property regime and actual ownership;
estate debts, taxes, expenses, and lifetime donations; and
whether the heir validly accepts, repudiates, or is disqualified from inheriting.

A will cannot ordinarily deprive compulsory heirs of their reserved shares, called legitimes, unless there is a valid disinheritance for a cause specifically allowed by law. If there is no valid will—or the will does not cover the entire estate—the rules on intestate succession determine who inherits and in what proportions.

An heir does not automatically become the exclusive owner of a particular house, lot, vehicle, or bank account. Before partition, the heirs generally co-own the net estate, subject to debts and lawful estate expenses. A settlement, payment of taxes, and registration or transfer procedures are still needed.

Start with the correct estate

The inheritance includes property, transmissible rights, and obligations that were not extinguished by death. An heir’s exposure to inherited obligations is limited to the value of the inheritance received. These principles appear in Articles 774–777 of the Civil Code.

Do not calculate shares using everything registered in the decedent’s name without first checking ownership. The estate may include:

the decedent’s exclusive property;
the decedent’s share in absolute-community or conjugal property after liquidation;
receivables and other transmissible rights;
property or value recoverable for the estate; and
assets acquired by the estate after death, such as income attributable to estate property.

Property actually belonging to the surviving spouse, another co-owner, a corporation, or a trust is not inherited merely because the decedent possessed, managed, or helped pay for it.

If the decedent was married, the marital property regime must generally be liquidated first. Under Articles 102, 103, 129, and 130 of the Family Code, the surviving spouse’s own share is separated before the decedent’s net share is distributed. The surviving spouse may therefore receive both:

the spouse’s share in the marital property; and
a separate inheritance from the decedent’s estate.

Compulsory heirs and legal heirs are not the same

A compulsory heir is protected by a legitime when there is a will. Depending on who survives, compulsory heirs may include:

legitimate children and descendants;
in their absence, legitimate parents or ascendants;
the surviving legal spouse; and
nonmarital children, referred to as “illegitimate children” in the statutes.

An intestate or legal heir is a person called by law to inherit when there is no effective testamentary disposition. Siblings, nephews, nieces, and more remote collateral relatives may be intestate heirs even though they are not ordinarily compulsory heirs.

The presence of a nearer class can exclude a more remote class. For example, children ordinarily exclude parents and siblings from intestate succession. Grandchildren do not ordinarily inherit alongside their living parent; they commonly inherit by representation when the parent through whom they descend predeceased the decedent, was disinherited, or was incapable of succeeding. A parent’s simple repudiation is not ordinarily a ground for the parent’s children to represent that parent.

If there is a will

A will must be proved and allowed by the proper court before it can transfer real or personal property. The person holding the will must deliver it to the proper court or named executor within 20 days after learning of the testator’s death. A named executor has a corresponding 20-day duty to present the will and accept or refuse the trust, unless the will has already reached the court. See Rules 75 and 76 of the Rules of Court on settlement of estates.

Probate determines whether the will was duly executed. A will may be disallowed for grounds including failure to comply with legal formalities, lack of testamentary capacity, duress, undue influence, fraud, or lack of intent that the document operate as a will.

A will is limited by legitimes

The testator may freely dispose only of the portion not reserved by law. Important baseline rules include:

Legitimate children or descendants collectively have a legitime equal to one-half of the hereditary estate, generally divided equally by line.
In default of legitimate descendants, legitimate parents or ascendants generally have a collective legitime of one-half.
A surviving spouse’s legitime changes depending on whether the spouse concurs with one legitimate child, several legitimate children, ascendants, or nonmarital children.
Under Article 176 of the Family Code, the legitime of each nonmarital child is one-half of the legitime of a legitimate child, subject to the rules protecting the surviving spouse and the available disposable portion.

These fractions apply to the net hereditary estate, not automatically to the gross market value of every family asset.

A compulsory heir who receives less than the proper legitime may seek completion of that share. Excessive testamentary gifts or lifetime donations may be reduced. Complete and intentional omission through valid disinheritance is different from accidental or total omission, known as preterition, which can produce more extensive consequences under Article 854 of the Civil Code.

Disinheritance requires more than family conflict

A compulsory heir cannot be disinherited merely because the testator was angry, estranged, disappointed, or preferred another relative. Disinheritance must:

be made in a valid will;
identify a cause expressly recognized by law; and
be proved by the other heirs if the disinherited heir disputes the cause.

The statutory causes differ for descendants, ascendants, and spouses. They include specified serious conduct under Articles 919–921—not a general power to exclude an heir for any reason. An ineffective disinheritance does not automatically validate the distribution desired by the testator.

If there is no valid will

The following table covers common intestate combinations. It assumes established filiation, a valid marriage where a spouse is listed, and no special disqualification. “Estate” means the net estate after ownership, marital-property, debt, and expense issues are resolved.

Survivors	General intestate result
Legitimate children only	They inherit the entire estate in equal shares, subject to representation by descendants of a qualified predeceased branch.
Legitimate children and surviving spouse	The spouse receives the same share as each legitimate child.
Legitimate and nonmarital children, no spouse	Each nonmarital child generally receives one-half the share of each legitimate child. The estate is divided using that 2:1 proportion.
Legitimate children, nonmarital children, and spouse	The spouse generally receives the same share as one legitimate child; each nonmarital child receives one-half of that share.
Nonmarital children only, with no legitimate descendants or ascendants	They generally inherit the entire estate in equal shares, subject to representation.
Surviving spouse and nonmarital children	The spouse receives one-half; the nonmarital children or their qualifying descendants share the other half.
Legitimate parents or ascendants only, with no descendants	The parents inherit equally; if they are unavailable, the nearest qualified ascendants inherit under the statutory rules for the paternal and maternal lines.
Surviving spouse and legitimate parents or ascendants	The spouse receives one-half and the ascendants receive one-half.
Legitimate ascendants and nonmarital children	Each group receives one-half.
Legitimate ascendants, spouse, and nonmarital children	Ascendants receive one-half, the spouse one-fourth, and the nonmarital children collectively one-fourth.
Spouse and siblings or children of siblings, with no descendants, ascendants, or nonmarital children	The spouse receives one-half and the qualified siblings, nephews, or nieces receive one-half.
No descendants, ascendants, nonmarital children, or spouse	Siblings and qualifying nephews or nieces are preferred; other collateral relatives may inherit up to the fifth degree.
No qualified heir	The State inherits through escheat proceedings.

Full-blood siblings generally receive twice the share of half-blood siblings when they inherit together. Nephews and nieces may inherit by representation when they concur with their qualified aunts or uncles.

Unusual family structures—multiple marriages, disputed status, adoption, foreign divorces, void marriages, successive deaths, or several generations of predeceased relatives—require an individualized family tree and computation.

Rights of nonmarital children

A nonmarital child may inherit directly from the child’s biological mother or father once filiation is legally established. The child’s use or non-use of the father’s surname does not by itself decide inheritance rights.

Strong evidence of filiation may include:

the civil-register record of birth bearing the legally sufficient acknowledgment;
a final judgment;
an admission of filiation in a public document;
a qualifying private handwritten instrument signed by the parent; and
other evidence allowed by law, including DNA evidence in an appropriate case.

Claims based only on open and continuous possession of the status of a child or secondary evidence can be subject to strict timing rules. If the alleged parent is alive and there is no formal acknowledgment, obtain advice immediately; waiting until the parent dies can seriously affect the available action and evidence.

Article 992 of the Civil Code historically created a barrier between nonmarital children and the legitimate relatives of their parents. In Aquino v. Aquino, G.R. Nos. 208912 and 209018, December 7, 2021, the Supreme Court reinterpreted Article 992 so that children, regardless of the circumstances of birth, may inherit from direct ascendants such as grandparents by right of representation. This ruling does not generally erase the statutory restriction involving collateral relatives across the marital and nonmarital lines. The precise family connections must therefore be mapped carefully.

Adopted children, partners, and stepchildren

A validly adopted person is treated as the adopter’s legitimate child. Under Sections 41–43 of the Domestic Administrative Adoption and Alternative Child Care Act, the adopter and adoptee have reciprocal testate and intestate succession rights without distinction from legitimate filiation. The effects on the adopter’s relatives, biological-family ties, prior adoptions, and a rescinded adoption depend on the governing adoption law and documents.

An unmarried cohabiting partner is not a surviving spouse and does not automatically inherit as one. The partner may nevertheless have:

ownership or reimbursement claims under the applicable co-ownership rules;
rights as a named beneficiary of a valid insurance policy or similar arrangement; or
rights under a valid will, but only within the portion the decedent could freely dispose of.

A stepchild, foster child, godchild, son- or daughter-in-law, or caregiving relative does not become an intestate heir solely because of affection, dependency, or years of care. A valid adoption, blood relationship, testamentary gift, contract, or separate ownership claim must be established.

What heirs may and may not do before partition

Before partition, two or more heirs generally co-own the estate, subject to estate debts. No single heir may validly treat a specific estate asset as exclusively theirs merely because they occupy it, possess the title, collect rent, or paid some expenses.

An heir may generally seek partition. A testator may prohibit partition for no more than 20 years, and a court may still order division for compelling reasons. If property cannot be divided without substantial impairment, it may be awarded to one heir who pays the others in cash; if a qualified heir demands a public auction with outside bidders, Article 1086 provides for that course.

An heir who sells hereditary rights before partition transfers only the seller’s undivided hereditary interest, not the co-heirs’ shares. Article 1088 also gives co-heirs a possible right to substitute themselves for an outside buyer by reimbursing the price within one month from written notice of the sale.

How to settle the estate

1. Secure and preserve the records

Obtain certified or official copies where available:

death certificate;
marriage certificates and judgments affecting marital status;
birth certificates and acknowledgment documents for every possible child;
adoption orders or certificates and rescission records;
the original will and codicils;
land titles, tax declarations, condominium certificates, and lease records;
bank, investment, insurance, pension, share-of-stock, and business records;
vehicle registrations;
loan agreements, mortgages, tax records, receipts, and creditor statements;
marriage settlements and records of the spouses’ property regime;
deeds of donation, sale, waiver, partition, or prior estate settlement; and
records of rents, harvests, dividends, withdrawals, and expenses after death.

Make a dated inventory. Preserve electronic messages and scanned copies, but do not alter original documents.

2. Identify every possible heir

Prepare a family tree showing births, deaths, marriages, adoptions, and whether any child predeceased the decedent. Do not omit a child because the child lived elsewhere, used a different surname, was born outside marriage, or had a poor relationship with the family.

3. Determine whether judicial settlement is required

An extrajudicial settlement under Rule 74 is generally available only when:

the decedent left no will;
there are no outstanding estate debts;
all heirs participate;
all heirs are adults, or minors are represented by duly authorized legal or judicial representatives; and
the heirs can agree on the division.

The settlement must be in a public instrument. A sole heir may use an affidavit of self-adjudication. The instrument must be filed with the Register of Deeds when applicable, the required bond must address personal property, and notice of the settlement must be published once a week for three consecutive weeks in a newspaper of general circulation. Publication does not make the settlement binding on an heir who neither participated nor had notice.

Use judicial settlement when there is a will, unresolved debt, disagreement, disputed filiation or ownership, an omitted heir, a contested waiver, incapacity without proper representation, suspected concealment, or a need for a court-appointed administrator.

For proceedings filed under current jurisdictional thresholds, first-level courts handle probate estates not exceeding ₱2 million in value, while Regional Trial Courts handle those exceeding ₱2 million, under Republic Act No. 11576. Venue is generally based on the decedent’s residence at death; if the decedent lived abroad, it may be based on where Philippine estate property is located.

4. Pay debts and account for estate income

Notify known creditors and verify claims. Keep estate money separate from personal funds. Record rent, dividends, business income, preservation expenses, funeral expenses, taxes, and authorized administration costs.

Do not distribute valuable assets while debts and taxes remain unresolved. A beneficiary may have subsidiary liability for estate tax up to the beneficiary’s distributive share.

5. Complete tax and transfer requirements

For deaths on or after January 1, 2018, the estate tax is generally 6% of the net taxable estate. The law provides, among other deductions, a ₱5 million standard deduction for a citizen or resident and a family-home deduction of up to ₱10 million, if the statutory conditions are met. The tax law in force at the date of death governs older estates. 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 gross value, when the estate contains registered or registrable property requiring BIR clearance, such as real property, vehicles, or shares. A return showing a gross estate above ₱5 million requires the prescribed CPA-certified statement.

The return and tax may be filed and paid electronically or manually through any authorized agent bank, Revenue District Office through its Revenue Collection Officer, or authorized tax software provider under the Ease of Paying Taxes Act. The estate must also be registered and assigned its own TIN. After compliance, obtain the required electronic Certificate Authorizing Registration before transferring registrable property.

In meritorious cases, an extension to file of up to 30 days may be requested. If the estate lacks cash, an approved installment arrangement may allow payment within two years from the statutory payment date, or the estate may seek approval for partial disposition of assets and application of the proceeds to tax. Do not assume these accommodations are automatic; apply through the BIR before relying on them.

The estate-tax amnesty under Republic Act No. 11956 ended on June 14, 2025. As of the source-check date below, old unsettled estates should not assume that amnesty remains available.

For inherited real property, the Local Government Code authorizes a provincial or city transfer tax. Section 135 states a payment deadline of 60 days from the decedent’s death for transfers by succession, although local rates, procedures, and consequences are governed by the applicable ordinance. Contact the local treasurer promptly, especially when the deadline has already passed.

6. Register and distribute the property

After settlement, taxes, and clearances:

register the deed, affidavit, or court order with the proper Registry of Deeds;
update the tax declaration with the assessor;
transfer vehicles, securities, and other registered assets through the responsible agency or institution;
obtain receipts and written releases; and
retain a complete settlement file for every heir.

Common mistakes to avoid

Dividing the gross family property without first separating the surviving spouse’s share.
Assuming the person named on a title was the sole beneficial owner.
Treating the eldest child as automatically entitled to a larger share or sole control.
Excluding nonmarital or adopted children without checking filiation and governing law.
Signing blank deeds, quitclaims, or waivers without a complete inventory and computation.
Believing notarization alone makes an invalid settlement or will effective.
Publishing an extrajudicial settlement while deliberately leaving out a known heir.
Selling the entire property when the seller owns only an undivided hereditary share.
Withdrawing or spending estate funds without records.
Ignoring lifetime donations that may affect collation or legitimes.
Waiting for a family agreement before addressing tax and local-transfer deadlines.
Assuming possession for many years automatically defeats the rights of all other heirs.
Relying on verbal promises about who will receive a house or farm.
Repudiating an inheritance casually. Repudiation must be made in a public or authentic instrument or through a petition in the estate proceeding and, once validly made, is generally irrevocable.

When legal help is urgent

Consult a Philippine succession lawyer promptly if:

someone is hiding, destroying, or altering a will;
estate property is being sold, mortgaged, transferred, or withdrawn without all necessary authority;
an heir was omitted from a deed or court filing;
filiation is disputed, especially while the alleged parent is still alive;
a minor or incapacitated heir is being asked to sign or waive rights;
there are competing spouses, multiple marriages, an alleged void marriage, or a foreign divorce;
the decedent or property has a foreign-country connection;
a probate notice, summons, demand, tax assessment, or proposed waiver has been received;
signatures or acknowledgments may be forged;
estate funds, rent, crops, or business income are disappearing; or
a two-year Rule 74 period or another claim deadline may be running.

Qualified indigent applicants may seek assistance from the Public Attorney’s Office. The Integrated Bar of the Philippines also maintains legal-aid contacts.

Frequently asked questions

Can a parent leave everything to only one child?

Not if doing so impairs the legitimes of other compulsory heirs, unless those heirs were validly disinherited for statutory causes. The favored child may keep only what falls within that child’s legitime and the disposable portion, subject to the will and the estate’s full computation.

Does the eldest child receive a bigger share?

No. Birth order and gender do not increase an heir’s statutory share. Legitimate children in the same degree generally inherit equally.

Can a surviving spouse take half of the property and another share as heir?

Possibly. The spouse’s marital-property share is not an inheritance. After that share is separated, the spouse may inherit from the deceased spouse’s net estate.

Do grandchildren inherit if their parent is alive?

Ordinarily, their living and qualified parent, being nearer in degree, excludes them in intestate succession. Grandchildren may receive property through a will, a donation, or a valid right of representation.

Can a nonmarital child inherit from the father?

Yes, if filiation is legally established. The child is a compulsory heir of the parent and an intestate heir under the applicable rules. The exact share depends on the other surviving heirs.

Does using the father’s surname prove inheritance rights?

Not by itself. Inheritance depends on legally sufficient proof of filiation, not merely the surname used.

Can an unmarried partner inherit?

Not automatically as a spouse. The partner needs a valid will or another independent legal basis, such as co-ownership, a beneficiary designation, or a contract.

Can one heir refuse the settlement?

Yes. An heir cannot ordinarily be forced to sign an extrajudicial settlement. Another interested party may seek judicial settlement or partition.

Can heirs inherit the decedent’s unpaid loans?

The estate answers for transmissible debts. The heirs’ liability through succession is limited to the value of what they inherit, but estate assets may have to be sold before any net distribution.

Is an extrajudicial settlement valid without publication?

Failure to comply with Rule 74 publication requirements creates serious defects and prevents reliance on the summary procedure’s protections. Publication also does not cure the omission of a nonparticipating heir without notice.

What if the decedent was a foreign citizen?

Under Article 16 of the Civil Code, the decedent’s national law generally governs the order of succession, amount of successional rights, and intrinsic validity of testamentary provisions. Philippine procedural, property-registration, tax, and conflict-of-laws issues may still apply to Philippine assets. A foreign will may require allowance in the Philippines under Rule 77.

Official legal sources

This article provides general legal information, not legal advice or a definitive computation for any estate. Inheritance rights depend on the complete family tree, dates, citizenship, marital status, governing documents, property ownership, and evidence. Sources and current procedures were checked as of August 4, 2026.