Estate Tax Calculator
BIR
Work out estate tax at 6% after the ₱5,000,000 standard deduction and the family home allowance. Many ordinary estates come out at zero.
This calculator does not carry current agency interest or dividend rates. You enter the rate, so a result is only as current as the figure you typed.
It is an estimate for planning, not an official quotation, and BIR's own computation is what governs. Confirm the figures before you commit to anything.
Every figure on this page is from Bureau of Internal Revenue's own published documents.
Last verified 1 source, listed below
National Internal Revenue Code of 1997, as amended1. PHGuides is independent and not affiliated with BIR.
What this calculator does
It applies Section 86 of the Tax Code before Section 84, which is the order that decides the answer. Estate tax is 6% of the net estate, and the deductions come off first.
The two that matter most need no argument and no receipts:
| Deduction | Amount | Basis |
|---|---|---|
| Standard deduction | ₱5,000,000.00 | Sec 86(A)(1) |
| Family home | Up to ₱10,000,000.00 | Sec 86(A)(7) |
| Nonresident not a citizen, instead of the above | ₱500,000.00 | Sec 86(B)(1) |
Why so many estates owe nothing
A ₱10,000,000.00 estate made up of an ₱8,000,000.00 family home and ₱2,000,000.00 of other assets carries ₱13,000,000.00 of deductions. There is nothing left to tax.
| Step | Figure |
|---|---|
| Gross estate | ₱10,000,000.00 |
| Standard deduction | ₱5,000,000.00 |
| Family home, under the ₱10,000,000.00 cap | ₱8,000,000.00 |
| Total deductions | ₱13,000,000.00 |
| Net estate | ₱0.00 |
| Estate tax at 6% | ₱0.00 |
Change the family home to ₱14,000,000.00 and the answer changes, because the deduction stops at ₱10,000,000.00 and Section 86(A)(7) says the excess is taxable. On a ₱30,000,000.00 estate that leaves ₱15,000,000.00 net and ₱900,000.00 of tax.
Where the family home cap bites
| Family home value | Deduction allowed | Excess taxed |
|---|---|---|
| ₱5,000,000.00 | ₱5,000,000.00 | ₱0.00 |
| ₱10,000,000.00 | ₱10,000,000.00 | ₱0.00 |
| ₱14,000,000.00 | ₱10,000,000.00 | ₱4,000,000.00 |
| ₱20,000,000.00 | ₱10,000,000.00 | ₱10,000,000.00 |
The deadline the calculator cannot help with
The return is due within 1 year of the death under Section 90(B). The Commissioner may grant an extension in meritorious cases, but not more than 30 days. Where the estate went through court, a certified copy of the partition schedule and the court order must reach the Commissioner within 30 days of the order.
Filing is electronic or manual, with an authorized agent bank, a Revenue District Office through a Revenue Collection Officer, or an authorized tax software provider.
On the amnesty
The estate tax amnesty is closed. RA 11956 extended availment only until 14 June 2025. The full history is in our estate tax guide, which also covers the conditions on the claims deduction, including the rule that a debt instrument had to be notarized when the debt was incurred and that a loan contracted within 3 years of the death needs a statement showing how the proceeds were used.
Giving property away during your lifetime is taxed separately under donor’s tax at the same 6%, and selling rather than transferring on death brings capital gains tax into play instead.