Philippine Estate Tax Calculator

1Civil Status of Decedent

This determines whether a conjugal/community property split and surviving spouse share apply.

2Gross Estate

Enter Fair Market Value (FMV) at time of death. For real property, use the higher of BIR Zonal Value or Assessor's FMV.

Real Properties (Schedule 1)

Subtotal: ₱0.00

Add one line per parcel/unit. Use the higher of BIR Zonal Value or Assessor's FMV. Mark the Family Home separately — it gets its own special deduction later.

Personal Properties

Subtotal: ₱0.00

Maps to BIR Schedules 2 (Shares), 2A (Other Personal Properties), and 4 (Business Interest). Break it down so it's easy to trace later.

Schedule 2 — Shares of Stock

Listed Shares (PSE-traded) FMV = closing price at date of death

₱

Unlisted Shares FMV = book value per share

₱

Schedule 2A — Other Personal Properties

Cash on Hand (physical cash, not bank deposits)

₱

Bank Deposits (checking/savings — exclude amounts already withdrawn & taxed at 6% FWT, see toggle below)

₱

Motor Vehicles (cars, motorcycles, etc. — FMV at date of death)

₱

Jewelry, Antiques, Art & Collectibles

₱

Receivables (loans the decedent extended to others)

₱

Investments (UITFs, mutual funds, bonds, T-bills)

₱

Insurance Proceeds (only if beneficiary is the estate/executor/administrator — proceeds to a named beneficiary are excluded entirely)

₱

Other Personal Property (anything not listed above)

₱

Schedule 4 — Business Interest (net equity in sole prop / partnership, etc.)

₱

Taxable Transfers (revocable transfers, transfers in contemplation of death)

₱

Bank deposits already subjected to 6% FWT?

Ordinary Deductions (Step 3)

Subtotal: ₱0.00

Debts, obligations, and losses chargeable against the estate. Allocate to exclusive or conjugal as applicable.

Claims Against the Estate (debts/obligations)

₱

Unpaid Mortgages / Taxes / Casualty Losses

₱

Property Previously Taxed (Vanishing Deduction)

₱0.00

Applies when the decedent acquired this property by inheritance or donation within 5 years before death — prevents double estate taxation on the same asset. Exclusive property only.

Date Property Was Previously Inherited/Donated

Date of Decedent's Death

Value Previously Taxed (FMV used in the prior estate/donor's tax return)

₱

Less: Mortgage Paid on this Property Since (if decedent paid down debt tied to it, reduces the deductible base)

₱

Proportionate Other Deductions (this property's share of expenses/losses claimed in the prior estate, if any)

₱

Time elapsed —

Applicable rate —

Vanishing Deduction ₱0.00

Transfers for Public Use (exclusive only)

₱

4Special Deductions

Standard Deduction is automatic under TRAIN Law — no receipts required.

Standard Deduction (₱5,000,000)

Family Home — Deductible Value (auto-filled if checked above; conjugal FH counted at ½ value per BIR; capped at ₱10,000,000 — editable)

₱

RA 4917 (amount received from employer due to death, included in gross estate)

₱

Philippine Estate Tax Computation

TRAIN Law (RA 10963) · Sections 84–86 · BIR Form 1801

Generated · Civil Status:

Computation Breakdown

Filing Reminders

Deadline: File BIR Form 1801 within one (1) year from date of death.

Extension: Up to 5 years if settled judicially, or 2 years if settled extrajudicially.

Installments: Cash installments over 2 years permitted upon RDO approval, if payment in full would cause undue hardship.

Estate Tax Calculator

1Civil Status of Decedent

2Gross Estate

4Special Deductions

Computation Breakdown

⚠️ CPA Certification RequiredGross Estate > ₱5M

Filing Reminders