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Estate Tax &
Liquidity Estimator
A clearer starting point for your legacy conversation. Explore a simplified Philippine estate-tax scenario using today’s values, then consider the funds your family may need.
Understand your estimate
Scope, assumptions & disclaimer
This is an educational tool for planning ahead, not for settling or filing an actual estate. It models a limited scenario for a Filipino citizen or Philippine resident alien using a 6% rate, a ₱5 million standard deduction and a qualifying family-home deduction capped at ₱10 million and the person’s ownership interest. Amounts are rounded to centavos.
How this illustration works
Personal/exclusive assets plus the full shared marital assets form the model’s gross estate. Verified debts are deducted. For the confirmed equal-share married scenario, half the net shared marital estate is removed as the assumed surviving-spouse share. The standard deduction and the eligible family-home amount are then deducted. Tax is 6% of the remaining amount, floored at zero.
A family home is included as an asset before any deduction. For a shared marital home, this model uses half its entered value for the deduction, capped at ₱10 million. It does not deduct the home twice. A zero estimate does not mean there are no filing, documentation or settlement obligations.
Cases this tool does not calculate
Actual deceased estates; pre-2018 rules; estate-tax amnesty; non-resident aliens; unequal or uncertain marital property arrangements; foreign assets and tax credits; vanishing deduction; insurance-proceeds inclusion/exclusion; trusts and deemed transfers; special exemptions; other deductions; and penalties or interest. Uncertain valuations or legal classifications need individual review. If any applies, the tool withholds a numeric result.
Valuation and future changes
Real property, securities and business interests have prescribed tax-valuation rules. A market estimate, asking price or assessed value may not be the correct tax base. Applicable schedules of market values and transitional rules, including real-property valuation reforms, must be checked for the property, date and transaction. This tool does not determine official values or project future asset growth, inflation or changes in law.
Important disclaimer and disclosure
This independently presented tool is provided by Rocel Santiago Borillo for general financial education. It is not issued, approved or endorsed by the BIR, any regulator, insurer or financial institution. It is not a tax assessment, return, legal opinion, investment recommendation, product quotation, or offer of insurance or securities.
Results depend on user inputs and simplified assumptions and may overstate or understate actual liability. No representation is made that a result is complete or suitable for an individual estate. Using this tool does not create a lawyer–client, tax-adviser–client or other professional engagement. Obtain an independent review from a Philippine lawyer or qualified tax professional before filing, transferring assets, purchasing a product or making estate decisions. This notice does not exclude rights or responsibilities that cannot lawfully be excluded.
Privacy and external links
The calculator does not request names or contact information and does not transmit or persist your entered amounts. Hosting services may retain ordinary technical access logs. Print/PDF files are under your control. Following external links is subject to the destination’s privacy terms. Booking does not automatically share this estimate.
Sources and version
Model reference: BIR Revenue Regulations No. 12-2018; Republic Act No. 10963; Republic Act No. 12001 (property valuation reform). Consult BIR estate-tax guidance for official requirements.
Version 1.1 · Updated 6 October 2026. This is not a certification of legal accuracy or a substitute for an individual professional review.