Is there a tax amnesty in the Philippines in 2026?
No active amnesty is open as of June 2026. The Estate Tax Amnesty under Republic Act No. 11956 expired on June 14, 2025, and was not extended before it lapsed. The separate Tax Amnesty on Delinquencies under RA 11213 closed even earlier, on December 31, 2020. A new extension measure, House Bill No. 6614, passed the House of Representatives on third and final reading on December 16, 2025, but as of mid-2026 the Senate has not enacted its counterpart, so it is not yet law. Until both chambers pass it and the President signs it, heirs and delinquent taxpayers are governed by the regular Tax Code, penalties included.
What was the estate tax amnesty (RA 11956)?
The estate tax amnesty let heirs settle unpaid estate taxes at a flat 6% of the net taxable estate at the time of death, with a minimum amnesty tax of ₱5,000 per decedent, and with all surcharges, interest, and penalties waived. It covered estates of decedents who died on or before May 31, 2022, whether or not the BIR had issued an assessment, as long as the estate tax remained unpaid. The availment window ran from June 15, 2023 to June 14, 2025.
This was a genuine bargain. To see why, consider Lola Remedios, who died in 2015 leaving a Quezon City house and lot with a net taxable estate of ₱4,000,000. Her grandchildren never filed.
| Scenario | Computation | Amount due |
|---|---|---|
| Under amnesty (had they filed by June 14, 2025) | ₱4,000,000 × 6% | ₱240,000 |
| Regular regime today (2026) | ₱240,000 + 25% surcharge + ~12% interest/yr | ~₱600,000+ and rising |
The amnesty would have frozen the bill at ₱240,000. Now, every year that passes adds roughly 12% interest, so delay is expensive. Learn how the underlying tax works on our estate tax in the Philippines page, and inheritors can follow the dedicated property inheritors tax guide.
What was the tax amnesty on delinquencies?
The Tax Amnesty on Delinquencies under RA 11213 (implemented by RR 4-2019) covered all national internal revenue taxes, including income tax, VAT, percentage tax, withholding tax, capital gains tax, documentary stamp tax, donor's tax, and excise tax, for taxable year 2017 and prior years. Unlike the estate amnesty, it applied to delinquent accounts, assessments that had become final, and tax cases already in court or under criminal prosecution. The rate depended on how far the case had progressed:
| Case status | Amnesty rate |
|---|---|
| Delinquencies and assessments that became final and executory | 40% of basic tax assessed |
| Tax cases subject to a court's final and executory judgment | 50% of basic tax |
| Pending criminal cases (DOJ/courts) for tax evasion or other offenses | 60% of basic tax |
| Withholding agents who withheld but did not remit | 100% of the tax withheld |
Applications had to be filed by December 31, 2020 after four COVID-era extensions. That window is closed. If you carry an old VAT or income tax delinquency, you cannot use this amnesty today; you must pursue a compromise settlement or abatement directly with the BIR. To keep current liabilities clean, review your filing cadence with our guide on how to file your ITR and the quarterly tax deadlines.
Who would qualify if the amnesty is extended?
Based on HB 6614 as passed by the House, an extended estate tax amnesty would cover estates of decedents who died on or before December 31, 2024, with a new availment window running to December 31, 2028. Qualified availers would include the executor or administrator, legal heirs, transferees, or beneficiaries. Estates already issued a Certificate Authorizing Registration (eCAR) for fully paid taxes would not need it. Again, this is the proposed rule; it only takes effect if the Senate concurs and the bill becomes law. We will update this page the moment that happens.
How do you avail of the estate tax amnesty?
If and when an amnesty window is open, the BIR process is straightforward. The same steps applied under RA 11956 and would likely carry over under any extension:
- Step 1 — Gather documents. Death certificate, TIN of the estate and heirs, certified true copies of titles (TCT/CCT) or vehicle registration, a tax declaration with zonal/fair market values, and an extrajudicial settlement or court order.
- Step 2 — Compute the tax. Apply 6% to the net taxable estate at the time of death, but never less than ₱5,000 per decedent. For layered estates (a grandparent then a parent), each transfer is a separate ₱5,000 floor.
- Step 3 — File the ETAR. Accomplish the Estate Tax Amnesty Return, BIR Form 2118-EA, and the Acceptance Payment Form, BIR Form 0621-EA, and present them with documents to the Revenue District Office (RDO) of the decedent's residence.
- Step 4 — Get the APF endorsed. The RDO has five working days to endorse the Acceptance Payment Form or flag deficiencies. Only an endorsed APF can be paid.
- Step 5 — Pay. Settle at an Authorized Agent Bank or Revenue Collection Officer.
- Step 6 — Submit proof and claim the eCAR. Lodge the stamped returns and proof of payment with the RDO to receive the eCAR that lets you transfer titles.
What penalties apply now that the amnesty has lapsed (information gain)
This is the section most competitor articles skip. With no amnesty open, an unsettled estate pays the regular estate tax under the TRAIN Law plus the full delinquency stack. Take the Santos family, whose father died in March 2019 with a ₱6,000,000 net taxable estate. The estate tax return was due nine months after death (around December 2019) but was never filed. Here is the 2026 picture:
| Component | Basis | Amount |
|---|---|---|
| Basic estate tax | ₱6,000,000 × 6% | ₱360,000 |
| Surcharge (late filing) | 25% × ₱360,000 | ₱90,000 |
| Interest (~6 years × 12% p.a., simplified) | ₱360,000 × 12% × ~6.5 yrs | ~₱280,800 |
| Compromise penalty (in lieu of criminal action) | BIR schedule | up to ₱50,000 |
| Estimated total | ~₱780,000 |
The ₱360,000 base more than doubled. The 12% interest is the silent killer: it adds to the cost every single year of delay. The lesson is that waiting for a possible amnesty is a gamble, because interest keeps running while Congress deliberates. Model your own number on the estate tax calculator before deciding.
Common mistakes Filipino heirs make
- Assuming the amnesty is still open. It lapsed on June 14, 2025. Filing an ETAR today will be rejected and any payment applied against the regular tax with penalties.
- Forgetting the ₱5,000 floor per decedent. In multi-generation estates, a single property may pass through two or three decedents, each owing at least ₱5,000.
- Using the wrong valuation. Estate tax is computed on values at the date of death, not today's market price.
- Ignoring DST and CGT on later transfers. After the eCAR, selling the inherited property triggers separate taxes; check our capital gains tax and documentary stamp tax calculators, and the real estate sellers tax guide.
Optimization: what to do while there is no amnesty
First, settle now rather than wait, because interest accrues annually and an extension is not guaranteed. Second, if the liability is genuinely unaffordable, ask your RDO about an application for compromise settlement (typically 10% to 40% of the basic tax for financial incapacity) or abatement of penalties; these remain available outside any amnesty. Third, keep watching this page and official BIR issuances, because if HB 6614's counterpart passes the Senate, a fresh 6% window covering deaths through December 31, 2024 could reopen. For unrelated business delinquencies, freelancers and small businesses should get compliant going forward via BIR registration and the freelancer registration guide.
This article is general information, not legal or tax advice. Verify figures against current BIR issuances or consult a Philippine tax professional before acting.
]]>Sources and References
The rates, thresholds, and rules on this page are drawn from official Philippine government issuances and reputable tax references. Tax rules change; always confirm current figures with the relevant agency before acting.
- REPUBLIC ACT NO. 11956 (Estate Tax Amnesty extension to June 14, 2025) — Supreme Court of the Philippines E-Library
- Missed the estate tax amnesty? What now? — PwC Philippines
- House OKs estate tax amnesty extension on final reading (HB 6614) — BusinessWorld
- Revenue Regulations No. 21-2018 — Implementing Section 249 (Interest, 12% per annum) of the NIRC under the TRAIN Law — Bureau of Internal Revenue (BIR)
- Guidelines and Instructions for BIR Form No. 2118-EA / Acceptance Payment Form 0621-EA — KPMG Philippines
- DOF further extends deadline for tax amnesty on delinquencies until Dec. 31, 2020 — Department of Finance (Philippines)