⚠️ This guide was researched and updated in May 2026. Laws and regulations change frequently. For specific legal advice regarding your jurisdiction, please consult with local legal counsel.

Philippines Will & Estate Planning Guide

Read about will creation and estate planning in Philippines. This guide covers witness rules, probate processes and jurisdiction-specific considerations that may apply. Rules vary, so consult a qualified professional for advice on your circumstances.

Estate Planning in Philippines at a Glance

Philippines follows civil law with Spanish colonial influences and legitimate inheritance (legitime) system protecting compulsory heirs. Both notarial and holographic wills accepted. Estate tax at 6% above PHP 5 million. Strong forced heirship rules cannot be violated.

Notarial or holographic wills accepted
Legitime protects 1/2 of estate
3 witnesses for notarial wills
6% estate tax above PHP 5M
Probate court required
Strong family protection laws
Documentary stamp tax 1.5%

Will Requirements in Philippines

Creating a will in Philippines typically involves national rules and any local variations. Witness requirements, signing procedures and other formalities can vary by jurisdiction, so consult a qualified professional for advice specific to your circumstances.

Witness Requirements: Notarial will: 3 witnesses who sign in presence of testator and each other. Holographic: none

Holographic Wills:Handwritten wills may be recognised

Inheritance Tax in Philippines

Tax Rate: 6%

Tax Threshold: 85,000 USD

No specific spousal exemption beyond standard deduction

Family Shares and Estate Administration in Philippines

Protected family shares: Legitime (forced heirship) reserves 1/2 of estate for compulsory heirs: children and descendants, parents and ascendants, surviving spouse. Compulsory heirs cannot be totally disinherited except for legal causes in the Civil Code.

Administering the estate: Regional Trial Court handles probate. Process typically takes 2-5 years due to court backlogs. Will must be proven authentic and valid. Estate inventory and appraisal required. Tax clearance needed before distribution.

Related Resources

What Happens Without a Will?

Read about intestacy rules and how an estate may be distributed if you die without a will.

Global Inheritance Tax Guide

Compare inheritance tax rates, thresholds and exemptions across countries.

Digital & Physical Will Signatures

How signing rules differ across jurisdictions and where digital signatures may be accepted.

Estate Planning Information for Philippines

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