Navigating Estate Taxes Under the Philippine TRAIN Law

Service Objective
Why This Service Matters
When To Get This Service
Benefits You’ll Gain
TRAIN Law & Tax Efficiency
Estate Planning FAQs

Understanding the current tax landscape is the first step toward effective legacy preservation. Under the Tax Reform for Acceleration and Inclusion (TRAIN) Law (Republic Act No. 10963), the Philippine estate tax system has been simplified to a flat rate of 6% on the net estate.

Strategic planning allows families to maximize significant legal deductions, including:

Standard Deduction: An automatic ₱5 Million deduction from the gross estate with no substantiation required.
Family Home Exemption: A deduction of up to ₱10 Million, provided the property is the decedent’s certified family residence.
Estate Tax Amnesty: For unsettled estates of those who passed away on or before May 31, 2022, the Estate Tax Amnesty has been extended until June 14, 2025, allowing heirs to settle obligations without hefty penalties or interest.

As a CPA, I help you navigate these thresholds to ensure your estate remains liquid and your heirs are protected from the 25% surcharge and 12% annual interest often triggered by late filings.

Estate Planning

Secure Your Legacy with a Comprehensive Estate Plan

Estate planning is more than a legal formality — it’s a proactive way to ensure your wealth is preserved, your wishes are respected, and your loved ones are provided for. My estate planning service helps you create a tailored strategy that covers every detail, from wills and trusts to healthcare directives and tax planning.

By understanding your unique circumstances and long-term goals, I develop solutions that safeguard your legacy, minimize estate taxes, and reduce the risk of legal disputes — giving you peace of mind for the future.

Distribute assets according to their wishes.
Avoid costly and time-consuming probate.
Minimize tax burdens for heirs.
Reduce the risk of family disputes.

My role is to help you navigate the complexities of estate planning in the Philippines — from legal documents to strategic wealth protection — so you can be confident in your plan’s effectiveness.

Starting a Family: Assign guardians and protect your children’s future.
Growing Your Wealth: Shield your assets and prepare for their transfer.
Facing Health Challenges: Put healthcare and financial powers of attorney in place.
Approaching Retirement: Review and refine your estate plan to fit your current needs.
Post-Retirement: Keep your plan updated to adapt to life changes.

Personalized Estate Plan: Tailored to your values, goals, and legal requirements.
Comprehensive Coverage: Includes wills, trusts, powers of attorney, and healthcare directives.
Expert Guidance: Backed by years of experience in wealth, tax, and succession planning.
Peace of Mind: Confidence that your wishes will be honored and your loved ones protected.
Tax Efficiency: Reduce estate taxes with proven strategies.
Smooth Transition: Ensure a clear, dispute-free transfer of assets to your heirs.