How to Transfer an Inherited Property Title in the Philippines

(Estate Settlement and Title Transfer Guide for Heirs)

Losing a loved one is never easy. But beyond the emotional weight, there’s a legal responsibility that families often face: transferring the title of an inherited property.

Many heirs are left asking, “Where do we even start?”

Don’t worry — this guide will walk you through the entire process, step by step, in plain Filipino English style, so you’ll know exactly what to do and where to go.

Step 1: Determine if There’s a Will (Testate vs. Intestate)

The process depends on whether the deceased (the decedent) left a will or not:

• Testate succession → There is a valid will specifying how properties will be distributed.

• Intestate succession → There is no will, so inheritance follows Philippine laws of succession (spouse, children, parents, siblings, etc.).

If there’s no dispute among heirs and the estate is not huge or complicated, you can settle it extrajudicially — meaning without going to court.

Step 2: Secure the Death Certificate and Property Documents

Before doing anything else, gather all essential documents:

• Death Certificate of the deceased

• Original Transfer Certificate of Title (TCT) or Condominium Certificate of Title (CCT)

• Tax Declaration (land and improvement, from the Assessor’s Office)

• Latest Real Property Tax (RPT) receipts

• IDs of all heirs

• Marriage and birth certificates (to prove relationship to the deceased)

If there’s a will, secure a court order of probate. If none, proceed to extrajudicial settlement.

Step 3: Execute an Extrajudicial Settlement of Estate (EJS)

If the heirs agree among themselves, they can execute an Extrajudicial Settlement of Estate (EJS) — a notarized document that states how the property will be divided.

Requirements:

• All legal heirs must be of legal age.

• The estate has no outstanding debts.

• All heirs must sign and acknowledge the document before a notary public.

If only one heir inherits everything, execute an Affidavit of Self-Adjudication instead.

Pro Tip: Attach the Certified True Copy of the title and the Death Certificate to your EJS.

Step 4: Publish the Settlement

The EJS (or Affidavit of Self-Adjudication) must be published in a newspaper of general circulation for three consecutive weeks.

This publication requirement serves as public notice and protects against future disputes.

Keep a copy of the newspaper pages as proof — you’ll need them for title transfer later.

Step 5: Pay the Estate Tax at the Bureau of Internal Revenue (BIR)

Before any title transfer, you must pay the Estate Tax to the BIR. The rate is 6% of the net estate value (based on R.A. 10963 – TRAIN Law).

Formula: Estate Tax = (Gross Estate – Allowable Deductions) × 6%

Required Documents:

• Death Certificate

• TCT/CCT (original and photocopy)

• Tax Declaration (land and improvements)

• EJS or Affidavit of Self-Adjudication

• IDs and TINs of heirs

• Certified copy of the title

• Notarized list of assets and liabilities

• Proof of published EJS

• BIR Form 1801 (Estate Tax Return)

Once processed, the BIR will issue a Certificate Authorizing Registration (CAR) — this is your green light for title transfer.

Step 6: Pay Transfer Taxes and Fees

After obtaining the CAR, proceed to pay the Transfer Tax at the City or Municipal Treasurer’s Office where the property is located.

Bring:

• CAR (from BIR)

• EJS or Affidavit of Self-Adjudication

• Tax Declaration

• Death Certificate

• RPT Receipts

Rates: 0.5% to 0.75% of the property’s value.

Step 7: Transfer the Title at the Register of Deeds (RD)

Submit all required documents to the Register of Deeds to officially transfer the title under the heirs’ names.

Documents to Submit:

• Original title (TCT or CCT)

• EJS or Affidavit of Self-Adjudication

• CAR (from BIR)

• Tax Clearance Certificate

• Transfer Tax Receipt

• IDs of heirs

• Death Certificate

After payment of registration fees, you’ll receive a claim stub. The new title, now under the heirs’ names, can usually be claimed after a few weeks.

Step 8: Update the Tax Declaration

Lastly, visit the Municipal or City Assessor’s Office to update the Tax Declaration in the name of the new owner(s).

Bring:

• Certified True Copy of the new title

• CAR

• EJS or Affidavit of Self-Adjudication

• Death Certificate

This final step ensures the local government recognizes the new owners for property tax purposes.

Quick Summary

Step	Task	Office	Output
1	Prepare documents	—	Gather all proofs of ownership and death certificate
2	Execute Extrajudicial Settlement	Notary Public	Notarized EJS or Self-Adjudication
3	Publish EJS	Newspaper	Proof of Publication
4	Pay Estate Tax	BIR	Certificate Authorizing Registration (CAR)
5	Pay Transfer Tax	Treasurer’s Office	Official Receipt
6	Transfer Title	Register of Deeds	New Title under heirs’ names
7	Update Tax Declaration	Assessor’s Office	Updated Tax Declaration

Final Thoughts

Transferring an inherited property title isn’t just a legal process — it’s a way of continuing your loved one’s legacy properly and responsibly.

Yes, it can feel bureaucratic, but by taking it one step at a time, you’ll avoid costly mistakes and delays.

“Inheritance is not just about property — it’s about protecting your family’s story.”

Handle it right, and you’ll have peace of mind knowing that your family’s assets are legally secured for generations to come.

Author’s Note

Written by Cris Rosales Jr., founder of A Little Bit of Everything in Life — a space where real estate knowledge, financial clarity, and life lessons blend seamlessly for the modern Filipino.