Inheritance in the Philippines: Who Inherits and What to Do First

Who inherits depends on whether there is a valid will and who survives the deceased. Without a will, the Civil Code calls legitimate children and descendants first; in their default, legitimate parents and ascendants. Illegitimate children and the surviving legal spouse inherit alongside them under fixed rules. If no descendants, ascendants or illegitimate children survive, the spouse shares with any brothers, sisters, nephews and nieces; with no spouse either, collateral relatives up to the fifth degree inherit, and finally the State. Even with a will, compulsory heirs keep their legitime. What to do first: separate the spouse’s own share of marital property from the estate, gather records, then choose a settlement route. Civil Code, Articles 887, 960 and 978–1011.

Key takeaways

• Inheritance begins at death. Rights to succession are transmitted then, but settlement still requires identifying assets, liabilities and legally entitled persons. Civil Code, Articles 776–778.
• Who owns an asset comes first. A marital-property share of the surviving spouse is different from that spouse’s inheritance from the deceased. Family Code, Articles 102–103 and 129–130.
• A will matters, but is not unlimited. The Civil Code protects compulsory heirs’ legitime; an intestate rule applies when the law calls for it. For the heir classes and proof to gather, see our compulsory-heirs guide. Civil Code, Articles 886–887, 904 and 960.
• Children’s status and proof of relationship matter. Include all potential children in the records check; do not assume a child is excluded because the parents did not marry. Civil Code, Articles 887, 979, 983 and 988; Family Code, Article 176.
• Parents may be called in the right circumstances. Their position depends on the descendants and other surviving heirs. Civil Code, Articles 887, 985–988 and 997–1000.
• Settlement route and tax filing are separate jobs. Rule 74 has conditions for extrajudicial settlement, while the BIR has estate-tax and transfer requirements. Rules of Court, Rule 74, Sections 1–4; BIR Form 1801 guidance.

Legal basis: four questions to separate

Question	Controlling starting point	What to verify
What can pass on death?	Civil Code, Articles 774–778	Assets, transmissible rights and obligations; death date.
Is there a will and a protected legitime?	Civil Code, Articles 886–887, 904 and 960	Original will, named heirs and compulsory heirs.
Who may inherit without a will?	Civil Code, Articles 978–1002	Spouse, descendants, parents and legally proved relationships.
What was marital property?	Family Code, Articles 75, 102–103 and 129–130	Marriage date, settlement, applicable regime, title and obligations.
How is the estate settled and transferred?	Rules of Court, Rule 74; BIR Form 1801	Will, debts, agreement, minor heirs, real property and tax position.

Who may inherit? Start with the family situation

These are screening examples, not share calculations. Even a seemingly simple family tree may change when a child predeceased the decedent, a will exists, filiation is contested or the marriage’s legal status is disputed. The Civil Code’s representation and heir-class rules require a case-specific application. Civil Code, Articles 970–977 and 978–1002.

Situation at death	General starting point	First check
Surviving legal spouse and children	Both spouse and children may be heirs. First separate the spouse’s own marital-property interest from the deceased’s estate. Civil Code, Articles 887 and 996–999; Family Code, Articles 102–103 and 129–130.	Marriage status, each child’s records, any will and property regime.
Children, with no surviving spouse	Descendants are a primary intestate class; establish each child’s status and whether representation applies. Civil Code, Articles 970–983.	PSA birth records, recognition or adoption records, and death records of any predeceased child.
Surviving parents and no legitimate descendants	Legitimate parents or ascendants may be called, but the position of other children and a surviving spouse must also be checked. Civil Code, Articles 887, 985–991 and 997–1000.	The deceased’s birth record, children’s records and marriage record.
Surviving live-in partner	Do not treat the partner as a legal spouse for inheritance. A separate property or valid-will question may arise. Civil Code, Articles 783, 887 and 960–961.	Marriage status, title, contributions and any will. See the common-law partner guide.

The precise fraction can turn on combinations of heirs, legitime, representation, debts, donations and other facts. Avoid dividing land or withdrawing assets based only on a sample fraction. Civil Code, Articles 886–911 and 970–1002.

For orientation only, these are the Civil Code’s intestate (no-will) shares in common combinations, applied to the deceased’s net estate after debts and after the surviving spouse’s own marital-property share is set aside:

Who survives (no will)	Intestate share	Civil Code
Spouse and legitimate children	The spouse receives the same share as each legitimate child.	Article 996
Spouse and legitimate parents	The spouse receives one-half; the parents or ascendants receive the other half.	Article 997
Spouse and illegitimate children only	The spouse receives one-half; the illegitimate children receive the other half.	Article 998
Spouse and brothers or sisters	The spouse receives one-half; the brothers and sisters or their children receive the other half.	Article 1001
Spouse alone	The spouse inherits the entire estate.	Article 995
Illegitimate children alone	They inherit the entire estate if no legitimate descendants or ascendants survive.	Article 988

Two cautions: a spouse who gave cause for a legal separation loses these intestate rights (Article 1002), and an illegitimate child does not inherit without a will from the legitimate children and relatives of his or her parent (Article 992). Combinations not shown, such as legitimate and illegitimate children together, follow Articles 983, 895 and 999. Civil Code.

Property ownership before inheritance

First classify each asset: exclusively owned by the deceased, exclusively owned by the surviving spouse, part of an absolute community or conjugal partnership, or owned with someone else. The applicable regime may depend on the marriage date and a marriage settlement. Family Code, Articles 75, 91–92, 102–103 and 105–130. The property relations guide and property evidence guide help with that first question.

When a marriage ends by death, the Family Code directs liquidation of community or conjugal property with estate settlement. Only after determining the deceased’s net interest can the family sensibly assess what passes to heirs. A surviving spouse’s ownership share is not an inheritance share and should not be added to the estate as though the deceased owned it. Family Code, Articles 102–103 and 129–130.

If a title is in one name, do not assume that name alone settles the property regime or the inheritance question. Compare when and how the asset was acquired, the marriage settlement, title, purchase and loan records, and applicable exclusions. Family Code, Articles 91–96 and 109–118. A children’s rights guide addresses filiation and related inheritance distinctions.

Records to gather without exposing private details

1. Death and relationship: obtain the death certificate and available PSA marriage and birth certificates. Gather lawful proof of filiation, recognition, adoption or a relevant court judgment where applicable. Do not publish children’s personal records online.
2. Wishes and family status: preserve any original will and record the legal names of possible heirs. Do not assume separation in fact, a church record or a surname proves marital or child status.
3. Assets and liabilities: list land titles, tax declarations, bank or investment records, business interests, loans and other known debts. Separate what is documented from what remains disputed. Civil Code, Articles 774–776.
4. Marital-property evidence: gather any marriage settlement, acquisition papers and records of exclusive ownership or contributions. Family Code, Articles 75 and 91–130.
5. Existing filings: check whether anyone has started estate proceedings or a BIR filing. The BIR’s Form 1801 instructions identify documents commonly required for the tax return and registered property. BIR Form 1801 guidance.

These are a preparation checklist, not a claim that every document is mandatory in every case. Ask the office or professional handling a specific filing which certified copies and authorizations it needs.

What to do next: choose the correct route

1. Map the facts. Record the death date, nationality and residence of the deceased, possible heirs, will, known debts and property locations. Cross-border facts can change the governing law; the Civil Code expressly addresses succession of a non-Filipino decedent by national law. Civil Code, Article 16.
2. Separate ownership and succession. Classify marital and individually owned assets before allocating an estate. For a death during an absolute community or conjugal partnership, ask promptly about the Family Code’s liquidation requirements and six-month rule when there is no judicial settlement. Family Code, Articles 103 and 130.
3. Ask whether agreement-based settlement fits. Rule 74 describes extrajudicial settlement if there is no will and no debts and the heirs are adults or minors with duly authorized representation. The heirs sign a public instrument (a deed of extrajudicial settlement, or an affidavit of self-adjudication for a sole heir) filed with the register of deeds, post a bond equal to the value of any personal property, and publish the settlement in a newspaper of general circulation once a week for three consecutive weeks. For two years after distribution, an heir or creditor who was left out can still demand a court settlement and recover from the distributees. Do not use a family agreement to erase an omitted heir or creditor. Rules of Court, Rule 74, Sections 1, 2 and 4.
4. Use a court route when the facts require it. A will, disputed heirship, disagreement over ownership, unpaid debts or an objection to the proposed distribution warrants a succession lawyer’s assessment of probate, administration or partition. Rule 74 itself says heirs who disagree may divide the estate in an ordinary action of partition. If you cannot afford a lawyer, the Public Attorney’s Office assists qualified indigent clients in civil cases, subject to its income and merit tests. Rules of Court, Rule 74, Section 1; PAO services.
5. Check tax and transfer steps. Ask the BIR about estate-tax filing and any clearance needed before transfer of registered property, then ask the relevant register of deeds or other registry about its requirements. The BIR’s Form 1801 guidelines (January 2018) set a one-year filing period from death (extendable by up to 30 days in meritorious cases) and a 6% tax on the net taxable estate. They list the documents for the electronic Certificate Authorizing Registration, including the death certificate, TINs of the decedent and heirs, and the deed of extrajudicial settlement, affidavit of self-adjudication or court order. If paying at once would cause undue hardship, the guidelines allow the Commissioner to extend payment for up to two years in an extrajudicial settlement or five years in a judicial one. Obtain advice for earlier deaths or unusual facts. BIR Form 1801 guidance.

If there is a dispute: preserve documents, avoid signing an incomplete deed or privately selling contested property, and seek advice from a Philippine succession lawyer. If another person controls records, request copies through lawful channels rather than accessing accounts or documents without authority. If intimidation or violence is involved, prioritize safety and seek appropriate local emergency or legal assistance before negotiating directly.

Frequently asked questions

Do a surviving spouse and children both inherit?

They may both have succession rights, but identify the legal spouse, each child’s filiation, any will and the property that actually belongs to the estate before calculating shares. A spouse’s ownership in marital property is a separate question from the spouse’s inheritance.

Do parents inherit when the deceased left children?

The answer depends on which descendants survive, their legally established status and whether there is a valid will. Legitimate parents are generally called in intestacy in default of legitimate children and descendants, while other combinations require their own analysis. Do not infer entitlement from a family tree alone.

Does a will let someone exclude a spouse or child?

A will can direct succession only within the limits of Philippine law. The Civil Code protects the legitime of compulsory heirs, subject to its specific rules; a claimed disinheritance or disputed will needs case-specific review.

Can the heirs use an extrajudicial settlement?

Rule 74 permits an agreement-based route when its conditions are met, including no will and no debts, with adults or duly represented minors. The deed must be filed with the register of deeds, bonded for any personal property and published once a week for three consecutive weeks. A disputed heir, unresolved debt or contested will calls for legal advice before anyone signs or registers a deed.

When should we ask about estate tax?

Ask the BIR or a qualified tax professional promptly after death. The BIR’s Form 1801 guidelines (January 2018) state a one-year filing period from death and a 6% rate on the net taxable estate, but the applicable rule and filing position should be checked for the date of death and the estate’s facts.

Related guides

• Property relations between spouses
• Rights of children born inside and outside marriage
• Inheritance and property rights of a common-law partner
• Inheritance after annulment, nullity or legal separation

Sources and legal citations

• Republic Act No. 386, Civil Code of the Philippines — Articles 16, 774–778, 783, 886–911 and 960–1014: succession, compulsory heirs, legitime and the order of intestate succession.
• Executive Order No. 209, Family Code of the Philippines — Articles 75, 91–103, 105–130 and 176: property regimes, liquidation and child-status context.
• Rules of Court, Rule 74 (Summary Settlement of Estates) — Sections 1, 2 and 4: extrajudicial settlement, bond, publication and the two-year period for omitted heirs and creditors.
• Bureau of Internal Revenue, Guidelines and Instructions for BIR Form No. 1801 (January 2018) — one-year filing period, 6% rate, payment extensions and eCAR requirements.
• Public Attorney’s Office, Services — free legal assistance for qualified indigent clients.

Sources rechecked as of: October 15, 2026

This guide provides general Philippine legal information, not legal advice for a particular estate. A qualified Philippine lawyer and, where needed, a tax professional can apply the current rules to your records and the date of death.