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House approves estate tax amnesty extension on second reading

admin December 11, 2025

THE House of Representatives has approved on Second Reading today the measure extending the period of availment of the Estate Tax Amnesty, following the sponsorship delivered by Ways and Means Committee Chairperson Rep. Miro Quimbo.

House Bill No. 6614 seeks to provide families with a longer and more flexible window to settle long-unpaid estate taxes and secure titles to inherited properties.

The proposed extension covers estates of decedents who died on or before December 31, 2024, and moves the deadline of availment to December 31, 2028. The bill also allows installment payments of estate taxes within two years, with a minimum initial payment of 25 percent.

In his sponsorship speech, Rep. Quimbo underscored that while the existing Estate Tax Amnesty has generated revenue amounting to ₱15.52 billion from 2019 to June 2025, the greater impact lies in helping 318,254 families resolve years-old estate issues.

Quimbo said extending the amnesty allows the State to meet taxpayers with understanding and grace while they deal with a personal loss, especially those with compounded problems of financial hardship or long-standing family issues.

“Behind every estate is a grieving family. Hindi ito reward ng kapabayaan; ito ay pagbibigay ng pagkakataon. Pagkakataon para maayos ang legal na estado ng mga ari-arian, at para ang susunod na henerasyon ay magmana ng pag-asa, hindi ng problema.” Quimbo said.

He added that the country still retains one of the most stringent estate tax systems in the region, contributing to the difficulty many families face in complying.

The Marikina lawmaker also pointed out that collections from estate tax amnesty allows the government to raise funds to support government programs without having to impose new taxes. “When allocated properly, earnings from estate tax amnesty alone could translate to more than 6,000 classrooms and 2,000 health centers across the country.” Rep. Quimbo said.

The measure is identified as a priority of the Legislative-Executive Development Advisory Council (LEDAC)

Tags: estate tax amnesty

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