BIR Amnesty Philippines: What It Is and How to Apply

Hoping to settle unpaid taxes under a BIR amnesty Philippines 2026 program? Here is the thing, the major tax amnesty that millions of Filipinos used for years officially closed in mid-2025, and as of July 2026, no new national BIR tax amnesty has been signed into law yet. What you do right now, and how you prepare if a new program opens, depends on knowing exactly where things stand.

What BIR Tax Amnesty Actually Means

A BIR tax amnesty is a time-limited program that lets taxpayers settle unpaid taxes at a reduced rate, usually a flat percentage, in exchange for BIR waiving all penalties, surcharges, and interest that accumulated on top of the original tax due.

It does not erase the tax itself. What it removes is the extra baggage that builds up over years of non-payment, the penalties and interest that can sometimes be larger than the original amount owed. If you have questions about penalties under regular rules, our BIR penalty guide covers the standard rates, and our Late filing guide explains what happens when you miss a deadline.

What Happened to the Estate Tax Amnesty

The most well-known BIR tax amnesty in recent years covered estate taxes, which are taxes owed when someone dies and passes property to their heirs. The program was originally created by RA 11213 in 2019 and was extended multiple times.

Under the final extension, Republic Act 11956, the estate tax amnesty covered estates of decedents who passed away on or before May 31, 2022. The rate was a flat 6% of the total net estate, with all surcharges, interest, and penalties waived once paid.

The final deadline was June 14, 2025, with documents accepted until June 30, 2025. That program is now closed. If your family missed it, BIR has reverted to the standard rules of the National Internal Revenue Code, which generally means a 25% surcharge on the original unpaid tax plus 12% annual interest, and higher surcharges in cases of willful neglect.

The Real Property Tax Amnesty

A separate program, the Real Property Tax Amnesty under Republic Act 12001, ran alongside the estate tax program for a different purpose. This covered penalties, surcharges, and interest on unpaid local real property taxes for properties with liabilities incurred before July 5, 2024.

The availment deadline was July 5, 2026, with local government units implementing their own ordinances. This program has now also reached its closing window. If you believe you still have a filing outstanding, verify directly with your local city or municipal treasurer’s office, since LGU deadlines varied slightly.

Is a New Amnesty Coming

Yes, there is active legislation in Congress as of mid-2026. The Department of Finance has expressed support for House Bill 6614, which would extend the Estate Tax Amnesty further, potentially until December 31, 2028, and may also expand coverage.

However, as of July 2026, HB 6614 has not been signed into law. A bill being supported and a bill being enacted are different things. Until the President signs a new amnesty law and BIR releases its implementing regulations, there is no active estate tax amnesty program you can avail of today.

Watch the BIR website and ask BB for updates once any new legislation is enacted.

What Are Your Options Without an Amnesty

If you have unpaid estate taxes or other outstanding tax liabilities right now, you still have options even without an amnesty program in place.

You can file and pay voluntary compliance, meaning you pay the tax due now along with the applicable surcharges and interest under standard NIRC rules. This is better than waiting for an amnesty that may not arrive, since BIR interest continues to accumulate monthly.

If BIR has already issued a formal assessment or demand letter, you may also explore compromise settlement options under existing BIR guidelines, which are separate from amnesty programs. Consulting a licensed CPA or tax lawyer is strongly advisable for assessed cases.

How to Apply for BIR Amnesty Philippines 2026 If a New Program Opens

While no new amnesty is active yet, knowing the general process now means you can move quickly if Congress passes HB 6614 or a similar law.

1. Confirm your eligibility under the new law, specifically the coverage dates for the decedent’s death or the period of tax liability covered.
2. Gather required documents, typically including proof of death (for estate tax), certified true copies of land titles or property documents, TINs of heirs, and an estate inventory.
3. Compute the amnesty amount based on the flat rate specified in the new law, applied to the net estate or applicable tax base.
4. File the appropriate amnesty return, such as BIR Form 2118-EA for estate tax amnesty, at the RDO where the decedent was registered or where the property is located.
5. Pay the amnesty tax through an authorized agent bank or through BIR’s payment channels, and secure your Certificate of Availment or electronic Certificate Authorizing Registration (eCAR), which you will need to transfer title.

Amnesty Timeline Table

Program	Governing Law	Coverage	Status as of July 2026
Estate Tax Amnesty	RA 11213 + RA 11956	Decedents who died on or before May 31, 2022	CLOSED (deadline was June 14, 2025)
Real Property Tax Amnesty	RA 12001	Unpaid RPT liabilities before July 5, 2024	CLOSED (deadline was July 5, 2026)
Proposed new Estate Tax Amnesty extension	HB 6614 (pending)	TBD if enacted	NOT YET LAW as of July 2026

How to Pay BIR Using GCash

If a new amnesty opens and you need to pay, or if you are settling regular tax dues voluntarily right now, GCash works for BIR payments.

1. Open your GCash app and tap “Pay Bills.”
2. Select “Government,” then choose “BIR.”
3. Enter your TIN, RDO code, form type, and the tax period you are settling.
4. Enter the exact amount due.
5. Confirm the payment and save your reference number as proof.

You can also use the BIR online payment portal as an alternative.

Common Mistakes When Dealing With Back Taxes

Most missed opportunities around amnesty programs come from waiting too long. Watch out for these.

1. Assuming a new amnesty will always be extended, and therefore waiting rather than acting on the current one.
2. Relying on second-hand information about amnesty deadlines instead of checking BIR directly.
3. Not gathering documents early, since titles, death certificates, and estate inventories take time to obtain and certify.
4. Thinking that not filing an estate tax return means BIR has no record of the liability, when unreported estates are still assessable under existing law.
5. Waiting for a new amnesty before attempting to transfer property titles, when voluntary compliance under regular rules is available now.

Ben’s Story: A Family Settling an Estate in Nueva Ecija

Ben and his siblings inherited agricultural land in Nueva Ecija from their father, who passed away in March 2021. Their family had not yet settled the estate tax when the June 2025 deadline arrived.

They missed the estate tax amnesty by less than three months. Rather than waiting for a possible new law, their family engaged a CPA to compute the estate tax liability under standard NIRC rules, including surcharges and interest, and paid the total due to BIR to secure the eCAR needed to transfer the land title.

Ben now monitors the BIR website and has asked BB to notify him if a new amnesty program is enacted, so he can assess whether any remaining sibling’s share might benefit from future relief.

Final Thoughts

The BIR amnesty Philippines 2026 situation is clear but not final. The major programs that ran for years have closed, and no replacement is in force yet, but Congress is actively considering a new extension.

If you missed the estate tax amnesty, your best move right now is voluntary compliance under regular rules, not waiting indefinitely for a new program that may or may not come. The interest clock does not stop.

BB is available 24/7 to give you the latest updates on any new amnesty legislation the moment it becomes law. Stay informed, take action early, and you will be in a much better position whenever the next opportunity opens.

Disclaimer: This guide is for informational purposes only and does not constitute legal or accounting advice. For complex tax situations, consult a licensed CPA.