The Short Answer
Yes, but all the heirs must take part, and what the parent left must be settled first or at the same time. All the heirs either settle the estate (the property left behind) first and then sell, or sign one notarized Deed of Extrajudicial Settlement with Sale (an agreement outside court that divides the estate and sells the land to the buyer at the same time). Either way, the Estate Tax Return must be filed and the BIR's eCAR (its certificate that lets the title move) issued before the title can move. One heir acting alone can sell only their own share, not the whole lot (Civil Code, Art. 493).
Example: The Reyes Family of Tanauan
Names and details in this example are made up.
Ernesto Reyes died in January 2026 in Tanauan, Batangas, without a will and without debts. He left a 300-square-meter lot that he had inherited from his own parents, so it was his alone, not part of what he owned with his wife. The title is still in his name. He is survived by his wife Remedios and three children: Liza, who lives in Tanauan; Joel, who works as a welder in Saudi Arabia; and Marvin, who lives in Laguna.
Their neighbor, Mr. Bautista, owns the tabing-lote and offers ₱2,400,000 for the whole lot. Say that is higher than the BIR zonal value.
Step 1: who owns the lot now. With no will, Remedios and the three children inherit in equal shares. Each owns one-fourth of the lot, worth ₱600,000. None of them owns a particular corner yet. See who inherits without a will.
Step 2: all four sign. The family signs a Deed of Extrajudicial Settlement with Sale before a notary in Tanauan. Joel cannot come home, so he signs a Special Power of Attorney at the Philippine consulate in Riyadh, naming Liza to sign for him. The deed is published once a week for three weeks in a newspaper.
Step 3: the estate tax. The lot is worth less than the ₱5,000,000 standard deduction, so no estate tax is due. The family still files the Estate Tax Return with the BIR, because the transfer needs an eCAR.
Step 4: the taxes on the sale. The sale itself is taxed like any sale of land:
| Tax | Rate | Amount on ₱2,400,000 |
|---|---|---|
| Capital gains tax | 6% | ₱144,000 |
| Documentary stamp tax | 1.5% | ₱36,000 |
They also pay the local transfer tax and settle any unpaid amilyar. The family and Mr. Bautista agree in the deed who pays which. After taxes, each heir gets one-fourth of the money from the sale.
What if Marvin had refused? Remedios, Liza and Joel could still sell their own three-fourths share. But Mr. Bautista would then only become a co-owner with Marvin, not the owner of the whole lot. Most buyers will not pay for that.
Why the Heirs Cannot Simply Sign as If the Parent Were Alive
From the moment of death, the land belongs to the heirs together, in shares. The parent can no longer sell, so a deed in the parent's name signed after death is not valid. Signing a dead parent's name, or dating a deed before the death, is falsification, which is a crime.
The Registry of Deeds will also want proof of who the heirs are and that the Estate Tax Return was filed. So the estate has to be dealt with first, or together with the sale.
Two Ways to Sell
| Route | How It Works | When Families Choose It |
|---|---|---|
| Settle first, then sell | The heirs sign a Deed of Extrajudicial Settlement, pay the estate tax and transfer the title to their names. Later, they sign a separate Deed of Absolute Sale to the buyer. | When there is no buyer yet, or when the heirs are dividing the land among themselves and only some will sell. |
| Extrajudicial Settlement with Sale | One notarized deed settles the estate and sells the land to the buyer. The title can go from the parent's name to the buyer's. | When all heirs agree to sell the whole lot to one buyer now. |
Both routes need every heir to sign, either in person or through a Special Power of Attorney. Extrajudicial Settlement is allowed only if there is no will and no unpaid debts. Both also need publication in a newspaper once a week for three weeks.
If there is a will, it must first be allowed by a court through probate (the court case that approves a will). If the heirs cannot agree, the way forward is a court case for partition (dividing the property).
For the steps and papers, see dividing the property of someone who died, without going to court.
What One Heir Can Sell Alone
Each heir can sell their own undivided share without the others (Civil Code, Art. 493). The buyer then steps into that heir's place as a co-owner. They do not get a specific portion of the land until it is divided.
If an heir sells their share to an outsider, the other co-owners may have a right to buy it back from the buyer for the same price, called legal redemption (Civil Code, Arts. 1620 and 1623). The period is short and runs from written notice of the sale, so act quickly if this happens in your family.
An heir who sells the whole lot without the others binds only their own share. The other heirs keep theirs.
Taxes and the Order of Payments
- Estate tax. 6% of the net estate (what is left after deductions) after a ₱5,000,000 standard deduction and other deductions. The return is due within one year from death. Even when no tax is due, the return is filed so the BIR can issue the eCAR. Estimate it with the estate tax calculator.
- Taxes on the sale. Capital gains tax of 6% and documentary stamp tax of 1.5%, on the higher of the price and the government's value of the land. See the property sale costs calculator.
- Local taxes. Transfer tax at the treasurer's office, and a clearance showing the real property tax is paid.
Late estate tax adds surcharges and interest. If the parent died long ago, ask the BIR first how much has built up.
Government fees can change. Always check the current amount with the office before you pay. Last checked October 8, 2026.
If You Are the Buyer
- Ask for the Death Certificate and PSA certificates showing who all the heirs are. Be wary if one heir says they are selling "for the family" without the others' signatures or SPAs.
- A title that comes from an Extrajudicial Settlement carries a Rule 74 annotation (a warning note on the title). For two years, a left-out heir or an unpaid creditor (someone the parent owed) can still claim against the land.
- Pay through the bank and against signed, notarized documents. See checking land before buying and transferring a land title.
Common Questions
Can One of Us Sell Tatay's Lot Even If the Rest of Us Do Not Sign?
Only their own share. One heir cannot sell the whole lot, or a specific part of it, without the others (Civil Code, Art. 493). The buyer gets only what that heir owned, and the Registry of Deeds needs all the heirs' signatures to transfer the whole title.
My Sister Is an OFW. Does She Need to Come Home to Sign?
No. She can sign a Special Power of Attorney before a Philippine consulate, or before a local notary followed by an apostille, naming someone in the Philippines to sign for her. See the SPA to sell property.
Can We Sell First and Pay the Estate Tax From the Proceeds?
Families often use the buyer's money to pay the taxes, but the Estate Tax Return must still be filed and the eCAR issued before the title can be transferred. Agree in writing with the buyer how the money will be released and who pays which tax.
Both Our Parents Have Died and the Title Is in Both Their Names. What Then?
There are two estates to settle, one for each parent. They can usually be covered in one deed, but each death has its own Estate Tax Return. Ask the BIR how they handle it.
Is There a Deadline to Sell?
No deadline to sell. But the Estate Tax Return is due within one year from death, and penalties run after that. The longer the family waits, the more heirs and paperwork there are.
Not legal advice. This is general information. For advice on your own situation, consult a lawyer. If you cannot afford one, the Public Attorney's Office (PAO) or an IBP legal aid office may help for free.
Government fees, rules and requirements change, so always check with the office concerned before you go. This page explains the general rules; it cannot tell you how they apply to your own family or case. Last reviewed October 8, 2026.