Last Will and Testament (Philippines)
LAST WILL AND TESTAMENT
Notarial Will — Civil Code of the Philippines (Republic Act No. 386), Articles 804-806
I, [Testator Name], [Testator Age] years of age, [Civil Status], married to [Spouse Name], Filipino, residing at [Testator Address], being of sound and disposing mind and memory, and not acting under undue influence, fraud, menace, or duress, do hereby declare this to be my Last Will and Testament, executed this [Will Date].
ARTICLE I. REVOCATION OF PRIOR WILLS
I hereby revoke, cancel, and annul all wills, codicils, and testamentary dispositions heretofore made by me, leaving this Last Will and Testament as my sole and final expression of my testamentary wishes.
ARTICLE II. COMPULSORY HEIRS AND LEGITIME
My compulsory heirs and their relationship to me are: [Compulsory Heirs]
[Legitime Acknowledgment]
ARTICLE III. TESTAMENTARY DISPOSITIONS
Real Property:
[Real Property Dispositions]
Personal Property:
[Personal Property Dispositions]
Residual Estate:
[Residual Clause]
ARTICLE IV. APPOINTMENT OF EXECUTOR
I hereby appoint [Executor Name], residing at [Executor Address], as the Executor of this Last Will and Testament. My Executor shall have full authority to: collect and manage all estate assets; pay all lawful debts and estate taxes to the Bureau of Internal Revenue (BIR) under the TRAIN Law (RA 10963); obtain the BIR Electronic Certificate Authorizing Registration (eCAR); and distribute the estate as provided herein after probate by the Regional Trial Court (RTC).
ATTESTATION CLAUSE
We, the undersigned attesting witnesses, each of legal age and of sound mind, hereby certify that the foregoing Last Will and Testament, consisting of ______ pages including this page, was signed by the testator [Testator Name] in our presence and in the presence of each other, and that each of us likewise signed our names on every page of the will in the presence of the testator and of each other, in accordance with Article 805 of the Civil Code of the Philippines (RA 386).
Witness 1: [Witness 1]
Witness 2: [Witness 2]
Witness 3: [Witness 3]
ACKNOWLEDGMENT
BEFORE ME, a Notary Public for and in ______________, personally appeared the testator [Testator Name] and the above witnesses, known to me and to me known to be the same persons who executed the foregoing Last Will and Testament consisting of ______ pages, and they acknowledged to me that the same is their free and voluntary act and deed. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my notarial seal on [Will Date].
Notary Public
PTR No.: _______________
IBP OR No.: _______________
Doc. No.: _____; Page No.: _____; Book No.: _____; Series of 20____.
Testator
________________
Signature
Witness 1
________________
Signature
Witness 2
________________
Signature
Witness 3
________________
Signature
What Is a Last Will and Testament (Philippines)?
A Last Will and Testament in the Philippines sets out the testator's wishes for their property on death, naming beneficiaries and the executors responsible for carrying them out. Wills are governed by the Civil Code of the Philippines (Republic Act No. 386), Articles 783-795, which define a will, its forms, and the testator's testamentary freedom.
Philippine law imposes the concept of legitime — the portion of the estate that compulsory heirs are entitled to by law and which the testator cannot freely dispose of by will under Article 886. Compulsory heirs under Article 887 include: legitimate children and descendants (legitimate 1/2 of estate as legitime); illegitimate children (1/4 of estate or 1/2 of the legitimate children's share); the surviving spouse (1/4 if there are children, or proportionally with collaterals); and ascendants in default of descendants. The free portion — the estate after deducting the legitime — may be freely disposed of by the testator.
The TRAIN Law (Republic Act No. 10963) and the Estate Tax Amnesty Act (Republic Act No. 11213, as extended by RA 11956) affect estate planning strategy. Under the TRAIN Law, estate tax is now a flat 6% of the net estate (after deductions for family home, standard deduction, and other allowances) — replacing the previous graduated rates. Estates of decedents who died before the TRAIN Law may avail of the estate tax amnesty under RA 11213.
Probate of a notarial will before the Regional Trial Court (RTC) acting as a probate court is mandatory under Article 838 of the Civil Code — a will does not produce legal effects unless probated. The probate proceeding under Rules 75-90 of the Rules of Court verifies the due execution of the will and the testamentary capacity of the testator.
The legal framework governing the Last Will and Testament (Philippines) in Philippines draws on several key statutes and regulatory bodies. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Parties executing a Last Will and Testament (Philippines) in Philippines should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Civil Code of the Philippines (RA 386), Art. 783-795 sets the foundational requirements.
When Do You Need a Last Will and Testament (Philippines)?
A Last Will and Testament in the Philippines is needed by any Filipino or foreign national with assets in the Philippines who wishes to control the distribution of their estate after death.
A Last Will and Testament is needed by any adult with assets — real property, bank accounts, investments, business interests, or personal property — to specify which heirs or legatees will receive specific assets, subject to the legitime of compulsory heirs under Article 887 of the Civil Code.
A Last Will and Testament is needed to disinherit a compulsory heir for causes specified in Articles 919-921 of the Civil Code (e.g., conviction of an offense carrying a penalty of 6 or more years, attempt against the testator's life, abandonment). Without a will, disinheritance is impossible as the disinherited heir would simply receive their intestate share.
A Last Will and Testament is needed to appoint an executor (administrator) of the estate under Article 869, avoiding disputes among heirs over estate administration. The appointed executor applies to the RTC probate court for Letters Testamentary under Rule 78 of the Rules of Court.
A Last Will and Testament is needed when the testator wishes to leave a bequest or legacy to a non-compulsory heir — a friend, charity, godchild, or illegitimate relative — from the free portion of the estate after satisfying the legitime of compulsory heirs.
A Last Will and Testament is critical for OFWs (Overseas Filipino Workers) and Filipinos abroad whose estates may span multiple jurisdictions, as the Civil Code governs succession to Philippine assets regardless of domicile under Article 16 of the Civil Code (lex situs for real property; lex nationalii for personal property of Filipinos).
Parties in Philippines should prepare a Last Will and Testament (Philippines) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your Last Will and Testament (Philippines)
A valid Last Will and Testament for the Philippines (notarial will) must contain the following elements under Articles 804-806 of the Civil Code to be admitted to probate.
Testator's Declaration of Testamentary Capacity: An express statement that the testator is of legal age (18 or older under Article 797), sound mind under Article 799 (able to know the nature of the estate, the natural objects of their bounty, and the nature of the testamentary act), and executing the will freely and voluntarily. The testator's mental capacity is presumed but may be contested in probate proceedings.
Identification of Heirs and Legatees: Full legal names and relationships of all compulsory heirs (legitimate and illegitimate children, surviving spouse, ascendants) and any devisees or legatees from the free portion. The testator must acknowledge the legitime of compulsory heirs — the minimum forced share under Articles 888-900 of the Civil Code.
Disposition of Estate: Specific bequests, legacies, and devises from the free portion of the estate. Real property in the Philippines must be described with sufficient particularity — lot number, TCT/OCT number, area, and location — to allow identification at the Registry of Deeds. Bank accounts, investments, and personal property should be identified by institution and account number.
Appointment of Executor: The name and address of the executor (albacea) designated under Article 869. The executor is responsible for managing the estate, paying debts, filing the estate tax return with the Bureau of Internal Revenue (BIR) under TRAIN Law (RA 10963), and distributing the estate per the will after probate.
Attesting Witnesses: Under Article 805 of the Civil Code, a notarial will must be signed by the testator in the presence of at least 3 credible witnesses who must also sign each page in the presence of the testator and of each other. Witnesses must be of legal age, of sound mind, and able to read and write under Article 820.
Acknowledgment Before Notary Public: The testator and all 3 witnesses must acknowledge the will before a notary public under Article 806 of the Civil Code and the 2004 Rules on Notarial Practice. The notary public subscribes to and seals the will after the acknowledgment.
Additional compliance elements for a Last Will and Testament (Philippines) used in Philippines include: Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Forms-legal.com provides this template as a starting point for Philippines-compliant documentation.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Last Will and Testament (Philippines) (Philippines) [Legal document template]. Forms Legal. https://forms-legal.com/philippines/estate-planning/wills/last-will-and-testament-philippines
"Last Will and Testament (Philippines) (Philippines)." Forms Legal, 2026, https://forms-legal.com/philippines/estate-planning/wills/last-will-and-testament-philippines.
@misc{formslegal-last-will-and-testament-philippines,
author = {{Forms Legal}},
title = {Last Will and Testament (Philippines) (Philippines)},
year = {2026},
howpublished = {\url{https://forms-legal.com/philippines/estate-planning/wills/last-will-and-testament-philippines}},
note = {Free legal document template. Based on Civil Code of the Philippines (RA 386), Art. 783-795}
}
Frequently Asked Questions
A notarial will and a holographic will are the two types of wills recognized under the Civil Code of the Philippines (RA 386). A notarial will under Articles 804-806 must be in writing, signed by the testator on each page, subscribed by at least 3 credible witnesses on each page in the presence of the testator and each other, and acknowledged before a notary public under the 2004 Rules on Notarial Practice. A holographic will under Article 810 must be entirely handwritten, dated, and signed by the testator — no witnesses or notarization are required, but the entire document must be in the testator's own handwriting without any typed or printed portions. The key practical difference is authentication in probate: a holographic will must be authenticated by at least 3 witnesses who knew the testator's handwriting, as required by Rule 76, Section 11 of the Rules of Court, whereas a notarial will is authenticated by the signatures of the 3 attesting witnesses who observed the execution. Both types must be probated before the Regional Trial Court (RTC) to be effective.
Compulsory heirs in the Philippines are determined by Article 887 of the Civil Code (RA 386) and cannot be deprived of their legitime (forced share) except for grounds specified in Articles 919-921. The compulsory heirs and their legitime shares are: (1) Legitimate children and descendants — their legitime is 1/2 of the hereditary estate; with the surviving spouse, children's legitime remains 1/2 and the surviving spouse receives 1/4; (2) Illegitimate children — their combined legitime is 1/2 of the share of each legitimate child (or 1/4 of the estate if there are legitimate children); if there are no legitimate children, illegitimate children receive 1/3 of the estate; (3) Surviving spouse — receives 1/4 of the estate if there are legitimate children, or 1/3 if there are only illegitimate children, or 1/2 if there are no descendants; (4) Legitimate parents and ascendants — entitled to 1/2 of the estate if there are no descendants. The free portion of the estate — after satisfying all legitime obligations — may be freely disposed of by will to anyone.
Yes, probate of a Last Will and Testament in the Philippines is mandatory under Article 838 of the Civil Code (RA 386). A will produces no legal effect unless allowed by the Regional Trial Court (RTC) acting as a probate court in a Special Proceeding under Rules 75-90 of the Rules of Court. Probate is the court proceeding that verifies: (1) the due execution of the will — that it was executed with the required formalities (signatures, witnesses, notarization under Articles 805-806); (2) the testamentary capacity of the testator at the time of execution under Article 799; and (3) that the will was not procured by fraud, undue influence, or duress. Even if all heirs agree to the will's contents, they cannot simply divide the estate per the will without a probate order — attempting to do so exposes the heirs to liability for unpaid estate taxes and renders subsequent property transfers defective. Estate tax under the TRAIN Law (RA 10963) — 6% of the net estate — must be paid to the BIR within 1 year from the decedent's death (extendable for meritorious reasons) to obtain the BIR Electronic Certificate Authorizing Registration (eCAR) needed to transfer title.
Under the TRAIN Law (Republic Act No. 10963, effective January 1, 2018), estate tax in the Philippines is a flat rate of 6% imposed on the net estate of a decedent — the gross estate minus allowable deductions, as computed under Sections 85-90 of the Tax Code (National Internal Revenue Code, as amended by RA 10963). The gross estate includes all real property in the Philippines, tangible personal property wherever situated (for Filipino decedents), bank deposits, investments, business interests, and claims. Allowable deductions include: (1) Standard Deduction of PHP 5,000,000 for resident/citizen decedents; (2) Family Home deduction up to PHP 10,000,000 for the decedent's family home; (3) claims against the estate (legitimate debts with substantiation); (4) unpaid mortgages; (5) medical expenses within 1 year of death (max PHP 500,000); and (6) shares of the surviving spouse in the conjugal or absolute community property. The estate tax return must be filed and tax paid within 1 year from the decedent's death under Section 90 of the NIRC, payable to any Authorized Agent Bank (AAB). An estate tax amnesty under RA 11213 (as extended by RA 11956) covers estates of decedents who died on or before December 31, 2017.
A foreigner may execute a valid will in the Philippines under two alternative legal frameworks. Under Article 816 of the Civil Code of the Philippines (RA 386), an alien domiciled in the Philippines may make a will in accordance with Philippine law (following Articles 804-806 for a notarial will or Article 810 for a holographic will). Alternatively, an alien may execute a will in the Philippines following the formalities prescribed by their national law (lex nationalii) under Article 17 of the Civil Code — the formal requirements of the foreign country's law will be recognized. For succession to real property located in the Philippines, however, Article 16 of the Civil Code mandates that Philippine law governs — meaning the legitime of Filipino compulsory heirs must be respected even in a foreign national's will disposing of Philippine real property. A foreign will executed abroad may be probated in the Philippines under Rule 77 of the Rules of Court (probate of will proved outside the Philippines), which requires authentication of the foreign will before the Philippine consul or embassy in the country where it was executed. Estate tax under RA 10963 applies to all property in the Philippines regardless of the decedent's nationality.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
Found an error? Let us knowRelated Documents
You may also find these documents useful:
Holographic Will (Philippines)
A Holographic Will for the Philippines under Article 810 of the Civil Code (RA 386). Entirely handwritten, dated, and signed by the testator — no witnesses or notary required. Covers testamentary dispositions, legitime of compulsory heirs, and executor appointment.
Codicil (Philippines)
A Codicil for the Philippines under Article 825 of the Civil Code (RA 386) to supplement, revoke, or modify an existing Last Will and Testament. Must be executed with the same formalities as the original will — witnessed notarial or handwritten holographic form.
Extrajudicial Settlement of Estate — Will (Philippines)
An Extrajudicial Settlement of Estate for the Philippines under Rule 74 of the Rules of Court and Section 1 thereof, allowing heirs to divide a decedent's estate without court proceedings when there is no will and no outstanding debts. Requires publication and BIR estate tax compliance under TRAIN Law (RA 10963).
Petition for Probate (Philippines)
A Petition for Probate of Will for the Philippines filed before the Regional Trial Court (RTC) under Rules 75-78 of the Rules of Court. Initiates the mandatory court proceeding to allow a Last Will and Testament and appoint an executor under the Civil Code (RA 386).
Estate Tax Return (Philippines)
An Estate Tax Return preparation guide for the Philippines under the TRAIN Law (RA 10963) and BIR Form 1801. Covers the 6% flat estate tax rate, allowable deductions including the PHP 5,000,000 standard deduction, family home deduction, and BIR eCAR requirements for title transfer.