New Rate of Estate Tax (RR 12-2018)
The net estate of every decedent, whether resident or non-resident of the Philippines, as determined in accordance with the NIRC, shall be subject to an estate tax at the rate of six percent (6%). (Section 2, Revenue Regulation No. 12-2018. January 25, 2018)
![](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhip9Qb35Yoi7vouybA0QFAXHlchzAVyS13Vk8BM3XRle0veTFY-RvVab4j_-WhsiapNRMiCC6m7ll-ANZwjqkvO0NpQo7G845zReVun18H_ECp3FPSWnJ9CDT_rrXzTkJtd8m6WfC5Ats/s640/tax+taxation+nirc+projectjurisprudence.jpg)