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Extra-Judicial Settlement Estate Philippines

Extra-Judicial Settlement of Estate Template Philippines: Free Sample & Complete Guide

How to settle a Philippine intestate estate without court — requirements under Rule 74, heirs block, publication, BIR estate tax, and title transfer steps.

May 5, 2026 · 12 min read

What Is an Extra-Judicial Settlement of Estate?

An Extra-Judicial Settlement of Estate (EJS) is the mechanism under Section 1, Rule 74 of the Rules of Court by which the heirs of a person who died without a will (intestate) distribute the estate among themselves through a notarized document — without filing a judicial petition for settlement. It is the fastest and most cost-effective way to transfer a deceased person's assets to their heirs in the Philippines.

You may encounter the same instrument under several names — Deed of Extrajudicial Settlement, Settlement of Estate, or Partition of Estate — usually shortened to EJS. Variants such as an EJS with Sale or an EJS with Waiver of Rights build on the same document but additionally convey the property to a buyer or waive an heir's share.

When there is only one heir, the document is instead called an Affidavit of Self-Adjudication — but the requirements (publication, BIR clearance, registration) are the same.

When Can You Use an Extra-Judicial Settlement?

Under Rule 74, all three conditions must be met:

  1. The decedent died intestate (without a valid will)
  2. The estate has no outstanding debts at the time of settlement (or debts have been paid)
  3. All heirs are of legal age (18 and above) — if any heir is a minor, the court must be involved unless a judicial guardian has been appointed

Required Elements of an EJS

  1. Decedent's identity — full name, date of death, place of death, marital status
  2. Surviving heirs — full names, ages, relationship to the deceased, addresses
  3. Inventory of estate — description of all properties (real and personal), with TCT/CCT numbers for real property
  4. Declaration of no debts — or that all debts have been paid
  5. Partition clause — how the estate is divided among the heirs
  6. Publication clause — acknowledgment that the EJS will be published as required
  7. All heirs as affiants — all must sign and swear before the notary
  8. Acknowledgment block — the notary certifies each heir's appearance

Free Extra-Judicial Settlement Template

EXTRAJUDICIAL SETTLEMENT OF ESTATE KNOW ALL MEN BY THESE PRESENTS:

We, the undersigned heirs of the late Pedro Dela Cruz, namely: Juan Dela Cruz, Filipino, of legal age, single, residing at 123 Mabuhay Street, Barangay San Antonio, Quezon City, Son of the deceased; Ana Dela Cruz, Filipino, of legal age, single, residing at 456 Mabini Street, Barangay Poblacion, Makati City, Daughter of the deceased; and Maria Dela Cruz, Filipino, of legal age, widowed, residing at 123 Mabuhay Street, Barangay San Antonio, Quezon City, surviving spouse of the deceased; hereby declare that:

1. Pedro Dela Cruz died on March 10, 2025 at Quezon City, and is survived by his/her surviving spouse, Maria Dela Cruz, and by the other undersigned heirs.

2. The undersigned are the sole and only surviving legal heirs of the deceased, there being no other heirs, compulsory heirs, or persons legally entitled to participate in the estate known to us, and all of us are of legal age with full civil capacity to execute this instrument.

3. The deceased left the following real property:

a parcel of residential land with an area of 250 square meters covered by Transfer Certificate of Title No. T-123456 of the Registry of Deeds of Quezon City, together with the improvements thereon

That the parties acknowledge that the above-described property is conjugal partnership property, and that only the share, rights, and interests of the deceased are the subject of this settlement, without prejudice to the lawful rights of the surviving spouse and other persons, if any.

4. The deceased died intestate and left no will; to the best of our knowledge, the deceased left no debts, obligations, or claims unpaid at the time of death and at the time of this settlement; and no proceedings for the settlement, administration, or probate of the estate of the deceased are pending before any court.

5. The heirs hereby adjudicate and divide the estate rights, shares, and interests of the deceased in the above-described property as follows:

The heirs hereby adjudicate the estate to themselves in equal undivided (pro indiviso) shares, share and share alike.

6. The parties hereby undertake to cause the publication of this Extrajudicial Settlement of Estate in a newspaper of general circulation once a week for three consecutive weeks, in accordance with Rule 74 of the Rules of Court.

7. The parties acknowledge that this settlement is without prejudice to the rights of creditors, heirs, or other persons who may have lawful claims under Rule 74 of the Rules of Court, within the period provided by law.

8. This instrument is executed for purposes of settlement, partition, adjudication, publication, estate tax processing, issuance of the Certificate Authorizing Registration, and registration with the Register of Deeds and other government offices as may be required by law.

IN WITNESS WHEREOF, we have hereunto set our hands this January 15, 2026 at Quezon City, Philippines.

JUAN DELA CRUZ
Son
ANA DELA CRUZ
Daughter
MARIA DELA CRUZ
Surviving Spouse
SIGNED IN THE PRESENCE OF:
ROBERTO CRUZ
Witness
ELENA REYES
Witness
REPUBLIC OF THE PHILIPPINES)
QUEZON CITY) S.S.

BEFORE ME, a Notary Public for and in the above jurisdiction, personally appeared the following parties:

Name Competent Evidence of Identity
JUAN DELA CRUZ Philippine Passport No. P2345678B
ANA DELA CRUZ Philippine Passport No. P3456789C
MARIA DELA CRUZ Philippine Passport No. P1234567A

known to me or identified by me through competent evidence of identity to be the same persons who executed the foregoing instrument and acknowledged that the same is their free and voluntary act and deed.

This instrument consists of ___ pages, including the page on which this acknowledgment is written, and has been signed by the parties and their instrumental witnesses on each and every page hereof.

WITNESS MY HAND AND SEAL on the date and at the place first above written.

Doc. No. ;
Page No. ;
Book No. ;
Series of .

After Signing: Steps to Transfer Title

  1. Notarize — all heirs must appear before the notary
  2. Publish — once a week for 3 consecutive weeks in a newspaper of general circulation; obtain Affidavit of Publication with tearsheets
  3. File Estate Tax Return (BIR) — within 1 year of death; pay 6% estate tax on net estate; obtain Certificate Authorizing Registration (CAR)
  4. Pay Transfer Tax — at the local government treasurer's office
  5. Register with the Register of Deeds — submit the EJS, Affidavit of Publication, BIR CAR, transfer tax receipt, and other required documents to transfer the title

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Frequently Asked Questions

What is an Extra-Judicial Settlement of Estate in the Philippines?
An Extra-Judicial Settlement of Estate (EJS) is a notarized document by which the heirs of a deceased person divide and adjudicate the estate among themselves without going to court, as allowed under Section 1, Rule 74 of the Rules of Court. It requires: (1) the decedent died without a will (intestate); (2) no outstanding debts; and (3) all heirs are of legal age and agree on the partition.
What are the requirements for an Extra-Judicial Settlement in the Philippines?
Requirements: (1) the decedent must have died intestate (without a will); (2) no outstanding debts at the time of settlement (or creditors have been paid); (3) all heirs must be of legal age — if any are minors, a court-approved guardian or judicial settlement is needed; (4) the settlement must be published once a week for 3 consecutive weeks in a newspaper of general circulation; (5) it must be filed with the Register of Deeds if it involves real property.
What taxes are payable after an Extra-Judicial Settlement?
The heirs must pay Estate Tax to the BIR at 6% of the net estate (after deductions). Under the TRAIN Law (RA 10963), the estate tax rate is a flat 6%. The estate tax return must be filed within 1 year from the decedent's death (extendable). BIR clearance (Certificate Authorizing Registration) is required before the Register of Deeds will transfer the title.
What if only one heir survives?
If there is only one heir (or one surviving heir), the document is called an "Affidavit of Self-Adjudication" rather than a settlement — one person adjudicates the entire estate to themselves. The same publication requirement and BIR clearance apply.
Can an EJS be used to transfer land title to the heirs?
Yes. After signing and publication, the heirs submit the EJS (with the Affidavit of Publication, BIR Certificate Authorizing Registration, and other documents) to the Register of Deeds to transfer the title. The Register of Deeds will cancel the original title and issue a new one in the heirs' names.
Is a Deed of Extrajudicial Settlement the same as an Extra-Judicial Settlement of Estate?
Yes — Deed of Extrajudicial Settlement, Settlement of Estate, and Partition of Estate are different names for the same Rule 74 instrument, which lawyers abbreviate as EJS. Variants like an EJS with Sale or an EJS with Waiver of Rights are not identical documents, however: they add a sale of the inherited property to a buyer, or a waiver of an heir's share in favor of the others, on top of the basic partition. Legalia's generator produces the standard Extrajudicial Settlement of Estate.

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