TRAIN-era estate tax is generally 6% of the net estate (Sec. 84) with deductions under Sec. 86.
Sec. 84 current consolidated text: 6% of net estate.
Sec. 86 standard deduction, family home cap, claims against the estate, etc.
Sec. 90 timing for the estate tax return (commonly within 1 year from death — verify).
Last reviewed November 9, 2026. Laws, rules and Bar Bulletins change; if a source above has been amended or superseded, the official text controls.
Executor, administrator or heirs as the Code provides.
Yes — settle estate tax before RD transfer.
Estate-kit computes from sourced NIRC provisions.
Art. 298–299 formulas for redundancy, retrenchment and disease.
P.D. 851 guidelines: 1/12 of basic salary earned in the calendar year.
Five days SIL after one year of service; commutation and exclusions.
