Inheritance & wills in Philippines

Presidential Decree No. 1083 (Code of Muslim Personal Laws of the Philippines, 1977) codifies classical Sunni Shafi‘i faraid for Muslim Filipinos (≈10% — Bangsamoro, Maranao, Tausug, Maguindanao). Administered through the Sharia District Courts and Sharia Circuit Courts under the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM). Non-Muslim Filipinos governed by the Civil Code of the Philippines.

Wasiyyah up to one-third (PD 1083 Art. 102), in writing, signed by the testator and attested by 2 adult Muslim male witnesses of upright character (ʿadalah).

Sharia Circuit Court / Sharia District Court Registry in BARMM (or wherever the Muslim testator resides). The Clerk of the Sharia District Court maintains the register of deposited wills.

2 adult Muslim male witnesses (or 1 male + 2 female). Witnesses must be of established righteousness.

Collecting authority

National Commission on Muslim Filipinos (NCMF) · Bangsamoro Darul-Ifta

Tax relief

Donations to NCMF-accredited Muslim charities qualify for a deduction under NIRC s. 34(H) — full deduction for corporate donors.

Maximum relief

10% of taxable income for individuals; full amount for corporate donors to accredited NGOs

Notes

NCMF publishes annual Nisab in PHP each Ramadan. BARMM Bayt al-Mal manages institutional collection across Bangsamoro Region.

None under PD 1083 for Muslims. Civil Code Art. 887 (legitime) applies to non-Muslim Filipinos.

Sharia District Court issues the Decree of Distribution (PD 1083 Art. 142). Banks, BIR estate-tax clearance, Land Registration Authority and SSS / GSIS pension funds release on production of the decree.

NCMF and the Bangsamoro Darul-Ifta issue fatwa guidance and verify Nisab in PHP annually. Most Muslim Filipinos follow Shafi‘i; Tabligh communities sometimes apply Hanafi positions on specific issues.

• Property outside BARMM held by Muslim Filipinos may face dual-court jurisdiction (Sharia + Regional Trial Court) — explicit forum-selection clauses in the wasiyyah avoid the conflict.
• Mixed Muslim/non-Muslim marriages — under PD 1083 Art. 13, the Muslim spouse’s estate follows faraid; the non-Muslim spouse’s estate follows the Civil Code.

• National Commission on Muslim Filipinos (NCMF)
• Bangsamoro Autonomous Region (BARMM) Judiciary

• Is Islamic inheritance (faraid) legally recognised in Philippines?

  Presidential Decree No. 1083 (Code of Muslim Personal Laws of the Philippines, 1977) codifies classical Sunni Shafi‘i faraid for Muslim Filipinos (≈10% — Bangsamoro, Maranao, Tausug, Maguindanao). Administered through the Sharia District Courts and Sharia Circuit Courts under the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM). Non-Muslim Filipinos governed by the Civil Code of the Philippines.

• What makes an Islamic will (Wasiyyah) legally valid in Philippines?

  Wasiyyah up to one-third (PD 1083 Art. 102), in writing, signed by the testator and attested by 2 adult Muslim male witnesses of upright character (ʿadalah).

• Where do I register my will in Philippines?

  Sharia Circuit Court / Sharia District Court Registry in BARMM (or wherever the Muslim testator resides). The Clerk of the Sharia District Court maintains the register of deposited wills.

• Does Philippines have forced-heirship rules that override an Islamic will?

  None under PD 1083 for Muslims. Civil Code Art. 887 (legitime) applies to non-Muslim Filipinos.

• How does probate work in Philippines?

  Sharia District Court issues the Decree of Distribution (PD 1083 Art. 142). Banks, BIR estate-tax clearance, Land Registration Authority and SSS / GSIS pension funds release on production of the decree.

• How many witnesses do I need for a will in Philippines?

  2 adult Muslim male witnesses (or 1 male + 2 female). Witnesses must be of established righteousness.

• What are the most common Islamic-will pitfalls in Philippines?

  Property outside BARMM held by Muslim Filipinos may face dual-court jurisdiction (Sharia + Regional Trial Court) — explicit forum-selection clauses in the wasiyyah avoid the conflict. Mixed Muslim/non-Muslim marriages — under PD 1083 Art. 13, the Muslim spouse’s estate follows faraid; the non-Muslim spouse’s estate follows the Civil Code.