For inheritance cases occurring in 2026 (ROC Year 115), the estate tax basic exemption is NT$13.33 million (1,333 萬元), with additional deductions of NT$5.53 million (553 萬元) for a surviving spouse, NT$560,000 (56 萬元) for each direct lineal descendant, NT$1.38 million (138 萬元) per parent, and funeral expenses of NT$1.38 million (138 萬元); net taxable estate value up to NT$56.21 million (5,621 萬元) is taxed at 10% (Ministry of Finance Announcement No. 11404671540 on November 27, 2025 / ROC Year 114). The filing deadline is within 6 months starting from the day following the decedent's death, filed with the National Taxation Bureau where the decedent was household-registered (Estate and Gift Tax Act Article 23); if unable to file on time with legitimate justification, submit a written extension application prior to expiration, capped at an extension of 3 months (Article 26). For an estate with a surviving spouse and 2 adult children, exemptions and deductions total NT$21.36 million (2,136 萬元); estates below this total owe zero estate tax, though formal filing remains mandatory.
Reminder: The NT$12 million (1,200 萬元) exemption and NT$4 million (400 萬元) spouse deduction in the statutory text of the Estate and Gift Tax Act represent baseline figures; under Article 12-1, when the CPI rises cumulatively by 10% or more, amounts are adjusted starting the following year, announced by the Ministry of Finance each December. Applicable figures for 2026 (115) match 2025 (114). For deaths in 2027 (ROC Year 116), consult announcements in late 2026. Furthermore, on September 11, 2026 (ROC Year 115), Presidential Order No. 11500086661 promulgated amendments to Articles 6, 17-1, 23, 26, 30, 41, and 51, explicitly defining the filing period as "starting from the day following death" and removing the NT$300,000 tax threshold for installment payments. Under Central Regulation Standard Act Article 13, changes took effect September 13, 2026 (115); Article 30 Paragraph 5 applies new payment and extension provisions to pending unclosed cases. For deaths prior to September 13, 2026, follow National Taxation Bureau notices.
115 Estate Tax Exemptions and Deductions at a Glance
| Item | Statutory Baseline Figure | Applicable Amount for 115 (2026) |
|---|
| Exemption (Article 18) | NT$12,000,000 (doubled for military, police, civil servants dying on duty) | NT$13,330,000 (1,333 萬元) |
| Spouse Deduction (Article 17-1-1) | NT$4,000,000 | NT$5,530,000 (553 萬元) |
| Lineal Descendants Deduction (Item 2) | NT$400,000 per person; minor descendants add NT$400,000 per year until adulthood | NT$560,000 (56 萬元) each; minors add NT$560,000 per year until age 18 |
| Parents Deduction (Item 3) | NT$1,000,000 per person | NT$1,380,000 (138 萬元) each |
| Disability Special Deduction (Item 4) | NT$5,000,000 (500 萬元) for severe disability of spouse, child, or parent | NT$6,930,000 (693 萬元) per qualified person |
| Dependent Siblings & Grandparents (Item 5) | NT$400,000 each; minor siblings add NT$400,000 per year until adulthood | NT$560,000 each; minor siblings add NT$560,000 per year |
| Agricultural Land Deduction (Item 6) | Full value of agricultural land continued in agricultural use | Full value deducted (must continue agricultural use for 5 years) |
| Debts & Unpaid Taxes (Items 8, 9) | Actual documented debts and unpaid taxes of decedent | Deducted based on verified proof |
| Funeral Expense Deduction (Item 10) | NT$1,000,000 | NT$1,380,000 (138 萬元, receipts not required) |
Notice: Lineal descendants, siblings, and grandparents must not have renounced inheritance to claim deductions; see Renouncing Inheritance in 3 Months. Funeral allowances can also be claimed; see Funeral Allowances Guide.
Tax Brackets and Calculation Examples
| Net Taxable Estate Bracket | Tax Rate | Progressive Difference |
|---|
| Up to NT$56,210,000 (5,621 萬元) | 10% | NT$0 |
| Over NT$56,210,000 to NT$112,420,000 (11,242 萬元 / 1242) | 15% | NT$2,810,500 (281 萬 500 元 / 5621000) |
| Over NT$112,420,000 (over 11,242 萬元) | 20% | NT$8,431,500 (843 萬 1,500 元 / 14052500) |
Calculation simulation: Gross estate NT$30 million (3,000 萬元), surviving spouse and 2 adult children (aged 20+). Deductions = Exemption 1,333 + Spouse 553 + Children 112 (56 × 2) + Funeral 138 = NT$2,136 萬元 (NT$21.36 million). Net taxable estate = 3,000 − 2,136 = NT$864 萬元 (86.4 萬元 / 864). Tax = 864 × 10% = NT$864,000 (86.4 萬 / 86.4). If spouse exercises marital property distribution claim under Civil Code Article 1030-1, surviving spouse claim of NT$5.04 million (504 萬元) further reduces net estate to NT$3.6 million, reducing tax to NT$360,000, saving NT$504,000.
Assets Included in Gross Estate
| Asset Category | Valuation Standard | Statutory Basis |
|---|
| Land | Official assessed current land value at time of death | Article 10, Paragraph 3 |
| Houses and Buildings | Assessed standard building value for house tax | Article 10, Paragraph 3 |
| Bank Deposits | Principal plus accrued interest up to date of death | Article 4, Article 10 |
| Listed & OTC Stocks | Closing price on date of death | Article 10 |
| Unlisted Shares | Net asset value per share on date of death | Enforcement Rules Article 29 |
| Gifts Within 2 Years Before Death | Gifts to spouse, children, grandchildren, parents, siblings, grandparents deemed estate assets | Article 15 |
| Life Insurance Payouts with Designated Beneficiary | Exempt from estate tax under Insurance Act Article 112 (basic tax may apply if over NT$37.4M / 3740 萬 / 3500 萬) | Estate and Gift Tax Act Article 16 Item 9 |
Gifting strategies: Parents can utilize annual gift tax exemptions of NT$2.44 million (244 萬元) each, totaling NT$4.88 million annually; see Gift Tax Annual Exemptions.
Filing Deadlines, Extensions, and Penalties
- Filing Period: Within 6 months starting from the day following death (Article 23).
- Extension: Submit written application before expiration for up to 3 months extension (Article 26).
- Payment: Pay within 2 months of receiving assessment notice (Article 30). In cases of large taxes, taxpayers may apply for 2-month extension or up to 36 installment payments (Article 30 Paragraph 2) with interest.
- Taxes Paid in Kind: If tax exceeds NT$300,000 and cash is difficult, pay with estate property (Article 30 Paragraph 4).
- Late Penalties: Late filing without justification incurs fines up to 2 times the tax under Article 44, and omission/underreporting incurs fines up to 2 times under Article 45. Late payment adds 1% surcharge every 3 days up to 10% (Article 51).
(Articles 7, 19, 42, 59, 72; NT.16M / 416, tax NTK / 41.6; Gazette Vol 031 No 225, Vol 032 No 170, ROC 110)
Where to File in Taipei and New Taipei (雙北)
| Region / Office | Telephone | Address |
|---|
| Taipei City (National Taxation Bureau of Taipei) | (02)2311-3711 | No. 2, Sec. 1, Zhonghua Rd., Wanhua District, Taipei City |
| New Taipei City (National Taxation Bureau of the Northern Area) | (03)339-6789 | Regional offices in Banqiao, Xinzhuang, Zhonghe, Xindian |
| National Taxation Toll-Free Inquiry | 0800-000-321 | Toll-free consultation hotline nationwide |
Required filing documents include:
- Original estate tax return form (signed by all co-heirs).
- Death certificate and household deregistration transcript.
- Heir household registration transcripts and inheritance system diagram.
- Property certificates (land value certificates, building tax assessment slips, bank deposit balances, stock certificates).
Frequently Asked Questions
Were estate tax exemptions increased in 2026 (ROC Year 115)?
No. Ministry of Finance Announcement No. 11404671540 confirmed that the exemption remains NT$13.33 million (1,333 萬元) for 2026, identical to 2024 and 2025.
Do I still need to file if the estate is below the exemption?
Yes. Formal estate tax filing is legally required. Financial institutions and land registration offices require the Estate Tax Clearance Certificate (免稅證明書) to release deposits or transfer real estate.
From which date is the 6-month filing deadline calculated?
Under the amended Estate and Gift Tax Act Article 23, the 6-month period is calculated starting from the day following the decedent's death.
What is the penalty for filing late?
Failing to file within the deadline incurs fines up to 2 times the assessed tax under Article 44. Even if zero tax is due, late filing delays property distribution.
Can transferring deposits to children before death reduce estate taxes?
No. Under Article 15, gifts made to spouses, children, grandchildren, parents, siblings, or grandparents within 2 years prior to death are brought back and included in the gross taxable estate.
Last updated: 2026-11-03
Compiled by SOSfix from official open data for general reference; consult the National Taxation Bureau or tax accountants for case evaluations.
Sources
- The Executive Yuan Gazette: Ministry of Finance Announcement No. 11404671540 (Nov 27, 2025, verified 2026-11-02): 115 estate tax exemption NT$13.33 million, bracket thresholds, deduction adjustments.
- The Executive Yuan Gazette: Ministry of Finance Announcement No. 11304671330 (Nov 28, 2024, verified 2026-11-02): 114 estate tax exemption levels and bracket amounts.
- The Executive Yuan Gazette: Presidential Order Hua-Zong-Yi-Jing No. 11500086661 (Sep 11, 2026, verified 2026-11-02): Statutory amendments to Articles 6, 17-1, 23, 26, 30, 41, 51.
- Laws & Regulations Database: Central Regulation Standard Act Article 13 (Verified 2026-11-02): Three-day statutory effective date calculation.
- Laws & Regulations Database: Estate and Gift Tax Act (Amended Sep 11, 2026, verified 2026-11-02): Current statutory articles.
- Laws & Regulations Database: Estate and Gift Tax Act Legislative History (Verified 2026-11-02): Amendment history and revisions.
- Laws & Regulations Database: Estate and Gift Tax Act Pre-Amendment Articles (Verified 2026-11-02): Historical wording comparison.
- Ministry of Finance Tax Database: Estate and Gift Tax Act Ruling Gazette (Verified 2026-11-02): Administrative tax guidance.
- eTax Portal, Ministry of Finance: Estate Tax Q&A (Verified 2026-11-02): Filing procedures, documents, extensions, and deadlines.
- Northern Area National Taxation Bureau: Estate Tax Guide (Verified 2026-11-02): Exemption calculation and filing forms.
- Northern Area National Taxation Bureau: Office Contact List (Verified 2026-11-02): Contact numbers and regional locations.
- Taipei National Taxation Bureau: Estate Tax Portal (Verified 2026-11-02): Taipei filing guidelines and phone numbers (02)2311-3711.
