Under the land law, inheritance registration of a house may be applied for "within 6 months from the date the inheritance begins"; the estate tax return, by contrast, is due within 6 months from the day after the decedent's death. Both deadlines are 6 months, but they belong to different offices (the tax authority and the land administration authority), and a transfer registration cannot be handled until the estate tax is paid in full or an exemption certificate is obtained, so in practice you handle the estate tax first and the inheritance registration after. If the inheritance registration is late, a fine of one times the registration fee payable may be imposed for each month overdue, to a maximum of 20 times. If the estate tax return is not filed on time, a fine of up to 2 times the assessed tax payable is imposed in addition. If the inheritance is still not registered after one year, the land administration authority may publish a notice and place it under listed management. This article is based on the land law (《土地法》), the estate and gift tax law (《遺產及贈與稅法》) and public explanations from land administration and national tax offices, verified on 2026-11-07, and sets out the sequence, documents, fees and common situations.
Timeline counted from the day of death
First see which matter falls due when. The start dates in the table follow the statutes; check the actual due dates yourself with a calendar. The estate tax return has special start points. For example, where under Article 6, paragraph 2 of the estate and gift tax law the tax collection authority applies to the court for the appointment of an estate administrator, the period is counted from the day after the court appoints the administrator (details in Article 23). In special situations, confirm with the national tax bureau (國稅局) or the land office (地政事務所).
| Matter | Deadline | Basis |
|---|
| Renouncing the inheritance | Within 3 months from the time the person knows they are entitled to inherit, in writing to the court | Civil Code Article 1174 |
| Estate tax return | Within 6 months counted from the day after the decedent's death, filed with the competent tax collection authority at the place of household registration | Estate and gift tax law Article 23 |
| Extension of the estate tax return | Anyone with a proper reason who cannot file on time must apply in writing for an extension before the filing period expires; an extension is limited to 3 months; where force majeure or other special circumstances apply, the tax collection authority decides according to the actual situation | Estate and gift tax law Article 26 |
| Inheritance registration | May be done within 6 months from the date the inheritance begins; if late, a fine of one times the registration fee payable may be imposed for each month overdue, to a maximum of 20 times | Land law Article 73 |
| Inheritance not registered after one year | After investigation, the land administration authority publishes a notice requiring the heirs to apply for registration within 3 months and notifies them in writing; if they still have not applied by the deadline, the property may be placed under listed management, for a listed-management period of 15 years | Land law Article 73-1 |
The page of the national laws and regulations database (全國法規資料庫) for the land law shows its latest amendment date as August 7, 2024; for the estate and gift tax law it is September 11, 2026; and for the Civil Code it is August 17, 2026. The estate tax exemption, deductions and tax rates may be adjusted every year and are not repeated in this article; see the site's article on the estate tax exemption and filing deadline and defer to the national tax bureau's announcements. If you are still considering whether to inherit at all, first read Renouncing an inheritance: the 3-month deadline, courts with jurisdiction in Taipei and New Taipei, documents and fees.
What happens if you are late
The consequences of missing the two deadlines are different; do not mix them up.
- Estate tax late: Article 44 of the estate and gift tax law provides that anyone who violates Article 23 and fails to file the estate tax return within the deadline is additionally fined up to 2 times the assessed tax payable.
- Inheritance registration late: Article 73, paragraph 2 of the land law provides that a fine of one times the registration fee payable may be imposed for each month overdue, but to a maximum of 20 times.
- Inheritance still not registered after one year: Article 73-1 of the land law provides that, after investigation, the land administration authority publishes a notice requiring the heirs to apply for registration within 3 months and notifies them in writing; if they still do not apply, the property may be placed under listed management. The listed-management period is 15 years; if the heirs still have not applied when it ends, the land administration authority notifies the heirs in writing and refers the register to the Ministry of Finance's state property administration (財政部國有財產署) for sale by public auction. But where there is a reason not attributable to the applicant, that period is to be deducted.
How the registration fee is calculated is in the fee table below. To give a sense of the multiples, here is a purely hypothetical example: suppose the registration fee payable is NT$10,000. Taking the wording of the provision literally, each overdue month the fine may be at most NT$10,000 (one times), at most NT$60,000 when 6 months overdue, and accumulating up to the 20-times cap gives NT$200,000. This only illustrates the arithmetic; whether a fine is actually imposed, and how much, is for the land administration authority to decide in each case.
Recommended order and documents needed
The "inheritance case application process" of the Ministry of Finance tax portal (財政部稅務入口網) (the page shows an update date of June 25, 2026) divides the process into six steps: apply for the household-removal certificate (除戶證明書), obtain the decedent's property, income and gift records, file the estate tax return, check for unpaid land value tax and house tax, apply for seal certificates, and handle the property transfer registration. After the third step comes an important reminder: under Article 8 of the estate and gift tax law, before the estate tax is paid in full, the estate may not be divided, bequests may not be delivered, and transfer registration may not be handled. The same article has an exception: this does not apply to those who applied in advance and were approved for a consent-to-transfer certificate (同意移轉證明書), or who were issued an exemption certificate or a certificate of not being included in the gross estate by the tax collection authority.
| Step | Office | Main content (quoted from the tax portal) |
|---|
| 1. Household-removal certificate | The household registration office (戶政事務所) where the decedent's household was registered | Death certificate, the decedent's household register, and so on |
| 2. Obtain property, income and gift records | National tax bureau or local tax collection authority | The heir's identity card, death certificate or household-removal record, documents proving the relationship |
| 3. File the estate tax return | National tax bureau | Estate tax return, death certificate materials, the inheritance system chart (繼承系統表) and the current household records of each heir, documents proving the estate; after the tax is paid, a payment-completed certificate is issued; for exemption, an exemption certificate; for the part not included in the gross estate, a certificate of not being included in the gross estate; and for those who provide a tax payment guarantee, a consent-to-transfer certificate |
| 4. Check for unpaid land value tax and house tax | Local tax collection authority | With the above certificates, this can be handled across counties and cities at any local tax collection authority nationwide |
| 5. Seal certificate | Household registration office | When handling division inheritance, seal certificates of all heirs are needed; they can be waived in specific situations, for example when the heirs appear in person, or the agreement is notarized or authenticated, or certified by a land administration agent (地政士) |
| 6. Inheritance registration | Land office | See the next section |
Documents to bring and fees to pay for inheritance registration
The document list draws on the Songshan land office of Taipei City (臺北市松山地政事務所) (page data updated July 29, 2025) and the "inheritance registration" page of the New Taipei City Government's application E-service (申辦 E 服務). The two cities are broadly similar, but still defer to the current requirements of the land office you will go to.
| Document | Description |
|---|
| Land registration application form and registration list | Both cities' pages list them as required documents |
| Inheritance system chart | Both cities' pages list it as a required document |
| Household register transcripts | Taipei Songshan lists: current household transcripts of the heirs and a household transcript carrying the note of the decedent's death (to be attached where the query cannot be completed by computer processing); the New Taipei page lists "household transcripts" |
| Estate tax certificate | Payment-completed certificate, exemption certificate, certificate of not being included in the gross estate, or consent-to-transfer certificate; Songshan notes that it is not required where the decedent died before June 14, 1949 |
| Rights documents | Land and building ownership certificates or other-rights certificates; the New Taipei page says "rights documents or a written undertaking of loss" |
| Estate division agreement and seal certificates | Used for division inheritance; Songshan notes that seal certificates are attached when an heir cannot appear in person to have their identity verified; the New Taipei page notes that the original of the agreement should have stamp duty stamps affixed at one-thousandth of the property value, calculated at the announced current land value and the assessed standard house price at the time the agreement was made |
| Renunciation documents | Documents of renunciation of the right of inheritance that the court has accepted for the record (where someone has renounced) |
| Fee | How it is calculated (source) |
|---|
| Registration fee | Land law Article 76: one-thousandth of the declared land value or the value of the right. Songshan cites Point 5 of the supplementary provisions on land registration fees and their fines (《土地登記規費及其罰鍰計收補充規定》): for the registration fee of an inheritance registration, land is based on the declared land value, and buildings are based on the value assessed by the tax authority for payment (or exemption) of the estate tax; where there is no assessed value, the house tax assessed value is used |
| Certificate fee | New Taipei page: NT$80 per certificate; Article 2 of the fee standards for land or building right certificates and for applications to use cadastral data (《土地或建築改良物權利書狀及申請應用地籍資料規費收費標準》): ownership certificates and other-rights certificates are NT$80 each |
| Stamp duty | Applies to the estate division agreement in division inheritance, calculated as stated on the New Taipei page |
| Scrivener fee | Land administration agents (地政士) charge differently in each place; this article found no official going rate and lists no amount |
The New Taipei page states that inheritance registration can be handled at any land office in that city (except for situations such as bulk cases of more than 10 linked applications), that the processing period is 7 days, and notes that under the Ministry of the Interior's announcement of May 22, 2020 the processing period is counted in working days; payment is made right after the application is received. For Taipei City's processing time limit, defer to the Taipei City Government's table of case processing time limits; this article has not confirmed it.
As for who applies, Article 73 of the land law provides that inheritance registration may be applied for by any heir on behalf of all the heirs, but this application does not affect the other heirs' right to renounce the inheritance or to accept it with limited liability (限定繼承). To look up what real estate the decedent holds, see How to apply for land and building transcripts? Differences among Type 1, Type 2 and Type 3, online application and fees; the building age of a house can be estimated with the building age calculator.
Multiple heirs: joint ownership and division inheritance
Article 1151 of the Civil Code provides that where there are several heirs, before the estate is divided the heirs hold the whole estate in joint ownership (公同共有); Article 1164 provides that heirs may request division of the estate at any time, except where otherwise provided by law or otherwise stipulated by contract. In terms of registration, there are two routes.
- Register joint-ownership inheritance first: All the heirs register in joint ownership; the documents are simpler and no estate division agreement is needed.
- Go straight to division inheritance registration: All the heirs first sign an estate division agreement and then register under each person's name according to the agreement; the agreement and the seal certificates of all the heirs (there are cases where they can be waived) must be attached, and stamp duty stamps must be affixed to the agreement.
The page of the Songshan land office of Taipei City cites a Ministry of the Interior letter ruling explaining that where heirs continue, on land for which joint-ownership inheritance registration has been completed, to handle division inheritance registration, the nature of it is a division of co-owned property and registration fees are charged according to the rules; whereas where, after joint-ownership inheritance registration of real estate is completed, a registration is made with "change of co-ownership form" (共有型態變更) as the registration reason, no registration fee is charged. The meaning is that if you register joint ownership first and later want to divide, you may have to pay a registration fee again; ask the land office before deciding. The same page also says that where some of the heirs apply for joint-ownership inheritance registration, the registration fees and fines payable may be paid in proportion to their statutory shares of inheritance.
Inherited house with a mortgage, tax records and what comes next
What about the mortgage
Article 1148 of the Civil Code provides that from the time the inheritance begins, the heirs succeed to all the rights and obligations of the decedent's property, but are liable for the decedent's debts only up to the estate obtained through the inheritance; Article 1153 provides that the heirs are jointly liable for the decedent's debts only up to the estate obtained through the inheritance, and among themselves bear them in proportion to their inheritance shares, unless otherwise provided by law or agreed. A mortgage is a kind of debt. Whether in practice to keep repaying, to re-sign the loan or to pay it off early must be negotiated with the lending bank; the process at each bank is not confirmed in this article.
In addition, the central bank's Q&A on its real estate mortgage lending rules explains that when determining whether a natural person owns a house, a building acquired by inheritance is not counted in the number of houses owned; and when determining the number of mortgages, a mortgage assumed through inheritance is not counted in the borrower's number of mortgages. This matters to the category of your own later home purchase loans.
Do house tax and land value tax need to be re-registered
The process page of the tax portal states: if the new owner meets the requirements for an owner-occupied house and owner-occupied residential land, apply to the local tax collection authority for the owner-occupied residential house tax rate and the owner-occupied residential land tax rate. For buildings for which no initial ownership registration (保存登記) has been made, go to the local tax collection authority where the house is located to change the name of the house tax payer, attaching the estate tax payment (or exemption) certificate, the inheritance system chart, the estate division agreement (not required where the estate is inherited in equal shares under Article 1141 of the Civil Code) and the certificate of the court-approved renunciation of the right of inheritance. For the application deadline and conditions of the owner-occupied rate, see When is house tax due? Levied in May; how to apply for the 1.2% owner-occupied rate under house tax 2.0 and defer to each county or city tax bureau's announcements.
Frequently asked questions
Can I still register the inheritance after 6 months?
Yes, you can, but with a risk of fines. The fine under Article 73 of the land law is a "may impose" one: for each month overdue, one times the registration fee payable, to a maximum of 20 times; if more than one year passes without registration, the property may also be publicly noticed and placed under listed management. Registering late may mean having to pay a fine. If the estate tax is still being assessed and the certificate has not yet been received, how a fine would be handled is not confirmed in this article; please ask the land office.
Can just one heir handle it?
Article 73 of the land law provides that inheritance registration may be applied for by any heir on behalf of all the heirs. But for division inheritance, the agreement of all the heirs and the related certificates are needed; you usually still have to communicate with the other heirs and confirm how seal certificates or in-person identity verification will be handled.
Can I transfer the title first if the estate tax has not been paid?
Under Article 8 of the estate and gift tax law, before the estate tax is paid in full, the estate may not be divided, bequests may not be delivered, and transfer registration may not be handled, unless a consent-to-transfer certificate, an exemption certificate or a certificate of not being included in the gross estate has already been obtained. Applying for a consent-to-transfer certificate requires providing a definite tax payment guarantee under Article 41, or agreeing to establish a mortgage in favor of the tax collection authority over taxable real estate that meets the requirements. Please ask the national tax bureau for details.
How long does inheritance registration take?
The New Taipei application page states a processing time limit of 7 days and notes that it is counted in working days. This is the processing time limit after the land office receives the application; it does not include the time you spend first preparing documents at the household registration office and the national tax bureau, nor the time needed to correct documents.
Sources
- National laws and regulations database (全國法規資料庫): land law Article 73 (verified 2026-11-07) (in Chinese): inheritance registration within 6 months, late fine of one times, maximum of 20 times
- National laws and regulations database (全國法規資料庫): land law Article 73-1 (verified 2026-11-07) (in Chinese): public notice after one year, listed management for 15 years, public auction
- National laws and regulations database (全國法規資料庫): estate and gift tax law Article 23 (verified 2026-11-07) (in Chinese): return within 6 months from the day after death; Articles 8, 26, 41 and 44 of the same law
- National laws and regulations database (全國法規資料庫): Civil Code Articles 1148, 1151, 1153, 1164 and 1174 (verified 2026-11-07) (in Chinese): scope of succession, joint ownership, renunciation within 3 months
- Ministry of Finance tax portal (財政部稅務入口網): inheritance case application process (with required documents) (verified 2026-11-07) (in Chinese): six-step process, the various certificates, application for the owner-occupied rate
- Songshan land office of Taipei City (臺北市松山地政事務所): inheritance registration (verified 2026-11-07) (in Chinese): required documents, registration fee calculation, registration fees for joint ownership and for division
- New Taipei City Government application E-service (新北市政府申辦 E 服務): inheritance registration (verified 2026-11-07) (in Chinese): required documents, application at another land office, 7-day processing time limit, certificate fee of NT$80
- National laws and regulations database (全國法規資料庫): fee standards for land or building right certificates and for applications to use cadastral data (土地或建築改良物權利書狀及申請應用地籍資料規費收費標準) (verified 2026-11-07) (in Chinese): certificate fee of NT$80 each
- Central bank (中央銀行): Q&A on the real estate mortgage lending rules (不動產抵押貸款業務規定問與答) (verified 2026-11-07) (in Chinese): inherited houses and mortgages are not counted in the numbers (Q&A items 11 and 14)
