Estate and Gift Tax Act Article 13
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-09-11. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Estate tax is based on the gross estate calculated in accordance with the provisions of this Act at the time of death, minus the various deductions stipulated in Articles 17 and 17-1 and the tax exemption stipulated in Article 18. Net taxable estate shall be levied according to the following tax rates:1.If the taxable estate is NT$50 million or less, the tax will be levied at 10%.2.If the taxable estate exceeds NT$50 million to NT$100 million, a tax of NT$5 million will be levied, plus 15% of the amount exceeding NT$50 million.3.If the taxable estate exceeds NT$100 million, a tax of NT$12.5 million will be imposed, plus 20% of the amount exceeding NT$100 million.