Estate and Gift Tax Act Article 16
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.
Exclusions from the gross estate include the following:1.Property donated by the testator, legatee(s), or the heir to various levels of government and publicly funded educational, cultural, public welfare, charitable organizations.2.Property donated by the testator, legatee(s), or the heir to public utility enterprises wholly owned by the government.3.Property donated by the testator, legatee(s), or the heir to educational, cultural, public welfare, charitable, religious organizations, and ancestor worship guild service organizations established as foundations according to the Foundations Act and meeting the standards prescribed by the Executive Yuan.4.Books and items related to culture, history, and art within the estate, declared and registered by the heir with the competent tax authority. However, if the heir transfers these books or items, he or she is obliged to file a return and pay supplemental taxes on his or her initiative.5.Copyrights, patents, and artworks created by the deceased.6.Tools and equipment necessary for the daily life of the deceased, valued at NT$720,000 in total or less.7.Tools necessary for the profession of the deceased, valued at NT$400,000 in total or less.8.Forests subject to prohibition or restriction on logging according to law. However, after lifting the prohibition, he or she is obliged to file a return and pay supplemental taxes on his or her initiative.9.Life insurance payouts, military, public servants and educational personnel, labor, or farmers insurance payouts, and mutual aid funds payable to designated beneficiaries at the time of the deceased's death.10.Inherited property already subject to estate tax within five years prior to the deceased's death.11.Original property or separate property of the deceased's spouse and children, duly registered or proven.12.Land within the deceased's estate that has been converted into public roads or other roads open to the public free of charge, as certified by the competent authority. However, the portion of open space that is required by law to be reserved when building houses should still be included in the total amount of estate.13.The decedent's debt claims and other claims against another person that are unrecoverable or unexercised but duly proven.
中文原文 遺產及贈與稅法第16條
左列各款不計入遺產總額：
一、遺贈人、受遺贈人或繼承人捐贈各級政府及公立教育、文化、公益、慈善機關之財產。
二、遺贈人、受遺贈人或繼承人捐贈公有事業機構或全部公股之公營事業之財產。
三、遺贈人、受遺贈人或繼承人捐贈於被繼承人死亡時，已依法登記設立為財團法人組織且符合行政院規定標準之教育、文化、公益、慈善、宗教團體及祭祀公業之財產。
四、遺產中有關文化、歷史、美術之圖書、物品，經繼承人向主管稽徵機關聲明登記者。
但繼承人將此項圖書、物品轉讓時，仍須自動申報補稅。
五、被繼承人自己創作之著作權、發明專利權及藝術品。
六、被繼承人日常生活必需之器具及用品，其總價值在七十二萬元以下部分。
七、被繼承人職業上之工具，其總價值在四十萬元以下部分。
八、依法禁止或限制採伐之森林。
但解禁後仍須自動申報補稅。
九、約定於被繼承人死亡時，給付其所指定受益人之人壽保險金額、軍、公教人員、勞工或農民保險之保險金額及互助金。
十、被繼承人死亡前五年內，繼承之財產已納遺產稅者。
十一、被繼承人配偶及子女之原有財產或特有財產，經辦理登記或確有證明者。
十二、被繼承人遺產中經政府闢為公眾通行道路之土地或其他無償供公眾通行之道路土地，經主管機關證明者。
但其屬建造房屋應保留之法定空地部分，仍應計入遺產總額。
十三、被繼承人之債權及其他請求權不能收取或行使確有證明者。
一、遺贈人、受遺贈人或繼承人捐贈各級政府及公立教育、文化、公益、慈善機關之財產。
二、遺贈人、受遺贈人或繼承人捐贈公有事業機構或全部公股之公營事業之財產。
三、遺贈人、受遺贈人或繼承人捐贈於被繼承人死亡時，已依法登記設立為財團法人組織且符合行政院規定標準之教育、文化、公益、慈善、宗教團體及祭祀公業之財產。
四、遺產中有關文化、歷史、美術之圖書、物品，經繼承人向主管稽徵機關聲明登記者。
但繼承人將此項圖書、物品轉讓時，仍須自動申報補稅。
五、被繼承人自己創作之著作權、發明專利權及藝術品。
六、被繼承人日常生活必需之器具及用品，其總價值在七十二萬元以下部分。
七、被繼承人職業上之工具，其總價值在四十萬元以下部分。
八、依法禁止或限制採伐之森林。
但解禁後仍須自動申報補稅。
九、約定於被繼承人死亡時，給付其所指定受益人之人壽保險金額、軍、公教人員、勞工或農民保險之保險金額及互助金。
十、被繼承人死亡前五年內，繼承之財產已納遺產稅者。
十一、被繼承人配偶及子女之原有財產或特有財產，經辦理登記或確有證明者。
十二、被繼承人遺產中經政府闢為公眾通行道路之土地或其他無償供公眾通行之道路土地，經主管機關證明者。
但其屬建造房屋應保留之法定空地部分，仍應計入遺產總額。
十三、被繼承人之債權及其他請求權不能收取或行使確有證明者。