Estate and Gift Tax Act Article 18
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.
If the deceased was an R.O.C. national habitually residing within the territory of the R.O.C., the tax exemption amount of NT$12,000,000 shall be deducted from the gross estate; this deduction is doubled for military, police, or civil servant who died while performing their duties.If the deceased was an R.O.C. national habitually residing outside the territory of the R.O.C. or a non-R.O.C. national, the deduction for tax exemption shall be handled in accordance with the provisions of the preceding paragraph.
中文原文 遺產及贈與稅法第18條
被繼承人如為經常居住中華民國境內之中華民國國民，自遺產總額中減除免稅額一千二百萬元；其為軍警公教人員因執行職務死亡者，加倍計算。
被繼承人如為經常居住中華民國境外之中華民國國民，或非中華民國國民，其減除免稅額比照前項規定辦理。
被繼承人如為經常居住中華民國境外之中華民國國民，或非中華民國國民，其減除免稅額比照前項規定辦理。