Taiwan estate (inheritance) tax brackets for tax year 2024 (ROC year 113), with exemptions, deductions, and a quick calculator.
| Net Estate Bracket | Rate | Cumulative Deduction | Quick Formula |
|---|---|---|---|
| NT$0 ~ NT$50,000,000 | 10% | NT$0 | 遺產淨額 × 10% − 0 |
| NT$50,000,000 ~ NT$100,000,000 | 15% | NT$2,500,000 | 遺產淨額 × 15% − 2,500,000 |
| NT$100,000,000 ~ 以上 | 20% | NT$7,500,000 | 遺產淨額 × 20% − 7,500,000 |
| Item | Amount |
|---|---|
| 免稅額 | NT$13,330,000 |
| 配偶扣除額 | NT$5,530,000 |
| 直系血親卑親屬扣除額（每人） | NT$560,000 |
| 父母扣除額（每人） | NT$1,380,000 |
| 重度以上身心障礙扣除額（每人） | NT$6,930,000 |
| 喪葬費扣除額 | NT$1,380,000 |