National Taxation Bureau of the Northern Area（NTBNA）, Ministry of Finance, indicated that, as stipulated under Article 12-1 of the Estate and Gift Tax Act, the amounts of deductions will be adjusted starting from the following year each time the consumer price index（CPI）has risen more than ten percent（10％）cumulatively since the previous adjustment.
NTBNA explains, in cases where the date of the decedent’s death is after January 1, 2024 and the decedent was an ROC citizen and resided in the ROC continuously, the amounts of deductions have been adjusted include the following：
1. Spouse's deduction：$5,530,000
2. Deduction for lineal descendants：$560,000 for each lineal descendent. An additional deduction of  $560,000 for each year starting from the current age of each lineal descendent up to the age of majority.
3. Parental deduction：$1,380,000 for each parent
4. Special deduction for the severely disabled：$6,930,000 per person additionally
5. Deduction for the dependent brothers, sisters, and grandparents of the decedent：$560,000 for each dependent. An additional deduction of  $560,000 for each dependent brother and sister for each year starting from the current age of each such brother and sister up to the age of majority.
6. Standard deduction for funeral expenses：$1,380,000
If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.

〔Contact：Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division；Tel：（03）3396789 ext. 1460〕