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 in each tax bracket will be adjusted starting from the following year each time the consumer price index（CPI） rises 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, 2025, the tax brackets and rates of consolidated estate tax are as follows:
(1) If the taxable estate is less than or equal to NT$56,210,000, the tax rate shall be 10％.
(2) If the taxable estate is above NT$56,210,000 to NT$112,420,000, the estate tax payable shall be NT$5,621,000 plus 15％ for the portion of estate more than NT$56,210,000.
(3) If the taxable estate is above NT$112,420,000, the estate tax payable shall be NT$14,052,500 plus 20％ for the portion of estate more than NT$112,420,000.
| Calculation of taxable amoun: | ||
|---|---|---|
| Unit: New Taiwan Dollar | ||
| Net taxable estate amount | Tax rate | Progressive difference |
| ≦ 56,210,000 | 10％ | 0 |
| 56,210,001 ~ 112,420,000 | 15％ | 2,810,500 |
| ≧ 112,420,001 | 20％ | 8,431,500 |
| Net taxable estate × Tax rate - Progressive difference | ||
If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.
〔Contact person: Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division; Tel:（03）3396789 ext. 1460〕