Taiwan’s National Taxation Bureau of the Northern Area had announced an estate tax exemption of TWD 13,330,000 and specified deductions for cases where the date of death occurred on or after 1 January 2026.
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, had announced the applicable estate tax exemption amount and deductions for cases where the date of death occurred on or after 1 January 2026.
An exemption of TWD 13,330,000 per case could be deducted from the gross estate. The spouse’s deduction was TWD 5,530,000, while the deduction for each lineal descendant was TWD 560,000.
For any minor descendant, an additional deduction of TWD 560,000 could be allowed for each year remaining until the individual reached adulthood. The parental deduction was TWD 1,380,000 for each parent.
The special deduction for the disabled was TWD 6,930,000 per person. It applied to individuals qualifying as a person with a severe disability under the People with Disabilities Rights Protection Act or as a patient under the Mental Health Act.
The deduction for dependent siblings and grandparents was TWD 560,000 for each dependent. For any minor dependent sibling, an additional deduction of TWD 560,000 could be allowed for each year remaining until they reached adulthood. The funeral expenses deduction was TWD 1,380,000.
The NTBNA reminded taxpayers to ensure that all deduction amounts claimed in estate tax returns comply with current regulations to protect their rights and interests.
The announcement was made on 24 September 2026.
