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❖ Estate and Gift Tax
The taxpayers of estate tax shall be determined according to the following sequence of priority:

1Executor of the will;

2Heir(s) or legatee(s), in case that no executor is appointed; and

3An administrator elected pursuant to the law, in the case of the non-existence of heir(s) or executor of the will; and in the event that an administrator is not elected for whatsoever reason within six months immediately following the death, the tax office may submit a petition to the court for appointment of an administrator pursuant to the provisions of the Non-Litigation Law.


1The donor shall be liable for payment of gift tax incurred. However, the donee shall be liable for payment under either one of the following instances:
(1)The donor disappears.
(2)The donor fails to pay the gift tax within the time limit and none of his or her property is available for enforcement.
(3)The gift tax has not been assessed by the time of death of the donor.
The donees shall be liable to pay the gift tax in proportion to the value of the property received by each of the donees.

2The taxpayer of a trust deed which constitutes a gift is the settlor, but if the settlor has fallen within the above-mentioned instances, the taxpayer shall be the trustee.


1Whether the property left by the deceased exceeds the exemption amount, NT$12,000,000, or whether there is any estate tax payable, an estate tax return shall be submitted within six months from the date of death to the competent tax office where the household registration of the deceased was located. That six-month period shall count from the date of judgment when the deceased was adjudicated dead by the court, or from the date when an administrator was appointed by the court where an application for the aforesaid appointment was requested.

2An estate tax return reporting property left in the ROC by the deceased, a non-ROC citizen or an ROC citizen who did not reside in the ROC continuously, shall be submitted to the tax office where the central government is located.

3Written application with due cause for an extension of three months may be made before the maturity of the original six months. The tax office may at its discretion extend the period in the events of acts of God or other irregular events.


1A donor shall submit a gift tax return within 30 days following the date of a gratuitous transfer to the extent of his or her donation(s) made during each taxable year in excess of the annual exemption, i.e., NT$2,440,000.

2A donor who is an ROC citizen and resides in the ROC continuously shall submit a gift tax return to the tax office where his or her household is registered. A donor who is an ROC citizen and does not reside in the ROC continuously or who is a non-ROC citizen shall submit a gift tax return to the tax office where the central government is located.

3An extension may be obtained for submission of a gift tax return through a written application supported with due cause filed prior to the lapse of the abovementioned time limit.

4The gift tax return submitted by the same donor shall also contain the information of his or her previous donations made within the same taxable year.

Since May 12, 2017, the tax rate of gift tax has been adjusted from single rate 10% to progressive rates, 10%, 15% and 20% respectively.

1、Taxpayer of gift tax may apply for an extension for filing tax return by submitting a written application supported with due causes  before the deadline.

2、The aforesaid extension is limited to three months, or a period of time as approved by the tax authority in view of the actual situation in case of force majeure or other special circumstances.


Last updated:2023-07-10