What are Taiwan's estate tax rates?

10% on taxable estate up to NT$50 million; 15% on NT$50m-NT$100m; 20% above NT$100 million. After deducting the NT$13.33 million exemption, spouse deduction (unlimited), and dependent deductions (NT$500,000-1,000,000 per dependent).

What is Taiwan's annual gift tax exclusion?

NT$244,000 per year (2024) per donor. Gifts below this amount are not subject to gift tax and need not be reported. Gifts exceeding this amount are taxed at 10%/15%/20% on the excess after the annual exclusion.

How are foreign assets treated in Taiwan estate tax?

Taiwan residents: worldwide estate is subject to estate tax. Non-residents: only Taiwan-situs assets. Real property, company shares, and financial assets located in Taiwan are always in scope regardless of residency.

Taiwan Estate Tax and Gift Tax Calculator 2024

Calculate Taiwan estate tax (jizai shui) and gift tax. Estate tax: 10% on net estate up to NT$50m, 15% to NT$100m, 20% above. Annual gift tax exemption: NT$244,000/year. Estate exemption: NT$13.33 million. Spouse unlimited deduction.

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Frequently Asked Questions

What are Taiwan's estate tax rates?

What is Taiwan's annual gift tax exclusion?

How are foreign assets treated in Taiwan estate tax?