[{"data":1,"prerenderedAt":753},["ShallowReactive",2],{"page-seo-\u002Fcountry\u002Ftaiwan\u002Finheritance-tax":3,"all-country-compare-pairs":127},{"page":4,"parsedFilters":35},{"id":5,"title":6,"bestFor":7,"body":13,"country":27,"countryFacts":28,"countrySlug":34,"description":19,"excerpt":35,"extension":36,"faqs":37,"flag":47,"heroImage":35,"howItWorks":48,"lastUpdated":52,"meta":53,"metaDescription":54,"metaTitle":55,"navigation":56,"otherTaxes":57,"pageType":78,"path":79,"relatedFormations":80,"relatedGuides":81,"seo":82,"stem":83,"summaryCards":84,"taxBracketSections":101,"taxBrackets":102,"taxRates":103,"taxSlug":118,"taxType":119,"visas":120,"watchOut":121,"__hash__":126},"taxes\u002Fcountry\u002Ftaiwan\u002Finheritance-tax.md","Inheritance tax in Taiwan",[8,9,10,11,12],"Families","Investors","High earners","Expats","Family offices",{"type":14,"value":15,"toc":23},"minimark",[16,20],[17,18,19],"p",{},"Taiwanese succession is moderate-rate, high-exemption taxation with tight filing discipline. The TWD 13.33 million estate exemption clears ordinary households entirely — only property-rich or business-owning families meet the 10% band, and only large fortunes reach 15% or 20%. Descendant, parent, spouse and funeral deductions trim further before rates apply. Gifts mirror the structure at lower thresholds: TWD 2.44 million yearly per donor free, then the same three bands, with spouses fully exempt and wedding gifts sheltered to TWD 1 million.",[17,21,22],{},"The system rewards steady lifetime transfer over lump succession. Annual sheltered gifts compound free of tax and filing while the donor lives, spousal transfers move unlimited value between partners, and each year's exemption refreshes. The traps are procedural and valuation-based: thirty-day filing once the gift exemption breaks, Taipei property values that dwarf exemptions, and heirs' cost-basis carryover that converts a settled estate into future property-gains tax on sale. Families should calendar yearly gifts, document spousal flows, keep purchase records for heirs, and model the estate's property against the bands long before probate forces the math.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Taiwan",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"Asia","TWD","35","No","Not listed","taiwan",null,"md",[38,41,44],{"question":39,"answer":40},"Does Taiwan have inheritance tax?","Yes. Estates pay 10% to 20% above a TWD 13.33 million exemption, and gifts pay 10% to 20% above TWD 2.44 million yearly.",{"question":42,"answer":43},"Are spousal gifts taxed in Taiwan?","No. Gifts between spouses are fully exempt, and parents get TWD 1 million sheltered for wedding gifts to children.",{"question":45,"answer":46},"When must gifts be filed?","Within 30 days once the donor's yearly gifts exceed TWD 2.44 million.","🇹🇼",[49,50,51],"Taiwan levies estate tax at 10% to TWD 56.21 million, 15% to TWD 112.42 million and 20% above, after a TWD 13.33 million exemption per decedent. Key deductions cover spouses, descendants, parents and funerals.","Gift tax runs 10% to TWD 28.11 million, 15% to TWD 56.21 million and 20% above, after a TWD 2.44 million yearly exemption per donor. Spousal gifts are fully exempt and wedding gifts to children get TWD 1 million sheltered.","Gifts must be filed within 30 days once the yearly exemption is exceeded. Rates, bands and exemptions all carry CPI uplifts from the statute base.","September 2026",{},"Taiwan inheritance tax guide. See 10% to 20% estate and gift rates, TWD 13.33M and 2.44M exemptions, and spousal relief.","Taiwan inheritance tax: estate and gift bands (2026)",true,[58,62,66,70,74],{"title":59,"slug":60,"icon":61},"Income tax","income-tax","💼",{"title":63,"slug":64,"icon":65},"Wealth tax","wealth-tax","💰",{"title":67,"slug":68,"icon":69},"Capital gains tax","capital-gains-tax","📈",{"title":71,"slug":72,"icon":73},"Corporate tax","corporate-tax","🏢",{"title":75,"slug":76,"icon":77},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Ftaiwan\u002Finheritance-tax",[],[],{"title":6,"description":19},"country\u002Ftaiwan\u002Finheritance-tax",[85,89,93,97],{"label":86,"value":87,"note":88},"Estate exemption","TWD 13.33M","Per decedent",{"label":90,"value":91,"note":92},"Estate rates","10% - 20%","Three bands",{"label":94,"value":95,"note":96},"Gift exemption","TWD 2.44M","Yearly per donor",{"label":98,"value":99,"note":100},"Spousal gifts","Exempt","No limit",[],[],[104,108,111,113,115],{"label":105,"value":106,"badge":107},"Estate entry rate","10%","To TWD 56.21M",{"label":109,"value":110},"Estate top rate","20%",{"label":112,"value":106},"Gift entry rate",{"label":114,"value":110},"Gift top rate",{"label":116,"value":117},"Spouse deduction","TWD 5.53M","inheritance-tax","Inheritance tax",[],[122,123,124,125],"Gift filing runs on 30-day clocks. 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A tax-paid estate can still generate property-gains tax when heirs sell.","JSeB1KTDo6I0FWpeHMT2-eNgC2prUydA1BmpIZ_9esA",[128,137,146,155,161,167,173,179,188,197,206,212,218,221,227,230,233,236,242,248,254,263,266,275,281,284,287,293,302,311,317,323,326,329,335,338,347,350,353,359,362,365,368,371,374,377,380,383,386,389,392,398,401,404,407,410,413,416,419,422,425,428,431,434,440,443,449,458,461,467,470,473,476,479,482,485,488,491,494,497,500,503,506,509,512,515,521,524,530,536,539,542,545,548,551,557,563,567,570,573,579,582,585,588,591,594,597,600,603,606,609,612,618,621,624,627,630,633,636,639,645,648,654,657,660,663,666,669,672,675,678,681,684,687,690,693,696,699,702,705,708,711,714,717,720,723,726,732,735,738,741,744,747,750],{"title":129,"path":130,"countryASlug":131,"countryBSlug":132,"countryA":133,"countryB":134,"flagA":135,"flagB":136,"excerpt":35},"Andorra vs Monaco 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