🏠 2026 wealth transfer

2026 Taiwan Estate / Gift Tax Estimator

Estimate the scale first, then verify property, insurance, debt, marital-property, and special-deduction treatment.

Calculator inputs

Calculator mode

Gross estate (TWD)

Eligible spouse deduction?

Lineal descendant count

Parent count

Severe-disability deduction count

Eligible dependent sibling/grandparent count

Debts, taxes and other deductions (TWD)

Tax credits (TWD)

Estimated tax

—

Exemption—

Deductions—

Taxable net amount—

Marginal rate—

Scope:The estate mode includes the 2026 NT$13.33 million exemption and selected deductions for a spouse, lineal descendants, parents, severe disability, eligible dependents, and funeral expenses. Additional deductions for minor descendants, qualified agricultural land, public-facility reserved land, marital residual-property claims, prior gifts, foreign tax credits, and other special items are not automatically determined.

Official sources (checked 2026-08-22)

Estate and gift tax are not simply gross value × rate

Exemptions and eligible deductions are subtracted first, then progressive rates are applied to the taxable net amount. For 2026, the estate-tax exemption is NT$13.33m and the annual gift-tax exemption is NT$2.44m per donor.

Why insurance and property transfers need case-specific review

Asset type, beneficiary structure, prior gifts, land rules, marital property, debts, and offshore assets can materially change the filing outcome. Use this tool for scale, not as a substitute for an assessment.