|
Service Fee Schedule for Various Inheritance Matters |
|
|---|---|
| Type of Inheritance |
Service Fee |
| General Inheritance Registration | NT$16,000 |
| Inheritance by Partition Registration | NT$16,000 |
| Co-ownership in Common Inheritance Registration | NT$16,000 |
| Inheritance by Will Registration (including notarized, witnessed, and holographic wills) |
NT$16,000 |
| Bequest Registration | NT$16,000 |
|
Estate Tax (New System) – Progressive Tax Rates (Effective May 12, 2017) |
|||
|---|---|---|---|
| Net Estate Amount | Applicable Tax Rate | Progressive Difference | |
|
Estate Tax |
Up to NT$50 million | 平日價10% | 0 |
| NT$50.01 million to NT$100 million | 平日價15% |
NT$2.5 million |
|
| Above NT$100 million | 平日價20% |
NT$7.5 million |
|
| Tax Payable | Net Estate Amount (Total Estate − Exemption Amount − Deductions) × Applicable Tax Rate − Progressive Difference. | ||
| Gift Tax Exemption Regulations | ||
|---|---|---|
|
Item |
General Gifts |
Marriage Gifts |
|
Exemption Amount |
NT$2.44 million per person per year. | NT$1 million per person per year, within six months before or after marriage registration. |
| Donor |
No restriction. |
Parents |
| Donee |
No restriction. |
Children |
| For example, if a child in the family gets married, both the father and the mother may each give NT$3.44 million (NT$2.44 million + NT$1 million) as a gift without incurring gift tax. This means a total exemption of NT$6.88 million can be utilized. Any amount exceeding the exemption threshold is still subject to gift tax at the applicable rates. | ||