The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, states that for estate tax cases where the date of death occurs on or after January 1, 2026, the applicable exemption amount and deductions are as follows:
I. Exemption Amount: An exemption of NT$13,330,000 per case may be deducted from the gross estate.
II. Deductions:
1. Spouse’s Deduction: NT$5,530,000.
2. Deduction for Lineal Descendants: NT$560,000 for each descendant. For any descendant who is a minor, an additional deduction of NT$560,000 shall be allowed for each year remaining until the individual reaches adulthood.
3. Parental Deduction: NT$1,380,000 for each parent.
4. Special Deduction for the Disabled: NT$6,930,000 per person (Applicable to individuals qualifying as a person with a severe disability under the People with Disabilities Rights Protection Act or as a patient under the Mental Health Act).
5. Deduction for Dependent Siblings and Grandparents: NT$560,000 for each dependent. For any dependent sibling who is a minor, an additional deduction of NT$560,000 shall be allowed for each year remaining until they reach adulthood.
6. Funeral Expenses Deduction: NT$1,380,000.

The Bureau would like to remind taxpayers to ensure that all deduction amounts claimed in their estate tax returns comply with the current regulations to protect their rights and interests. If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you.

〔Contact person: Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division; Tel:(03)3396789, ext.1460〕