National Taxation Bureau of the Central Area, Ministry of Finance stated that in inheritance cases occurring in 2025, the deduction for direct blood relatives is NT$560,000 per person. If the deceased left minor children, an additional NT$560,000 can be deducted for each child until they reach adulthood (18 years of age).

For example: The deceased, A, passed away on March 1, 2025, leaving behind children B (born February 1, 2007) and C (born November 1, 2012). Since B was an adult at the time of A's death, the deduction is NT$560,000. C has 5 years and 8 months before reaching adulthood (C turns 18 on November 1, 2030), so the deduction can be added for 6 years, with an additional NT$560,000 deducted each year, totaling NT$3,360,000 over 6 years. The total deduction is NT$3,920,000 (NT$560,000 + NT$3,360,000).The total deduction for direct blood relatives of the deceased A for estate tax is NT$4,480,000 (NT$560,000 + NT$3,920,000).

If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Individual Income, Estate, and Gift Tax Division, Mr. Wu
Tel: (04)2305-1111 ext. 2235.