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法律與法規命令

Tax Act:
Estate and Gift Tax Act
Chapter 2【Computation of Estate Tax】 Article 13
Content:
Taxable estate means the value of gross estate computed according to the provisions herein, less deductions provided in Article 17 and 17-1 herein and exemptions provided in Article 18 herein. The tax brackets and rates of consolidated estate tax are as follows:
(1)If the taxable estate is less than or equal to NT$50,000,000, the tax rate shall be 10%.
(2)If the taxable estate is above NT$50,000,000 to NT$100,000,000, the estate tax payable shall be NT$5,000,000 plus 15% for the portion of estate more than NT$50,000,000.
(3)If the taxable estate is above NT$100,000,000, the estate tax payable shall be NT$12,500,000 plus 20% for the portion of estate more than NT$100,000,000.
Visitor:2  Update:2018-04-23

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