一、課稅依據：遺產及贈與稅法。
二、何時申報？向何單位申報？
(一) 被繼承人死亡遺有財產者(包括動產、不動產及一切有財產價值之權利)，納稅義務人應於被繼承人死亡日起6個月內，向被繼承人死亡時戶籍所在地之國稅局或所屬分局、稽徵所申報。
(二) 被繼承人為經常居住中華民國境外之中華民國國民，或非中華民國國民死亡時，在中華民國境內遺有財產者，應向臺北國稅局申報。
(三)符合財政部108年11月15日發布「遺產稅跨局臨櫃申辦作業要點」規定之案件，繼承人可不受戶籍所在地限制，只要備齊應檢附之證明文件，即可就近至國稅局任一分局、稽徵所或服務處辦理申報。
三、誰是遺產稅納稅義務人？
遺產稅之納稅義務人如下：
(一) 有遺囑執行人者，為遺囑執行人。
(二) 無遺囑執行人者，為繼承人及受遺贈人。
(三) 無遺囑執行人及繼承人者，為依法選定之遺產管理人。
四、如何計算應納遺產稅？
(一) 遺產總額：被繼承人死亡時，全部遺產加上死亡前二年內贈與配偶、依民法第1138條及第1140條規定之各順序繼承人及上述各順序繼承人之配偶之財產後之金額。
(二) 課稅遺產淨額=遺產總額-免稅額-扣除額 。
(三) 應納遺產稅額=課稅遺產淨額×稅率-累進差額-扣抵稅額及利息 。
五、遺產稅稅率表 ：
|
遺產淨額 (萬元) |
稅率 (%) |
累進差額 (元) |
遺產淨額 (萬元) |
稅率 (%) |
累進差額 (元) |
|
67以下 |
2 |
0 |
668~1,113 |
20 |
731,500 |
|
67~167 |
4 |
13,400 |
1,113~1,670 |
26 |
1,399,300 |
|
167~334 |
7 |
63,500 |
1,670~4,453 |
33 |
2,568,300 |
|
334~501 |
11 |
197,100 |
4,453~11,132 |
41 |
6,130,700 |
|
501~668 |
15 |
397,500 |
11,132 以上 |
50 |
16,149,500 |
應納遺產稅額=遺產淨額x10%
|
遺產淨額（元） |
稅率(%) |
累進差額（元） |
|
50,000,000以下 |
10 |
0 |
|
50,000,001-100,000,000 |
15 |
2,500,000 |
|
100,000,001以上 |
20 |
7,50,0000 |
◆不計入遺產總額之財產
依遺產及贈與稅法第16條規定，下列各款不計入遺產總額：
◆遺產稅免稅額
◆扣除額
依遺產及贈與稅法第17條第1項、第17條之1第1項規定，下列各款，應自遺產總額中扣除，免徵遺產稅：
依遺產及贈與稅法第17條第2項規定：「被繼承人如為經常居住中華民國境外之中華民國國民，或非中華民國國民者，不適用前項第1款至第7款之規定；前項第8款至第11款規定之扣除，以在中華民國境內發生者為限；繼承人中拋棄繼承權者，不適用前項第1款至第5款規定之扣除。」
|
項目 |
內容 |
繼承發生日（死亡日）在 98 年 1 月 22 日以前 |
繼承發生日（死亡日）在 98 年 1 月 23 日以後 |
繼承發生日（死亡日）在 103 年 1 月 1 日以後 |
|
|
調整前 |
95 年起按物價指數調整後 |
|
|
||
|
免稅額 |
|
700萬 |
779萬 |
1,200萬 |
1,200萬 |
|
不計入遺產總額之金額 |
被繼承人日常生活必需之器具及用具 |
72萬 |
80萬 |
80萬 |
89萬 |
|
被繼承人職業上之工具 |
40萬 |
45萬 |
45萬 |
50萬 |
|
|
扣除額 |
配偶扣除額 |
400萬 |
445萬 |
445萬 |
493萬 |
|
直系血親卑親屬扣除額 |
40萬 |
45萬 |
45萬 |
50萬 |
|
|
父母扣除額 |
100萬 |
111萬 |
111萬 |
123萬 |
|
|
殘障特別扣除額 |
500萬 |
557萬 |
557萬 |
618萬 |
|
|
受被繼承人扶養之兄弟姊妹祖父母扣除額 |
40萬 |
45萬 |
45萬 |
50萬 |
|
|
喪葬費扣除額 |
100萬 |
111萬 |
111萬 |
123萬 |
|
-
繼承發生日（死亡日）在95年1月1日以後至98年1月 22日以前適用：
-
繼承發生日（死亡日）在98年1月23日以後至106年5月11日(含)，適用單一稅率10﹪：
-
繼承發生日（死亡日）在106年5月12日以後，適用
-
遺贈人、受遺贈人或繼承人捐贈各級政府及公立教育、文化、公益、慈善機關之財產。
-
遺贈人、受遺贈人或繼承人捐贈公有事業機構或全部公股之公營事業之財產。
-
遺贈人、受遺贈人或繼承人捐贈於被繼承人死亡時，已依法登記設立為財團法人組織且符合行政院規定標準之教育、文化、公益、慈善、宗教團體及祭祀公業之財產。
-
遺產中有關文化、歷史、美術之圖書、物品，經繼承人向主管稽徵機關聲明登記者。但繼承人將此項圖書、物品轉讓時，仍須自動申報補稅。
-
被繼承人自己創作之著作權、發明專利權及藝術品。
-
被繼承人日常生活必需之器具及用品，其總價值在89萬元以下部分。
-
被繼承人職業上之工具，其總價值在50萬元以下部分。
-
依法禁止或限制採伐之森林。但解禁後仍需自動申報補稅。
-
約定於被繼承人死亡時，給付其所指定受益人之人壽保險金額，軍、公教人員、勞工或農民保險之保險金額及互助金。
-
被繼承人死亡前五年內，繼承之財產已納遺產稅者。
-
被繼承人配偶及子女之原有或特有財產，經辦理登記或確有證明者。
-
被繼承人遺產中經政府闢為公眾通行道路之土地或其他無償供公眾通行之道路土地，經主管機關證明者。但其屬建造房屋應保留之法定空地部分，仍應計入遺產總額。
-
被繼承人之債權及其他請求權不能收取或行使確有證明者。
-
依遺產及贈與稅法第18條規定：「被繼承人如為經常居住中華民國境內之中華民國國民，自遺產總額中減除免稅額 1,200萬元；其為軍警公教人員因執行職務死亡者，加倍計算。被繼承人如為經常居住中華民國境外之中華民國國民，或非中華民國國民，其減除免稅額比照前項規定辦理。」
-
依財政部94年12月14日台財稅字第09404587540號公告，繼承發生日（死亡日）在95年1月1日以後者，遺產稅免稅額為779萬元。
-
另依98年1月21日總統令公布之修正後遺產及贈與稅法規定，繼承發生日（死亡日）在98年1月23日以後者，遺產稅免稅額為1,200萬元。
-
被繼承人遺有配偶者，自遺產總額中扣除493萬元。
-
繼承人為直系血親卑親屬者，每人得自遺產總額中扣除50萬元。其有未成年者，並得按其年齡距屆滿成年之年數，每年加扣50萬元。但親等近者拋棄繼承由次親等卑親屬繼承者，扣除之數額以拋棄繼承前原得扣除之數額為限。
-
被繼承人遺有父母者，每人得自遺產總額中扣除123萬元。
-
第1款至第3款所定之人如為身心障礙者權益保障法規定之重度以上身心障礙者，或精神衛生法規定之嚴重病人，每人得再加扣618萬元。
-
被繼承人遺有受其扶養之兄弟姊妹、祖父母者，每人得自遺產總額中扣除50萬元；其兄弟姊妹中有未成年者，並得按其年齡距屆滿成年之年數，每年加扣50萬元。
-
遺產中作農業使用之農業用地及其地上農作物，由繼承人或受遺贈人承受者，扣除其土地及地上農作物價值之全數。承受人自承受之日起5年內，未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用，或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者，應追繳應納稅賦。但如因該承受人死亡、該承受土地被徵收或依法變更為非農業用地者，不在此限。
-
被繼承人死亡前6年至9年內，繼承之財產已納遺產稅者，按年遞減扣除 80﹪、60﹪、40﹪及 20﹪。
-
被繼承人死亡前，依法應納之各項稅捐、罰鍰及罰金。
-
被繼承人死亡前，未償之債務，具有確實證明者。
-
被繼承人之喪葬費用，以123萬元計算。
-
執行遺囑及管理遺產之直接必要費用。
-
配偶剩餘財產差額分配請求權。
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