遺產稅申請分期繳納，最長可達3年

為減輕納稅義務人繳納遺產稅壓力，使其有充裕時間籌措現金繳稅，遺產稅應納稅額在新臺幣（下同）30萬元以上，確有困難不能一次以現金繳納時，可在納稅期限內，向國稅局申請分期繳納，最多18期，最長可達3年。

財政部高雄國稅局說明，繼承遺產應納之遺產稅，如遺產是不動產、股票而非存款、現金，不能一次以現金繳納，納稅義務人可依遺產及贈與稅法第30條第2項規定，在繳納期限內向國稅局申請分18期以內繳納，每期間隔以不超過2個月為限，並自繳納期限屆滿之次日起，至納稅義務人繳納之日止，依郵政儲金一年期定期儲金固定利率，分別加計利息繳納。

該局舉例說明，繼承人A君應納遺產稅198萬元，繳納期限至114年5月20日止，因A君無足夠現金繳納，且遺產為土地、房屋及股票等無法立即變現之實物，遂於114年5月1日向國稅局申請並獲准分18期繳納稅額，每2個月繳11萬元並自114年5月21日起計算分期利息。倘A君如期在114年6月30日至銀行繳納第1期分期款項，除繳納每期11萬元遺產稅外，銀行還會加收114年5月21日至114年6月30日的利息213元（計算式：110,000元X 1.725% X 41/365=213元，利率1.725%）。

該局提醒，納稅義務人對核准分期繳納之任一期應繳稅捐未如期繳納，國稅局會取消已核准的分期，並就未繳清之稅款餘額，發單通知限10日內一次全部繳清，逾期仍未繳納者將移送強制執行。

資料來源：整理摘錄自財政部新聞稿

To alleviate the tax burden on taxpayers and provide them with sufficient time to raise cash for tax payments, if the inheritance tax liability exceeds NT$300,000 (same currency throughout), and the taxpayer is unable to pay the full amount in cash, they may apply to the National Taxation Bureau for installment payments within the tax filing deadline. The maximum number of installments is 18, with a maximum payment period of three years.

The Kaohsiung National Tax Bureau of the Ministry of Finance explains that for inheritance tax owed on inherited assets, if the assets consist of real estate or stocks rather than deposits or cash, and cannot be paid in full in cash, taxpayers may apply to the National Tax Bureau within the payment deadline to pay in installments of up to 18 installments, in accordance with Article 30, Paragraph 2 of the Inheritance and Gift Tax Act. with each installment period not exceeding two months. Interest will be calculated from the day following the expiration of the payment deadline until the date of payment, based on the fixed interest rate for one-year term deposits at the Postal Savings Bank, and added to the total amount payable.

The bureau provided an example: Heir A owes 1.98 million yuan in inheritance tax, with the payment deadline set for May 20, 2025. Since Mr. A lacked sufficient cash to pay the tax and the estate consisted of land, houses, and stocks that could not be immediately liquidated, he applied to the National Tax Bureau on May 1, 2025, and was approved to pay the tax in 18 installments, with each installment of 110,000 yuan due every two months, and interest calculated from May 21, 2025. If Mr. A pays the first installment at the bank by June 30, 2025, in addition to the 110,000 yuan inheritance tax per installment, the bank will also charge interest of 213 yuan for the period from May 21, 2025, to June 30, 2025. (Calculation formula: 110,000 yuan × 1.725% × 41/365 = 213 yuan, interest rate 1.725%).

The bureau reminds taxpayers that if any installment of the approved installment payment plan is not paid on time, the National Taxation Bureau will cancel the approved installment plan and issue a notice requiring the remaining unpaid tax amount to be paid in full within 10 days. Those who fail to pay by the deadline will be subject to forced execution.

Source: Compiled and excerpted from the Ministry of Finance press release.