Draw
Draw the top card of the [Deck] to the [Hand].
How to Play
Rulebook
What is Death & Taxes?
Death & Taxes is a card-building game full of gambling and luck. You play as underworld characters from different mythologies: Hell from Christianity, Hades from Greek mythology, Amenthes from Egyptian mythology, and Yincao Difu (the Chinese Underworld).
Objective: You are participating in a game of life and death. Utilize the aid of allies and the support of different factions to defeat your opponents. Score is the key determinant of victory. The player with the highest Score at the end of the game wins.
Deck Building: Every player starts with the same ten-card [Deck]. Each round you can acquire new Faction Cards. [Burning] cards excludes them from the [Deck] into the [Burn Pile], increasing the chance of drawing powerful cards.
Game Setup
01
Separate the Faction Cards into four faction piles: Hell (Red), Hades (Blue), Amenthes (Yellow), and Yincao Difu (Purple). Shuffle each pile and place them face up in the corresponding Market spaces.
02
Shuffle the Reward Cards and place them face down in the space to the right of the Market.
03
Each player takes a player board and places it in front of them.
04
Each player takes an initial 10-card [Deck], shuffles it, and places it in the deck area on their player board. It contains: Transgression, Hypocrisy, Hedonism, The Banality of Evil ×2, Absurdity ×2, Nihilism, Malice, and Blasphemy.
05
Each player receives 5 × $100 chips, 6 × $50 chips, 6 × $20 chips, and 8 × $10 chips.
06
Determine the Small Blind player by any means; the Small Blind takes a Small Blind marker.
Game Flow
01Phase 1: Duel Round Start
Roll the Die to decide whether the current round is high wins or low wins: even numbers mean high wins, odd numbers mean low wins.
Each player draws 6 cards from their [Deck] into their [Hand]. Then, based on the current Duel Round number, place extra chips into the Community Pot:
• Rounds 1–3: No extra chips
• Rounds 4–6: 150
• Rounds 7–8: 300
Each player draws 6 cards from their [Deck] into their [Hand]. Then, based on the current Duel Round number, place extra chips into the Community Pot:
• Rounds 1–3: No extra chips
• Rounds 4–6: 150
• Rounds 7–8: 300
02Phase 2: Placement Phase
Starting with the Small Blind and moving towards the Big Blind, each player sequentially selects up to three cards from their [Hand] and places them face down in the 
[Slips].
[Slips].03Phase 3: Betting Phase
Action turns start with the Small Blind. During each player's turn there are 3 types of actions; the order is decided by the player:
A. Choose one from
Raise, 
Call, 
Check, All-in, or 
Fold.
B. Flip a card from the [Slips].
C. Play an
Action Card from the [Hand].
A and B must be executed. B is not mandatory (though not forbidden) only if there are no face-down cards in the [Slips] or the player Folds. C may be executed any number of times at any moment in the turn (unless the effect allows play outside the turn).
Raise: Commit more chips than the previous player's Personal Pot. Maximum by Duel Round: 1–3 = 150; 4–6 = 500; 7–8 = no limit.
Call: Commit the same amount as the previous player's Personal Pot.
Check: Keep the same amount as the previous player's Personal Pot.
Fold: Exit the action turn, then Clear the [Slips] (see Scoring Phase).
All-in: Commit all chips without exceeding the Personal Pot limit, and skip A in subsequent action turns (C is still allowed).
Action Card: Move it to the [Discard Pile], then execute its Action Effect.
On the Small Blind and Big Blind players' first turn, they must commit blinds at the start of the turn and skip A: Rounds 1–3 = 20 / 40; 4–6 = 40 / 80; 7–8 = 80 / 160.
When a card with Duel Value is Flipped, immediately reveal that many cards from the top of the [Deck] (C cannot be executed during this) and place them on top of the card. Its Duel Value becomes the sum of the Flipped cards' Duel Values.
The Betting Phase ends when any one of these is true: (A) after a player ends their turn, all remaining players have no face-down cards in [Slips] and all Personal Pots are equal; (B) A still holds after removing All-in players; (C) only one player remains in the action turn.
A. Choose one from
Raise, Call, Check, All-in, or Fold.B. Flip a card from the
[Slips].C. Play an
Action Card from the [Hand].A and B must be executed. B is not mandatory (though not forbidden) only if there are no face-down cards in the [Slips] or the player Folds. C may be executed any number of times at any moment in the turn (unless the effect allows play outside the turn).
Raise: Commit more chips than the previous player's Personal Pot. Maximum by Duel Round: 1–3 = 150; 4–6 = 500; 7–8 = no limit. Call: Commit the same amount as the previous player's Personal Pot. Check: Keep the same amount as the previous player's Personal Pot. Fold: Exit the action turn, then Clear the [Slips] (see Scoring Phase).All-in: Commit all chips without exceeding the Personal Pot limit, and skip A in subsequent action turns (C is still allowed).
Action Card: Move it to the [Discard Pile], then execute its Action Effect.On the Small Blind and Big Blind players' first turn, they must commit blinds at the start of the turn and skip A: Rounds 1–3 = 20 / 40; 4–6 = 40 / 80; 7–8 = 80 / 160.
When a card with Duel Value is Flipped, immediately reveal that many cards from the top of the [Deck] (C cannot be executed during this) and place them on top of the card. Its Duel Value becomes the sum of the Flipped cards' Duel Values.The Betting Phase ends when any one of these is true: (A) after a player ends their turn, all remaining players have no face-down cards in [Slips] and all Personal Pots are equal; (B) A still holds after removing All-in players; (C) only one player remains in the action turn.
04Phase 4: Scoring Phase
Execute in order:
1. Each player sums the Duel Value of all cards in their [Slips] for a total Duel Value.
2. Based on the Die, the player with the highest or lowest total becomes the Leading Player; others are Trailing Players.
If two or more players are leading, they are neither Leading nor Trailing.
The Leading Player adds the
Bust Value of all non- Flipped cards in the [Slips].
Trailing Players add the
Cover Value of all non- Flipped cards in the [Slips].
3. Rank players by total Duel Value in the Die's direction. Tied totals shift the rank back by the number of tied players (two tied for first = two second places; three tied for second = three fourth places). Folded players rank by Fold order — earlier Folds rank lower.
4. First place gets an extra reward by Duel Round: 1–3 choose 1 of 2 Reward Cards onto the [Deck]; 4–6 choose 1 of 3; 7–8 none. Shuffle the rest back. Second place gains 2 Bottled Souls. Third place gains 1 Bottled Soul.
5. The highest-ranked player retrieves chips from their Personal Pot. Community Pot chips and remaining Personal Pots move to their [Score Zone] (ties split equally). If an All-in player creates a Side Pot, resolve Side Pot Settlement instead.
6. All players Clear the [Slips]. Clear the [Slips]: Place all cards above on top of the [Deck], then move all cards in the [Slips] to the [Hand], triggering the Clear Effect.
1. Each player sums the Duel Value of all cards in their [Slips] for a total Duel Value.
2. Based on the Die, the player with the highest or lowest total becomes the Leading Player; others are Trailing Players.
If two or more players are leading, they are neither Leading nor Trailing.
The Leading Player adds the
Bust Value of all non- Flipped cards in the [Slips].Trailing Players add the
Cover Value of all non- Flipped cards in the [Slips].3. Rank players by total Duel Value in the Die's direction. Tied totals shift the rank back by the number of tied players (two tied for first = two second places; three tied for second = three fourth places). Folded players rank by Fold order — earlier Folds rank lower.
4. First place gets an extra reward by Duel Round: 1–3 choose 1 of 2 Reward Cards onto the [Deck]; 4–6 choose 1 of 3; 7–8 none. Shuffle the rest back. Second place gains 2 Bottled Souls. Third place gains 1 Bottled Soul.
5. The highest-ranked player retrieves chips from their Personal Pot. Community Pot chips and remaining Personal Pots move to their [Score Zone] (ties split equally). If an All-in player creates a Side Pot, resolve Side Pot Settlement instead.
6. All players Clear the [Slips]. Clear the [Slips]: Place all cards above
on top of the [Deck], then move all cards in the [Slips] to the [Hand], triggering the Clear Effect.05Phase 5: Construction Phase
Turns start with the Small Blind. During this phase, all effects except 
Recruit Triggers do not trigger. Each player, in order:
1. Count the total
Souls on all cards in the [Hand].
2. Spend Souls to Recruit any number of Market cards (total cost cannot exceed total Souls).
3. Shuffle all Recruited cards, the [Hand], and the [Discard Pile] back into the [Deck].
Bottled Soul: Kept until the end of the game.
A. Use as a Soul for Recruiting.
B. Pay one Bottled Soul, choose a Market faction, and place the top card of its pile in another Market space for the same pile. Both that card and the new top card can be purchased.
Recruit Triggers do not trigger. Each player, in order:1. Count the total
Souls on all cards in the [Hand].2. Spend Souls to
Recruit any number of Market cards (total cost cannot exceed total Souls).3. Shuffle all Recruited cards, the [Hand], and the [Discard Pile] back into the [Deck].
Bottled Soul: Kept until the end of the game.
A. Use as a Soul for Recruiting.
B. Pay one Bottled Soul, choose a Market faction, and place the top card of its pile in another Market space for the same pile. Both that card and the new top card can be purchased.
Components
- ◈Die, game mat, Small Blind marker
- ◈80 Faction Cards, 12 Reward Cards
- ◈32 × $10, 24 × $20, 25 × $50, 30 × $100 chips
- ◈10 Initial Cards per player (40 total): Transgression, Hypocrisy, Hedonism, The Banality of Evil ×2, Absurdity ×2, Nihilism, Malice, Blasphemy (duel values 3, 2, 1, −1, −2, −3, 0×2, W×2)
Glossary
Discard
Place a card from your [Hand] into your [Discard Pile].
Slip
Place a card face up into your [Slips].
Apollo's Wake
You can play this card during the Placement Phase (Phase 2).
Lucifer's Call
Choose a card in the [Burn Pile] and return it to your [Hand].
Burn
Choose a card in your [Hand], [Discard Pile], or [Slips] and place it in your [Burn Pile].
Foresight X
Look at the top X cards of the [Deck]. You may place any number of them at the bottom of the [Deck].
Conjure X
Declare a faction name, then reveal the top X cards of the [Deck]. Add any that match the declared faction to your [Hand]. Reward Cards belong to all factions.
Variable X
Some card effects contain the variable X. This X is usually tied to a value. If no value is specified, the player sets X.
When Flipped
Triggers face up.
When Recruited
Triggers .
Scoring Phase End
Triggers when the Scoring Phase ends.
React
Can only be played and triggered when the Reaction condition is met. You can play it on a non-active turn.
Action
Triggers when played. Move the card to the [Discard Pile], then execute its Action Effect.
When Burned
Triggers .
When Discarded
Triggers .
Wild Stake (W)
, reveal that many cards from the top of the [Deck] and place them on this card. Its Duel Value becomes the sum of those Flipped cards. C cannot be executed during this.
Deck
The player's personal draw pile. Cards are drawn from here at the start of the turn. When empty, no more cards can be drawn to the [Hand].
Hand
Cards currently held by the player that have not been played.
Slips
Where players place cards in Phase Two. They are revealed one by one in Phase Three and count toward total Duel Value in Phase Four.
Discard Pile
Stores Action Cards that have been used. Shuffled back into the [Deck] at the end of the Construction Phase.
Burn Pile
The remove-from-game area. Cards here no longer enter the shuffling cycle.
Market
The communal pool of the top cards of the four faction piles. Spend Souls to Recruit from here in Phase Five.
Score Zone
The area where scores are stored.
Initial Cards
The 10 basic cards each player has at the start of the game.
Faction Cards
Cards displayed in the Market that require Souls to Recruit.
Reward Cards
Cannot be purchased in the Market. The first-place player of each round can draw and selectively keep them based on the progress track.
Side Pot Settlement
Side Pots occur when there are All-in players and another player's Personal Pot is greater than one of the All-in amounts. Settlement matches Texas Hold'em side pots, except won chips move to the [Score Zone].
- 01For every different Personal Pot amount, divide the Community Pot into one more Side Pot (three different amounts → three Side Pots).
- 02From smallest Personal Pot to largest: that player moves all chips from their Personal Pot into a Side Pot; remaining players move an equal amount from their Personal Pots into the same Side Pot. Repeat for the next-smallest amount, and so on.
- 03The highest-ranked player retrieves chips committed this Duel Round and moves all chips from Side Pots they are in to their [Score Zone] (ties split equally). Then the next rank repeats until all Side Pots are empty.
Example
Player A (4th, Folded)
100
Player B (1st)
300
Player C (3rd)
300
Player D (3rd)
400
- 01Three different Personal Pot amounts, so three Side Pots.
- 02A has the smallest pot. A moves 100 into Side Pot 1; B, C, and D each move 100 into Side Pot 1. Pots: 0 / 200 / 200 / 300. Side Pot 1: 100 each.
- 03B and C now have the smallest pots. They move 200 into Side Pot 2; D moves 200. Pots: 0 / 0 / 0 / 100. Side Pot 2: 0 / 200 / 200 / 200.
- 04D moves the remaining 100 into Side Pot 3. Pots: all 0. Side Pot 3: 0 / 0 / 0 / 100.
- 05B (1st) appears in Side Pots 1 and 2. B retrieves 300 committed chips, then takes Side Pot 1 (300) and Side Pot 2 (400) into the [Score Zone].
- 06C and D are tied for third. C appears in no remaining Side Pot, so C is done. D appears in Side Pot 3, retrieves 100 committed chips, then takes Side Pot 3 (0 extra profit).