Death and Taxes Necropolis Map - Path of Exile

Death and Taxes Necropolis Map

Death and Taxes

Death and Taxes is a unique Necropolis Map. Maps. Map Tier: 7, 10, 14, 16, 16. Guild Tag Editor: °.

  • Unique Boss deals (30–35)% increased Damage
  • Unique Boss has (25–30)% increased Attack and Cast Speed
  • Unique Boss gives 20000% increased Experience
  • 150% increased Quantity of Items found in this Area

Flavour Text: So the raiders danced, leading their foe ever west, towards certain death.

Death and Taxes is a unique Necropolis Map in Path of Exile, known for its interesting boss mechanic and contribution to the "Remarkable Realms" challenge. Here's a breakdown to help you navigate and conquer it:


  • Death and Taxes can be dropped by various monsters throughout the game, with a higher chance in maps, incursions, or defeating endgame bosses.
  • You can also acquire it through trading with other players using the in-game currency system.

Map Layout:

Death and Taxes is a relatively open map with a central chamber and branching corridors. The Necropolis tileset features a dark and oppressive atmosphere with crypts, mausoleums, and skeletal remains.

Map Mechanic:

  • Aggravated Spirit: A single powerful skeletal warrior spawns upon entering the map. This spirit must be lured to four pressure plates located around the central chamber to activate the final boss encounter.


  • High Templar Avarius: Once the pressure plates are activated, Avarius, a skeletal mage, emerges as the final boss.

Unique Mechanic:

  • Boss Invulnerability: Avarius is initially invulnerable and can only be damaged by bringing the previously mentioned aggravated spirit near him. Each time the spirit gets close to Avarius, he takes significant damage and becomes briefly vulnerable to direct attacks.


  • Movement Skill: Having a reliable movement skill like Dash or Blink Arrow helps you maneuver around the map and strategically position the spirit.
  • Taunt or Decoy Skills: Skills that taunt or create decoys can be helpful in keeping the spirit's attention and directing it towards the pressure plates and the boss.
  • Area Damage: Area of Effect damage can be useful for clearing trash mobs around the pressure plates and the boss arena.
  • Damage Focus: While the spirit is near Avarius, focus your attacks on the boss to maximize damage during the vulnerable window.

Additional Notes:

  • Death and Taxes has a moderate difficulty level, manageable for players with well-geared characters.
  • The map has a decent chance of dropping valuable currency items, divination cards, and potentially unique items.

By understanding the map's layout, mechanics, and utilizing these tips, you'll be well-equipped to conquer Death and Taxes and contribute to the "Remarkable Realms" challenge in Path of Exile!

Buy PoE Currency Cheap

The map may have variable tier if the base map has more than one variants from the effect of socketed watchstone.


Map type: Indoor



  • Avatar of Ash
  • Avatar of Winter
  • Avatar of Silence
  • Avatar of Apocalypse


Death and Taxes is reminiscent of a raid boss in classic MMORPGs. The map is initially empty. Players must run past three orange portals, which are surrounded by elemental effects similar to those of certain Shrines, to the end of the map where a final fourth orange portal can be found. Upon reaching the end, the boss is activated and blue portals throughout the map will spawn hostile animated weapons.

The map has no native monsters other than the boss, which has 4 forms, though portals will spawn animated weapons after the boss has been engaged. Once each form is killed, the boss will enter an "in-between stage", becoming immune to damage until it is lured to the next orange portal. Players need to kill every form to complete the map. Each form will drop loot.

Animated weapons

Once the first portal is activated, these are spawned continuously until the last boss's form is dead. Caveat: animated weapons can't be hit with Spark. Spark is ground projectile, and animated weapons are flying.

Avatar of Ash

Once the first portal is activated, Avatar of Ash will spawn, which uses Flameblast, Summon Raging Spirit and Fireball supported by Lesser Multiple Projectiles. Flameblast is by far the most dangerous of these, especially since all of the action tends to make the expanding circle difficult to see until it is too late, especially in the presence of stun and desync. You need to pre-emptively move every few seconds in order not to get hit.

Avatar of Winter

Upon reaching the next portal, the boss will take form of Avatar of Winter, which uses a huge AoE Ice Nova, long range Glacial Cascade and spawns ice versions of Firestorm.

Avatar of Silence

Upon reaching the next portal, the boss takes form of Avatar of Silence, which casts Shock Nova, Ball Lightning, and Storm Call. As with Avatar of Ash's Flameblasts, it is unwise to stand still; while one Storm Call hit probably won't kill you, an entire salvo may do so.

Avatar of Apocalypse

Upon entering the final portal, Avatar of Apocalypse spawns, which uses all previous spells combined. This is the boss' final form; Avatar of Apocalypse will not respawn once killed.

Items found in this area

The following drop-restricted items can drop in this area.

Item Drop
Monochrome 80

Item acquisition

Death and Taxes can drop anywhere. It can be chanced.


Death and Taxes can be created from the following recipes:

Amount Part Description
8 The Encroaching Darkness Random corrupted map
1 Otherworldly Incubator Random map
4 Jack in the Box Random item
1 Singular Incubator Random item
1 The Void Random divination card set exchange