7 Critical Steps: How To Revive In R.E.P.O. And Beat The Taxman's Quota

Reviving a teammate in R.E.P.O. is one of the most unique and challenging mechanics in modern co-op survival horror games, moving far beyond simple button-holding. As of the latest updates in December 2025, the process is governed by two distinct systems: an immediate, in-combat 'resurrection' via health sharing, and a complex, high-stakes 'respawn' that is tied directly to your team's success in meeting the Taxman's loot quota at the Extraction Point.

This guide breaks down both methods, focusing on the critical steps required for the full respawn, which involves locating your fallen teammate's Head and successfully extracting with enough loot to satisfy the game's brutal economic demands. Mastering this system is the only way to keep your squad whole and ensure long-term survival against the terrifying monsters lurking in the shadows.

The R.E.P.O. Game Profile: A Co-op Horror Phenomenon

The game R.E.P.O. (an acronym for *R.E.P.O.*), developed and published by the Swedish studio Semiwork, has quickly become a standout title in the co-op horror genre. Its blend of physics-based item manipulation, intense atmosphere, and a punishing economic system has drawn comparisons to other successful titles like *Lethal Company*.

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• Full Name: R.E.P.O.
• Developer: Semiwork
• Publisher: Semiwork
• Genre: Online Co-op Survival Horror, Action, Physics-Based
• Platform: PC (Steam)
• Initial Release Date: February 26, 2025 (Early Access)
• Key Feature: A unique extraction system where players must collect valuable loot to meet a mandatory quota set by the shadowy entity known as the Taxman.

The game's Early Access status means mechanics, including the revival process, can receive tweaks, so staying updated on the latest Monster Update notes is crucial. The core philosophy, however, remains: death is a major setback, and resurrection requires a significant investment.

The Two Ways to Revive in R.E.P.O.: Respawn vs. Resurrection

It is essential to understand the difference between the two primary ways to help a downed or dead teammate. They serve entirely different purposes and have vastly different requirements.

Method 1: The Taxman's Extraction (Full Respawn)

This is the method required when a teammate is fully eliminated—their health is completely depleted, and they are no longer just *incapacitated* but fully *dead*. Their corpse will drop a specific, physics-based item: their Player's Head. This process is not instant; it is a full respawn for the next round of play.

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7 Critical Steps to a Successful Extraction Respawn

1. Locate the Head: When a player is fully eliminated, their Head will appear as a lootable, physics-based item near their corpse. A unique icon or marker will appear on your map to help you locate it.
2. Secure the Head: Approach the Head and pick it up. This item is fragile and can be dropped, so be careful during combat. It takes up one of your item slots, making inventory management a key strategic element.
3. Transport the Head: Carry the Head back to the Extraction Point. This is typically the team's Van. You can carry it by hand or place it in a Cart if one is available for easier transport of multiple fragile items.
4. Deposit the Head: Place the teammate's Head into the designated collection area within the Extraction Point (the Van). This registers the player for revival, but the process is not yet complete.
5. Collect the Loot Quota: This is the most critical step. The revival is contingent on the team successfully meeting the Taxman's loot quota. You must deposit enough valuable loot and Orbs into the collection area alongside the Head to satisfy the required monetary amount.
6. Initiate Extraction: Once the quota is met, you can initiate the extraction sequence. The Taxman will communicate the status of the quota via a small emoji display near the extraction platform.
7. Successful Respawn: If the extraction is successful (i.e., you met the quota and survived the extraction timer), the player whose Head was deposited will spawn back in the van for the start of the next level or round. If the quota is *not* met, the player remains dead.

Method 2: In-Combat Health Sharing (Immediate Revive)

This method is for a different scenario: when a teammate is still alive but critically injured, or perhaps in a downed state (depending on the current R.E.P.O. version). This is an immediate, battlefield resurrection or healing mechanic.

• Proximity and Interaction: Walk up to your injured teammate.
• Health Reallocation: The unique mechanic involves Health Sharing. You can interact with your ally's health bar, often by aiming at their back and holding the designated key (usually the left mouse button or 'E' key).
• The Cost: This process transfers a portion of *your own* HP to your ally. For example, if you have 80 HP and your ally has 1 HP, you can reallocate 10 HP to them, leaving you with 70 HP and them with 11 HP.
• Strategic Use: This mechanic is a high-risk, high-reward strategy. It allows for immediate support in a firefight but leaves the rescuer vulnerable and weakened. It is a true test of cooperative play and resource management.

Advanced Strategies for Successful Teammate Resurrection

Mastering the R.E.P.O. revive guide requires more than just knowing the steps; it demands strategic play and resourcefulness. These tips are crucial for surviving the environment and the Taxman's demands.

Prioritizing the Head Over Loot (Initially)

While the loot quota is necessary for the final respawn, the Head is a prerequisite. Always prioritize securing the Player's Head immediately after a teammate falls. Leaving it behind can lead to it being lost, or worse, used by enemy players if a PvP element is active in your server.

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Managing Physics-Based Items

The R.E.P.O. world is highly physics-based. Carrying the Head or other fragile items requires care. Holding them above your head (a specific in-game action) can prevent them from being damaged or destroyed by collisions, such as running into walls or other players. A destroyed Head means no revival.

The Taxman Quota and Extraction Timing

The Taxman's demands are non-negotiable. If you have the Head but fail to meet the quota, the teammate remains dead. Focus on high-value loot and Orbs to quickly satisfy the requirement. The Extraction Point acts as a shop where you can purchase items, but your primary focus should be the revival and the quota.

• Monitor the Quota: Keep an eye on the Taxman's emoji or display at the Extraction Point to gauge how close you are to the target.
• Loot Value: Learn which physics-based items have the highest value to maximize your collection efficiency and minimize the time spent exposed to monsters.
• Noise Management: Be aware that certain items can increase the "Noise" level, which speeds up the respawn rate of monsters. Balance high-value, noisy items with stealth.

In-Combat Revival Tactics

When performing the In-Combat Health Sharing (Method 2), communication is key. Use smokes, flanks, or have a third teammate act as bait to draw enemy fire. Time the revive when enemies are reloading or distracted. Since you are sacrificing your own HP, ensure the area is clear of immediate threats before initiating the transfer.

Ultimately, the R.E.P.O. revive system is designed to punish reckless play and reward true cooperation. It turns a simple respawn mechanic into a high-tension, multi-step objective that defines the game's core loop.