During the machining processes using CNC machine tools, both the cutting force and the cutting torque are important because they are closely related to the cutting and CNC machine status. Therefore, this study aims to develop an improved estimation method for cutting torque for rigid tapping processes using CNC machine tools.The developed estimation method can accurately estimate the cutting torque by using signals obtained from the applied spindle motor. Moreover, a spindle model is developed for improving the cutting torque estimation results, in which both position-dependent friction and velocity-dependent friction of the applied spindle system are taken into account. A low-pass filter design that considers the effects of position-dependent friction is further developed in this study to accurately estimate the cutting torque generated by the taps during rigid tapping processes.