The gift tax exemption in Taiwan is NT$2,440,000 per donor per year (applicable in 2026 as announced by the Ministry of Finance), where one year means January 1 to December 31; amounts exceeding the exemption are taxed progressively at 10%, 15%, and 20%, and the donor must file a return within 30 days of the gift that exceeds the threshold (Articles 22 and 24 of the estate and gift tax act, 遺產及贈與稅法). Fathers and mothers each have their own NT$2,440,000 exemption, allowing a combined tax-free transfer of up to NT$4,880,000 per year; gifts between spouses are not included in the total gift amount, and gifts of property given by parents to children at marriage up to NT$1,000,000 in total are also excluded (Article 20). In principle, the taxpayer liable for gift tax is the donor, not the recipient (Article 7).
Reminder: The NT$2,200,000 figure in Article 22 is a base amount that adjusts with the consumer price index under Article 12-1; on November 27, 2025, the Ministry of Finance announced an exemption of NT$2,440,000 for 2026, identical to 2025 (a Taipei National Taxation Bureau press release on October 30, 2026 also stated that both 2025 and 2026 are NT$2,440,000). The exemption for 2027 will depend on the Ministry of Finance announcement at the end of 2026. The NT$1,000,000 marriage gift exclusion is a fixed statutory amount and is not subject to price index adjustments. Gifting real estate additionally involves land value increment tax and deed tax, which this article does not expand upon.
2026 Gift Tax Exemptions and Tax Rates
| Net Taxable Gift Amount (2026) | Tax Payable |
|---|
| NT$28,110,000 or less | Net amount × 10% |
| Over NT$28,110,000 up to NT$56,210,000 | NT$2,811,000 + portion over NT$28,110,000 × 15% |
| Over NT$56,210,000 | NT$7,026,000 + portion over NT$56,210,000 × 20% |
Calculation formula: the donor's total gifts during the current calendar year − Article 21 deductions (encumbrances attached to the gift and borne by the recipient) − exemption of NT$2,440,000 = net taxable gift amount, which is then calculated against the table above (Article 19). If there are 2 or more gifts within one year, they must be combined and calculated together, and previously paid gift taxes are subtracted (Article 19, paragraph 2, and Article 25).
Example 1: A father transfers NT$5,000,000 to his son in 2026 with no other gifts that year: (NT$5,000,000 − NT$2,440,000) × 10% = NT$256,000.
Example 2 (Taipei National Taxation Bureau case): Person A gave NT$1,000,000 to his son on August 10, 2025, NT$1,440,000 to his daughter on August 9, 2026, and another NT$2,440,000 to another son on October 1, 2026. Because a calendar-year system applies, the total gifts in 2026 were NT$3,880,000, which can only deduct the NT$2,440,000 exemption once, resulting in gift tax payable of (NT$3,880,000 − NT$2,440,000) × 10% = NT$144,000.
Parents Gifting to Children: How Common Scenarios Are Calculated
| Scenario | Rule | Article |
|---|
| Gifts from each parent separately | Exemption is calculated per donor: father and mother NT$2,440,000 each; identity and number of recipients make no difference | Article 22 |
| Child marriage | Property given by parents to children at marriage up to NT$1,000,000 in total is not included in the total gift amount | Article 20, paragraph 1, item 7 |
| Paying living costs, tuition, medical bills | Living expenses, education fees, and medical expenses paid by persons obligated to provide support for dependents are not included in the gift total | Article 20, paragraph 1, item 4 |
| Paying for child to buy property | Purchasing property for others with own funds gratuitously is deemed a gift; when real estate is purchased, the gift value is calculated on that real estate | Article 5, item 3 |
| Property bought in minor child's name | Deemed a gift from legal representatives or guardians, unless proven that funds belonged to the purchaser | Article 5, item 5 |
| Sales between parents/children or siblings | Property transactions between relatives within 2nd degree of kinship are deemed gifts; not applicable if conclusive proof of payment is provided and payment was not loaned or secured by seller | Article 5, item 6 |
| Forgiving debts owed by children | Gratuitously forgiving or assuming debts within the limitation period is deemed a gift | Article 5, item 1 |
The value of gifted property is based on prevailing market value at the time of the gift; land is assessed at announced current land value or assessed standard price, while buildings are assessed at assessed standard price (Article 10). Besides gift tax, real estate gifting involves land value increment tax and deed tax; refer to land value increment tax self-use rate and home purchase taxes, deed tax and stamp duty.
Regarding the timing of the NT$1,000,000 marriage exclusion, the statute only states "at the time of child marriage"; actual administrative determination is subject to Ministry of Finance rulings and taxation bureau guidance. For marriage registration procedures, see marriage registration documents at household registration office.
What Property Is Excluded from Total Gift Amount (Article 20)
- Property donated to governments of all levels and public educational, cultural, public welfare, and charitable organizations.
- Property donated to public business organizations or public corporations entirely held by government shares.
- Property donated to registered corporate juristic bodies of education, culture, public welfare, charity, religion, or ancestral worship guilds meeting standards set by the Executive Yuan.
- Living expenses, education expenses, and medical expenses paid by persons obligated to support dependents.
- Agricultural land and farm crops used for agriculture gifted to heirs prescribed in Article 1138 of the Civil Code (subject to clawback if agricultural use ceases within 5 years).
- Property gifted between spouses.
- Property gifted by parents to children upon marriage, up to NT$1,000,000 in total.
Filing Deadlines, Procedures and Penalties
| Matter | Rule | Article |
|---|
| Who files | The donor; if the donor's whereabouts are unknown, or tax is overdue and no domestic assets are executable, or the donor died before assessment, the donee is the taxpayer | Article 7 |
| Filing deadline | When the total value of gifts made to others within 1 year exceeds the exemption, file within 30 days after the date of the gift that exceeds the exemption | Article 24, paragraph 1 |
| Where to file | Citizens residing regularly within Taiwan file with the National Taxation Bureau where household registration is located | Article 24, paragraph 2 |
| Extension of filing | With justifiable cause, apply in writing before expiry for an extension limited to 3 months | Article 26 |
| Payment | Within 2 months starting from day following delivery of tax payment notice; can apply for 2-month extension or payment in up to 18 installments | Article 30 |
| Failure to file in time | A fine of up to 2 times assessed tax payable | Article 44 |
| Under-reporting or omission | A fine of up to 2 times the omitted tax amount | Article 45 |
Documents required by Northern Region National Taxation Bureau for gift tax filing: gift tax return form, gift (or sales) contract and identity documents of both parties at time of deed creation, proof of gifted property and deductions/exemptions; if filed by an agent, a power of attorney and agent's identity proof.
Note also: property gifted by decedent within 2 years prior to death to spouse, legal heirs of each order, and their spouses is included in estate gross assets for estate tax, and gift taxes already paid can be credited (Article 15, Article 11, paragraph 2); see estate tax exemption and filing deadline.
Filing Windows in Taipei and New Taipei
| Donor Household Registration | Handling Authority | Telephone |
|---|
| Taipei City | Taipei National Taxation Bureau, Ministry of Finance (No. 2, Sec. 1, Zhonghua Rd., Wanhua Dist., Taipei City) | (02)2311-3711 |
| New Taipei City | Northern Region National Taxation Bureau, Ministry of Finance; Banqiao Branch in New Taipei, plus Sanchong, Zhonghe, Xinzhuang, Xindian, Tamsui, and Xizhi tax assessment offices and Ruifang service station | Headquarters (03)339-6789 |
| All cities and counties | National and local tax toll-free hotline | 0800-000-321 (office hours only) |
Frequently Asked Questions
Is the gift tax exemption NT$2,440,000 per person per year?
It is calculated per donor: in 2026, each donor has NT$2,440,000 per year, combined regardless of how many persons receive gifts. Fathers and mothers each have NT$2,440,000, totaling NT$4,880,000 in the same year.
Does one year start from the date of the first gift?
No. The Taipei National Taxation Bureau clarifies that "per year" and "within one year" use a calendar year, from January 1 to December 31. Gifts in December and the following January belong to two separate tax years.
Must gifting NT$2,000,000 to a child in a year be reported?
If total gifts during the year do not exceed NT$2,440,000, under Article 24 no gift tax return is required. However, if real estate is gifted, tax bureau certificates are required for title transfer registration (Article 42), requiring a filing to obtain tax exemption certification.
Do spousal gifts require paying gift tax?
No. Property transferred between spouses is not included in the total gift amount (Article 20, paragraph 1, item 6). When transferring real estate, an application for non-inclusion certificate must still be submitted to the National Taxation Bureau.
What happens if gift tax is filed late?
Under Article 44, a fine of up to 2 times the assessed tax payable is imposed along with back tax payment. For example, if tax payable is NT$256,000, the maximum fine is NT$512,000.
Last updated: 2026-11-03
This article was compiled by SOSfix editors from public information for general reference only; for individual cases, contact the National Taxation Bureau of your household registration (Taipei National Taxation Bureau or Northern Region National Taxation Bureau).
Sources
- Executive Yuan Gazette: Ministry of Finance announcement Tai-Cai-Shui No. 11404671540 on November 27, 2025 (Vol. 031, Issue 225, verified 2026-11-02) (in Chinese): 2026 gift tax exemption NT$2,440,000 per year, tax brackets NT$28,110,000 and NT$56,210,000, progressive sums NT$2,811,000 and NT$7,026,000.
- Taipei National Taxation Bureau, Ministry of Finance: Gift tax exemption, did you use "one year" correctly? (press release, updated 2026-10-30, verified 2026-11-02) (in Chinese): calendar year January 1 to December 31, 2025 and 2026 exemption NT$2,440,000, NT$3,880,000 case paying NT$144,000, 0800-000-321, switchboard.
- National laws and regulations database: estate and gift tax act (amended September 11, 2026, verified 2026-11-02) (in Chinese): Articles 4, 5, 7, 10, 11, 12-1, 15, 19–22, 24–26, 30, 41, 42, 44, 45.
- Northern Region National Taxation Bureau, Ministry of Finance: estate and gift tax required forms (verified 2026-11-02) (in Chinese): gift tax return and extension application required documents, headquarters phone number.
- Northern Region National Taxation Bureau, Ministry of Finance: affiliated branches and offices (verified 2026-11-02) (in Chinese): names of branches, offices, and service stations in New Taipei City.
Related reading: Taiwan Wheelchair Ramp Rules: 1:12 Slope, Handrail Heights
