Estate and Gift Tax Act Article 19
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-09-11. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Gift tax is levied on the net amount of the taxable gift based on the total amount of gifts made by the donor each year, after deducting the deductions stipulated in Article 21 and the tax exemption stipulated in Article 22, according to the following tax rates:1.If the taxable gifts are NT$25 million or less, a 10% tax will be levied.2.If the taxable gifts exceed NT$25 million to NT$50 million, a tax of NT$ 2.5 million yuan will be levied, plus 15% of the amount exceeding NT$25 million.3.If the taxable gifts exceed NT$50 million, a tax of NT$6.25 million will be levied, plus 20% of the amount exceeding NT$50 million.If there are two or more gifts within a year, the amount of the gifts shall be calculated together, and the tax amount shall be calculated in accordance with the provisions of the preceding paragraph. The gift tax for the most recent gift is the total tax amount minus the amount of gift tax paid for the previous gifts.