Estate and Gift Tax Act Article 20
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.
Exclusions from the total amount of gifts include the following:1.Property donated to various levels of government and publicly funded educational, cultural, public welfare, charitable organizations.2.Property donated to public utility enterprises or assets wholly owned by the government.3.Property donated to educational, cultural, public welfare, religious organizations, and public funeral service organizations established as foundations according to the Foundations Act and meeting the standards prescribed by the Executive Yuan.4.Living expenses, education expenses, and medical expenses paid by the obligation bearer to the dependents.5.Agricultural land intended for agricultural use and crops, gifted to heirs as defined in Article 1138 of the Civil Code, shall not be included in the full value of the land and crops thereon. If the recipient fails to continue agricultural use of the land within five years from the date of receipt and fails to restore agricultural use within the specified period set by relevant authorities, or although it has ever resumed agricultural use within the time limit ordered but has returned to the condition of non-agricultural use, the amount of tax that should have been paid shall be collected. However, this does not apply if the recipient dies, the land is expropriated, or it is legally changed to non-agricultural use.6.Property donated between spouses.7.Property gifted by parents to children upon marriage, with a total value not exceeding NT$1,000,000.Regarding property donated between spouses and property received from parents upon marriage with a value within NT$1,000,000 before January 14, 1995, if the assessment has not been verified or the assessment has not been finalized by the effective date of this amendment, the provisions of Subparagraphs 6 and 7 of the preceding paragraph shall apply.
中文原文 遺產及贈與稅法第20條
左列各款不計入贈與總額︰一、捐贈各級政府及公立教育、文化、公益、慈善機關之財產。
二、捐贈公有事業機構或全部公股之公營事業之財產。
三、捐贈依法登記為財團法人組織且符合行政院規定標準之教育、文化、公益、慈善、宗教團體及祭祀公業之財產。
四、扶養義務人為受扶養人支付之生活費、教育費及醫藥費。
五、作農業使用之農業用地及其地上農作物，贈與民法第一千一百三十八條所定繼承人者，不計入其土地及地上農作物價值之全數。
受贈人自受贈之日起五年內，未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用，或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者，應追繳應納稅賦。
但如因該受贈人死亡、該受贈土地被徵收或依法變更為非農業用地者，不在此限。
六、配偶相互贈與之財產。
七、父母於子女婚嫁時所贈與之財物，總金額不超過一百萬元。
八十四年一月十四日以前配偶相互贈與之財產，及婚嫁時受贈於父母之財物在一百萬元以內者，於本項修正公布生效日尚未核課或尚未核課確定者，適用前項第六款及第七款之規定。
二、捐贈公有事業機構或全部公股之公營事業之財產。
三、捐贈依法登記為財團法人組織且符合行政院規定標準之教育、文化、公益、慈善、宗教團體及祭祀公業之財產。
四、扶養義務人為受扶養人支付之生活費、教育費及醫藥費。
五、作農業使用之農業用地及其地上農作物，贈與民法第一千一百三十八條所定繼承人者，不計入其土地及地上農作物價值之全數。
受贈人自受贈之日起五年內，未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用，或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者，應追繳應納稅賦。
但如因該受贈人死亡、該受贈土地被徵收或依法變更為非農業用地者，不在此限。
六、配偶相互贈與之財產。
七、父母於子女婚嫁時所贈與之財物，總金額不超過一百萬元。
八十四年一月十四日以前配偶相互贈與之財產，及婚嫁時受贈於父母之財物在一百萬元以內者，於本項修正公布生效日尚未核課或尚未核課確定者，適用前項第六款及第七款之規定。