Estate and Gift Tax Act Article 22
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.
The taxpayer of gift tax may deduct an exemption of NT$2,200,000 from the total gift amount annually.
中文原文 遺產及贈與稅法第22條
贈與稅納稅義務人，每年得自贈與總額中減除免稅額二百二十萬元。