Estate and Gift Tax Act Article 3
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.
R.O.C. nationals who habitually reside within the territory of the R.O.C. and make gifts of their property, whether within or outside the territory of the R.O.C., shall be subject to gift tax in accordance with the provisions of this Act.R.O.C. nationals who habitually reside outside the territory of the R.O.C., as well as non-R.O.C. nationals, who make gifts of their property within the territory of the R.O.C., shall be subject to gift tax in accordance with the provisions of this law.
中文原文 遺產及贈與稅法第3條
凡經常居住中華民國境內之中華民國國民，就其在中華民國境內或境外之財產為贈與者，應依本法規定，課徵贈與稅。
經常居住中華民國境外之中華民國國民，及非中華民國國民，就其在中華民國境內之財產為贈與者，應依本法規定，課徵贈與稅。
經常居住中華民國境外之中華民國國民，及非中華民國國民，就其在中華民國境內之財產為贈與者，應依本法規定，課徵贈與稅。