Short answer: individuals in Taiwan can generally convert up to USD 5 million a year directly at a bank, enough for EB-5. If the money is a gift from parents, two things need handling: Taiwan gift tax, and the source-of-funds evidence USCIS requires.
Converting and remitting
| Item | General rule |
|---|---|
| Annual limit | Up to USD 5 million a year per individual, directly |
| Above the limit | Central bank approval required |
| Records | Keep conversion slips and bank statements as proof of the transfer path |
Parental gifts and Taiwan gift tax
- Exemption: NT$2.44 million per donor per year.
- Rates: above the exemption, progressive rates of 10%, 15% and 20%.
- Spread it out: each parent has their own exemption, and gifts can be planned over several years.
- Filing: file as required — the tax payment or exemption certificate also serves as source-of-funds evidence.
Source-of-funds evidence for USCIS
| Source | Common evidence |
|---|---|
| Parental gift | Gift deed, gift tax filing and clearance, the parents’ source of funds |
| Savings from salary | Withholding statements, income tax returns |
| Share sales | Brokerage records |
| Property sale | Sale contract, title records, original purchase proof |
See gifted EB-5 funds and EB-5 source of funds.
Our advice
If parents will fund the investment, start gifting within the exemptions a year or two ahead and keep full records. Consult a Taiwan accountant on the tax details. As of October 2026; amounts follow the Ministry of Finance’s latest announcements.