Short answer: in 2026, Taiwan’s gift tax exemption is NT$2.44 million per donor per year, however many people receive gifts. Above that, 10%, 15% and 20% progressive rates apply, and a return is due within 30 days of the gift that exceeds the exemption. The most common approach when parents fund a child’s emigration is to give over several years and from both parents.
2026 rates
| Net taxable gifts | Rate | Progressive deduction |
|---|---|---|
| Up to NT$28.11 million | 10% | 0 |
| NT$28.11–56.21 million | 15% | NT$1.4055 million |
| Over NT$56.21 million | 20% | NT$4.216 million |
Net taxable gifts = total gifts − the exemption − deductions.
Gifts that don’t count or get extra relief
- Between spouses: not counted.
- Marriage: within six months either side of a child’s marriage registration, each parent can give an extra NT$1 million.
- Others: as set out in the Estate and Gift Tax Act.
A multi-year example
If both parents use their full exemption each year, they can give NT$4.88 million a year tax-free; starting three years ahead, about NT$14.64 million in total. A marriage during that time adds NT$2 million.
How it ties into immigration
- Source of funds: the gift deed and the tax clearance or exemption certificate show a lawful transfer — see gifted EB-5 funds.
- Timing: completing gifts before the child becomes a US tax resident is generally simpler — see US gift tax before and after the green card.
- Property gifts: valued at the announced land value and assessed house value, with land value increment tax and deed tax to work out separately.
Our advice
If parents will fund EB-5 or another investment route, start gifting within the exemptions one to three years ahead and keep full records. Consult a Taiwan accountant or the National Taxation Bureau on the details. As of October 2026; figures follow the Ministry of Finance’s latest announcements.