Short answer: before a green card, non-residents generally pay US gift tax only on gifts of US real estate and tangible property. After it, you are generally treated as a US resident, so worldwide gifts can be covered — but you can use the USD 15 million lifetime exemption (2026).
Key 2026 figures
| Item | 2026 |
|---|---|
| Annual exclusion per recipient | USD 19,000 |
| Lifetime gift and estate exemption (US residents) | USD 15 million |
| Annual exclusion for gifts to a non-citizen spouse | USD 194,000 |
| Rate above the exemption | 18%–40% |
Before and after the green card
| Non-resident | Green card holder (generally resident) | |
|---|---|---|
| Taxable gifts | Generally only US real estate and tangible property | Worldwide gifts |
| Lifetime exemption | None | USD 15 million |
| Annual exclusion | USD 19,000 | USD 19,000 |
| Spouse | General rules | USD 194,000 a year to a non-citizen spouse |
Gift tax “residence” turns on domicile, which isn’t quite the same as income tax residence — check your own case.
Reporting gifts from abroad
Green card holders who receive over USD 100,000 in a year from a non-resident — such as parents in Taiwan or Hong Kong — generally must report it, though the recipient usually owes no tax.
What this means for emigrating families
- Parents gifting EB-5 funds: parents are usually not US residents and give from abroad, so US gift tax has limited effect; Taiwanese parents still deal with Taiwan gift tax.
- Large transfers are generally simpler before the green card.
- After the green card: check exemptions and reporting before gifting to children or family.
General information only, not tax advice; consult a qualified US tax adviser. Read more: tax planning before the green card. As of October 2026.