National Taxation Bureau of the Northern Area （NTBNA）, Ministry of Finance, indicated that, starting from 2026, an annual exemption of NT$2.44 million may be deducted from total amount of gift for each donor.

NTBNA explains, regardless of the frequency of gifts, the total value of assets gifted or the number of recipients within the same year （1/1-12/31）, the donor’s tax remission amount is fixed at NT$2.44 million. A donor shall file a gift tax return with the competent tax authority within 30 days following the date of a gratuitous transfer to the extent of his or her donation(s) made during each taxable year in excess of the annual exemption, i.e., NT$2.44 million.

If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you.

〔Contact person：Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division; Tel：(03)3396789, ext. 1460〕