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Gift Tax Exemption Threshold Regulations
|
| Item |
General Gifts |
Marriage Gifts (Special Exemption) |
| Exemption Amount |
NT$2.44 million per person per year. |
NT$1 million per person per year, within six months before or after marriage registration. |
| Donor |
No restriction. |
Parents |
| Donee |
No restriction. |
Children |
| For example, if a child in the family gets married, both the father and the mother may each give NT$3.44 million (NT$2.44 million + NT$1 million) as a gift without incurring gift tax. This means a total tax exemption of NT$6.88 million can be utilized. Any amount exceeding the exemption threshold is still subject to gift tax at the applicable rates. |