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法律與法規命令

Tax Act:
Estate and Gift Tax Act
Chapter 3【Computation of Gift Tax】 Article 19
Content:
Taxable gifts means the total amount of gifts made during the calendar year by the donor, less deductions provided in Article 21 herein and the exemption provided in Article 22 herein. The tax brackets and rates of consolidated gift tax are as follows:
(1)If the taxable gifts is less than or equal to NT$25,000,000, the tax rate shall be 10%.
(2)If the taxable gifts is above NT$25,000,000 to NT$50,000,000, the gift tax payable shall be NT$2,500,000 plus 15% for the portion of gifts more than NT$25,000,000.
(3)If the taxable gifts is above NT$50,000,000, the gift tax payable shall be NT$6,250,000 plus 20% for the portion of gifts more than NT$50,000,000.
For tax purpose, if the same donor makes gift twice or more in the same calendar year, all gifts made up to the time the latest transfer by gift occurs shall be included in computing the value of gifts, based on which gift tax is computed according to paragraph 1, and tax due for the latest transfer shall be the aforesaid tax amount less gift tax already paid.
 Update:2018-04-23

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