Taiwan gift tax brackets for tax year 2024 (ROC year 113), including the annual exemption amount and a quick calculator.
| Net Gift Bracket | Rate | Cumulative Deduction | Quick Formula |
|---|---|---|---|
| NT$0 ~ NT$25,000,000 | 10% | NT$0 | 贈與淨額 × 10% − 0 |
| NT$25,000,000 ~ NT$50,000,000 | 15% | NT$1,250,000 | 贈與淨額 × 15% − 1,250,000 |
| NT$50,000,000 ~ 以上 | 20% | NT$3,750,000 | 贈與淨額 × 20% − 3,750,000 |