Foreigners gifting properties within the R.O.C. shall be subject to Gift Tax.

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 The National Taxation Bureau of the Southern Area, Ministry of Finance (NTBSA), states that according to Paragraph 2 of Article 3 of the Estate and Gift Tax Act, property given away by a donor who is an R.O.C. citizen but resides outside the R.O.C. continuously or who is a non-ROC citizen shall be subject to Gift Tax only to the extent that the property is located within the R.O.C.

　　To illustrate this rule, for example, Miss Wang, a foreigner with a resident certificate in the R.O.C., owns land located in Tainan. She would like to gift her son the land, which the government assessed present value is NT$2.5 million. Miss Wang files the gift tax return to the tax authority, and pays NT$30,000. 【(government assessed present value of NT$2.5 million – Annual Tax Exemption Amount per person of NT$2.2 million) * 10% Tax Rate 】.
The NTBSA would like to remind R.O.C. citizens residing abroad continuously and non-ROC citizen gifting properties located within the R.O.C. to file the gift tax return to The National Taxation Bureau of Taipei, Ministry of Finance within 30 days from the date of the transfer for gifts.

For any inquiries, please call our toll-free number 0800-000-321. It is our pleasure to serve you.
Press Release Contact: Mr. Yan, Second Examination
Division
TEL:06-2223111 ext. 8041

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f1d61102086e42e9b6d8941d5963b1f4