The exemption applies under subparagraph 5, Paragraph 1, Article 20 of the Estate and Gift Tax Act.
Taiwan’s National Taxation Bureau of the Central Area has clarified that the total value of farmland and crops inherited under Section 1138 of the Civil Code is excluded from the total amount of gifts for gift tax purposes.
The Shalu Tax Office said the exemption applies under subparagraph 5, Paragraph 1, Article 20 of the Estate and Gift Tax Act.
However, if the heir fails to use the farmland for agricultural purposes continuously for five years from the date of the gift, or stops farming after resuming within the allowed period, the gift tax will be applied retroactively.
Exceptions include the heir’s death, government requisition, or legal rezoning of the land.
This announcement was made today, 20 November 2025.
