Parents Can Gift Up to NT$6.88 Million for Child's Wedding with Zero Gift Tax – National Taxation Bureau Reveals Critical 6-Month Window

When children get married and start a new household, many parents prepare a lump sum as a wedding gift. However, transferring several million NT dollars at once may be considered a taxable gift by the National Taxation Bureau. In fact, if certain conditions are met, parents can jointly gift up to NT$6.88 million to their children with zero gift tax liability.

According to the Ministry of Finance’s National Taxation Bureau, under Article 20, Paragraph 1, Clause 7 of the Inheritance and Gift Tax Act, parents can each gift up to NT$1 million in wedding-related assets to their children, which is excluded from the total taxable gift amount. Additionally, the annual gift tax exemption per donor is NT$2.44 million in 2026. This means each parent can utilize:

NT$2.44 million annual exemption + NT$1 million wedding gift = NT$3.44 million

If both parents have not used their annual NT$2.44 million exemption, they can each gift NT$3.44 million, totaling:

NT$3.44 million × 2 = NT$6.88 million

Under these conditions, the full NT$6.88 million is exempt from gift tax.

For example, if a father’s daughter registers her marriage in October 2026, the father can gift NT$1 million in September as a wedding gift and another NT$2.44 million in November for home purchase. The total of NT$3.44 million remains tax-free. If the mother also gifts NT$3.44 million under the same conditions, the couple can jointly gift NT$6.88 million tax-free.

However, the wedding gift exemption is not applicable at any time after marriage. In practice, the National Taxation Bureau recognizes gifts made “within six months before or after the marriage registration” as wedding-related. For instance, if a child registers marriage in August 2026, gifts made by parents within six months before or after that date, supported by marriage registration documents and financial records, can qualify for the NT$1 million wedding gift exclusion.

Gifts made outside this period cannot be claimed under current tax practice. Therefore, parents planning to use this tax benefit should confirm the marriage registration date and avoid transferring funds long after the wedding.

Another common misunderstanding concerns the annual NT$2.44 million gift tax exemption. This amount is calculated per donor, not per recipient. In other words, a father can gift multiple children or individuals throughout the year, but the total tax-free amount remains NT$2.44 million. The mother has a separate NT$2.44 million exemption.

Thus, the NT$6.88 million tax-free gift assumes both parents have not used their annual exemption on other gifts. For example, if a father already gifted NT$1 million to another child, only NT$1.44 million of his annual exemption remains. He can still use the NT$1 million wedding gift benefit, but cannot reset the full NT$2.44 million exemption.

It is also important to note that the NT$6.88 million does not mean one parent can gift the full amount tax-free. Gift tax liability is assessed per donor, with exemptions calculated separately. To achieve the full NT$6.88 million tax-free, the calculation must be NT$3.44 million from the father and NT$3.44 million from the mother—not a single donor gifting NT$6.88 million.

If only the father makes the gift and no other exemptions apply, he can only use his NT$2.44 million annual exemption plus the NT$1 million wedding gift allowance, totaling NT$3.44 million tax-free.

Parents claiming wedding-related gifts must provide proof when filing gift tax returns. This includes household registration documents proving marriage registration and financial records such as bank statements or transfer receipts to verify the donor, recipient, amount, and timing.

If a donor’s total gifts in a year exceed the NT$2.44 million exemption, they must file a gift tax return within 30 days of the transaction that exceeds the threshold. The NT$1 million wedding gift, being excluded from the total, does not consume the annual exemption. Failure to file may result in back taxes and penalties.

Therefore, when parents plan to provide a down payment, wedding fund, or large sum for their child’s marriage, they must carefully consider who is gifting, when the gift is made, and how much has already been gifted that year. By properly utilizing each parent’s NT$2.44 million annual exemption and the NT$1 million wedding gift allowance, a married couple can legally gift up to NT$6.88 million with zero gift tax liability.