<?xml version="1.0" encoding="UTF-8"?><!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com --><!-- Created: Wed Jan 14 16:02:42 UTC 2026 --><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:common="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001144204-08-001976</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001134084</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>94</amendmentNo>
      <securitiesClassTitle>Registered Shares</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001121788</issuerCik>
        <issuerName>Garmin Ltd.</issuerName>
        <issuerCusip>H2906T109</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <common:street1>Muhlentalstrasse 2</common:street1>
          <common:city>8200 Schaffhausen</common:city>
          <common:stateOrCountry>V8</common:stateOrCountry>
          <common:zipCode>8200</common:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>BURRELL JONATHAN</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>8147666</soleVotingPower>
        <sharedVotingPower>1472766</sharedVotingPower>
        <soleDispositivePower>8147666</soleDispositivePower>
        <sharedDispositivePower>1472766</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>9620432</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.00</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Garmin Ltd.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>Muhlentalstrasse 2, 8200 Schaffhausen, Switzerland</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Jonathan Burrell</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>P.O. Box 507, Stillwell, KS 66085</principalBusinessOfficeOrResidenceAddress>
        <citizenship>USA</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Amount beneficially owned: 9,620,432

5,000,352 of the 9,620,432 Registered Shares reported are held in several Grantor Retained Annuity Trusts established by the reporting person's mother, over which Registered Shares the reporting person has the sole voting and dispositive power.

25,000 of the 9,620,432 Registered Shares reported are held by The Judith M. Burrell Revocable Trust, over which Registered Shares the reporting person shares voting and dispositive power with his mother, Judith M. Burrell, for whom the reporting person is attorney-in-fact.

1,646,843 of the 9,620,432 Registered Shares reported are held in the reporting person's revocable trust, over which Registered Shares the reporting person has the sole voting and dispositive power.

1,447,766 of the 9,620,432 Registered Shares reported are held in a GRAT remainder trust established for the reporting person's benefit, over which Registered Shares the reporting person shares voting and dispositive power with a third party co-trustee.

394,478 of the 9,620,432 Registered Shares reported are held in one or more limited liability companies that are wholly-owned by a GRAT remainder trust established for the reporting person's benefit, over which Registered Shares the reporting person has the sole voting and dispositive power.

1,097,500 of the 9,620,432 Registered Shares reported are held in several Grantor Retained Annuity Trusts established by the reporting person, over which Registered Shares the reporting person has the sole voting and dispositive power.

8,493 of the 9,620,432 Registered Shares reported are owned by the reporting person directly, and may include restricted stock units ("RSUs") awarded to the reporting person under the Garmin Ltd. Non-Employee Directors' Equity Incentive Plan that can be settled only in Registered Shares (to the extent that such RSUs have vested or, within 60 days of the date of this Statement, will vest).</amountBeneficiallyOwned>
        <classPercent>5.00</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>8,147,666</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>1,472,766</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>8,147,666</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>1,472,766</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
        <ownershipMoreThan5PercentOnBehalfOfAnotherPerson>5,000,352 of the 9,620,432 Registered Shares reported are held in several grantor retained annuity trusts established by the reporting person's mother, over which Registered Shares the reporting person has the sole voting and dispositive power.  The grantor retained annuity trusts are for the benefit of the reporting person's mother during the two-year annuity period of the trusts, with any amounts remaining after distribution to the reporting person's mother being distributable to several remainder trusts for the benefit of certain descendants of the reporting person's parents.

25,000 of the 9,620,432 Registered Shares reported are held by The Judith M. Burrell Revocable Trust, over which Registered Shares the reporting person shares voting and dispositive power with his mother, Judith M. Burrell, for whom the reporting person is attorney-in-fact. The trust exists for the benefit of the reporting person's mother.</ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>BURRELL JONATHAN</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Jonathan Burrell</signature>
        <title>Jonathan Burrell</title>
        <date>01/14/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
