<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001013816-01-000005</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001134100</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>21</amendmentNo>
      <securitiesClassTitle>Registered Shares</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001121788</issuerCik>
        <issuerName>GARMIN LTD</issuerName>
        <issuerCusips>
          <issuerCusipNumber>H2906T109</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>MUHLENTALSTRASSE 36/38</com:street1>
          <com:city>SCHAFFHAUSEN</com:city>
          <com:stateOrCountry>V8</com:stateOrCountry>
          <com:zipCode>CH-8200</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>KAO MIN H</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>18679550.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>18679550.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>18679550.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>9.7</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>KAO YU-FAN C</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>18679550.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>18679550.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>18679550.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>9.7</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>GARMIN LTD</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>MUHLENTALSTRASSE 36/38, SCHAFFHAUSEN, SWITZERLAND, CH-8200.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>(i)   Min H. Kao
(ii)  Yu-Fan C. Kao</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1200 East 151st Street, Olathe, Kansas  66062 (for each person listed in 2(a)(i) and 2(a)(ii))</principalBusinessOfficeOrResidenceAddress>
        <citizenship>USA (for each person listed in 2(a)(i) and 2(a)(ii))</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>(1) Of the 18,679,550 Registered Shares:
-	6,236,756 Registered Shares are held by the M&amp;F Trust dated October 17, 2019, for which Min H. Kao and Yu-Fan C. Kao are co-trustees and share voting and dispositive power with respect to those Registered Shares;
-	11,942,319 Registered Shares are held by revocable trusts established by Jennifer Kao and Kenneth Kao, the children of Min H. Kao and Yu-Fan C. Kao, for which Min H. Kao and Yu-Fan C. Kao are co-trustees and together share voting and dispositive power with respect to those Registered Shares; and
-	500,475 Registered Shares are held by the Kao Family Foundation, a charitable foundation of which Min H. Kao is president and a director and in such capacity may be deemed to exercise shared voting and dispositive power over such Registered Shares. Min H. Kao disclaims beneficial ownership of the Registered Shares held by the Kao Family Foundation and nothing herein shall be construed as an admission that Min H. Kao is the beneficial owner of such Registered Shares.

(2) Of the 18,679,550 Registered Shares:
-	6,236,756 Registered Shares are held by the M&amp;F Trust dated October 17, 2019, for which Min H. Kao and Yu-Fan C. Kao are co-trustees and share voting and dispositive power with respect to those Registered Shares;
-	11,942,319 Registered Shares are held by revocable trusts established by Jennifer Kao and Kenneth Kao, the children of Min H. Kao and Yu-Fan C. Kao, for which Min H. Kao and Yu-Fan C. Kao are co-trustees and together share voting and dispositive power with respect to those Registered Shares; and
-	500,475 Registered Shares are held by the Kao Family Foundation, a charitable foundation of which Yu-Fan C. Kao is a director and in such capacity may be deemed to exercise shared voting and dispositive power over such Registered Shares. Yu-Fan C. Kao disclaims beneficial ownership of the Registered Shares held by the Kao Family Foundation and nothing herein shall be construed as an admission that Yu-Fan C. Kao is the beneficial owner of such Registered Shares.
</amountBeneficiallyOwned>
        <classPercent>Min H. Kao - 9.68%
Yu-Fan C. Kao - 9.68%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Min H. Kao - 0
Yu-Fan C. Kao - 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Min H. Kao - 18,679,550
Yu-Fan C. Kao - 18,679,550 </sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Min H. Kao - 0
Yu-Fan C. Kao - 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Min H. Kao - 18,679,550
Yu-Fan C. Kao - 18,679,550 </sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <exhibitInfo>EX-1 JOINT FILING AGREEMENT</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>KAO MIN H</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Min H. Kao</signature>
        <title>Min H. Kao</title>
        <date>04/15/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>KAO YU-FAN C</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Yu-Fan C. Kao</signature>
        <title>Yu-Fan C. Kao</title>
        <date>04/15/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureComments>Pursuant to the Joint Filing Agreement with respect to Schedule 13G attached hereto as Exhibit 1, among Min H. Kao and Yu-Fan C. Kao, this statement on Schedule 13G is filed on behalf of each of them.</signatureComments>
  </formData>

</edgarSubmission>
