<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001450652</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001121788</issuerCik>
      <issuerName>GARMIN LTD</issuerName>
      <secFileNumber>001-41118</secFileNumber>
      <issuerAddress>
        <com:street1>MUHLENTALSTRASSE 36/38</com:street1>
        <com:city>SCHAFFHAUSEN</com:city>
        <com:stateOrCountry>V8</com:stateOrCountry>
        <com:zipCode>8200</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>41 52 630 1600</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Boessen Douglas G.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services, Inc.</name>
        <address>
          <com:street1>11 Madison Ave</com:street1>
          <com:street2>4th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>2485</noOfUnitsSold>
      <aggregateMarketValue>513674.35</aggregateMarketValue>
      <noOfUnitsOutstanding>192334806</noOfUnitsOutstanding>
      <approxSaleDate>12/16/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>12/15/2025</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2485</amountOfSecuritiesAcquired>
      <paymentDate>12/15/2025</paymentDate>
      <natureOfPayment>NA</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>12/16/2025</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>03/03/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Douglas Boessen</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
