
截至去年12月,全國65歲以上申貸者房貸樣本數超過6.16萬件,占比約4.08%,創2009年有統計以來18年新高。近十年增幅顯著,從2016年底的約1.95萬件增至6.16萬件,增加近3.16倍。專家指出,高資產族群將房貸視為資產配置與財富傳承工具,但未償債務能否扣除遺產稅仍需符合稅法規定並具備確實證明。
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根據聯徵中心統計,截至去年12月,全國房貸樣本數存量近150.82萬件,其中65歲以上申貸者超過6.16萬件,占比約4.08%。近十年來此群體房貸數量從2016年底的約1.95萬件增至6.16萬件,增幅近3.16倍。
截至去年12月為止,全國房貸樣本數存量近150.82萬件,其中申貸者為65歲以上的樣本數超過6.16萬件,占比約4.08%。(記者徐義平攝)
〔記者徐義平/台北報導〕去年年底全國65歲以上高齡房貸樣本數逾6.16萬件,寫下2009年有統計以來、18年最多紀錄。
信義房屋不動產企研室專案經理曾敬德表示,高齡族群房貸數量不少,一方面是高齡族群可能有資金或換屋貸款的需求,一方面不確定是否與以房養老方案有關,但銀行願意借、敢借,其實也代表對借出去款項的風險控管有信心,應不至於造成問題。
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根據聯徵中心最新統計,截至去年12月為止,全國房貸樣本數存量近150.82萬件,其中申貸者為65歲以上的樣本數超過6.16萬件,占比約4.08%,對比2024年同期、近5.47萬件,1年增加6900件、年增幅逾12%。
攤開近10年全國65歲以上房貸樣本數統計,2016年12月時,全國樣本數約1.95萬件,但到了2025年12月底、樣本數增加至6.16萬件,相當於10年增加4.21萬件、10年多出近3.16倍。
高齡房貸族 10年多近3.16倍
高力國際不動產業主代表服務部董事黃舒衛表示,對高資產族來說,借款已逐漸從單純購屋融資工具,延伸至整體資產配置與財富傳承規劃。尤其部分家庭會透過購屋貸款進行融資安排,維持資產流動性,並在符合實質交易與稅務規範的前提下,將「未償債務」納入遺產規劃考量。
不過,未償債務是否能自遺產總額扣除,仍須符合稅法規定並具備確實證明,並非單純透過借款即可降低遺產稅負,尤其高齡或重病期間新增的借款,稽徵機關對借款原因、資金流向及實際用途的查核更為重要。
最後,黃舒衛強調,隨著房產價值長期累積、高資產家庭面臨的傳承稅務規模增加,提前進行資產配置、逐年運用贈與稅的免稅額移轉資產,或透過信託、長照等方式安排資金用途,已成為財富管理的重要課題。
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AI outlook — possibilities, not facts
未來幾年高齡房貸樣本數將持續成長,但增幅可能放緩
Likely · Within years

The U.S. 30-year fixed mortgage interest rate has risen to 7.40% for seven consecutive weeks, hitting a new high in the past three years, causing real estate transactions in Southern California to cool down. Buyers are giving up buying houses because of the increase in monthly payments, while sellers are unwilling to lower prices because of the high cost of replacing their homes. Both parties are on the sidelines. At the same time, some homeowners choose to renovate their original residences or add space to avoid taking on high-interest new mortgages. The housing market presents a deadlock in which buyers are bargaining for prices and sellers are reluctant to sell.
Nanjing, Suzhou and other places in Jiangsu Province have implemented new housing provident fund policies to support the withdrawal of decoration and property fees; Shenyang, Liaoning Province has issued nine optimization policies to include heating fees, etc. in the scope of withdrawal. Nanjing will implement new regulations on decoration withdrawals from September 20, 2026, with a maximum of 1,000 yuan per square meter and a maximum of 150,000 yuan for a household; Shenyang’s property fee withdrawal policy will be implemented on December 1, 2026, and the down payment withdrawal will become a long-term policy.

The Hsinchu County Government Taxation Bureau reminds landlords that the new housing tax 2.0 system, which enjoys preferential tax rates of 1.6% to 2.4% for renters, is not permanent. After the lease expires, no matter whether it is renewed or changed, you must reapply, otherwise the tax rate will revert to 2.6% to 4.8% for non-owner-occupied households, and the tax burden may double. It also provides three steps to save taxes and a contact number for peace of mind.

The rapid rise in housing prices in Taiwan has led to a heavy burden of home purchase. The number of seniors over 65 years old has increased significantly. In the second quarter of 2022, there were 1,950 new mortgage loans in a single quarter, six times the number in the first quarter of 2009. Even the latest data has increased significantly, reflecting the trend of a super-aged society and retirement postponement, and bank credit evaluations are facing adjustments.

The Taipei City Land Affairs Bureau announced that the number of buildings transferred through building transactions in September was 2,133, a year-on-year increase of 20.2%. Although transaction volume increased by 5.3% in the first nine months of this year compared with last year, it is still at the lowest level since 2017. Experts analyze that due to the high point of the stock market, most funds are retained in the stock market. Although the buying momentum in the housing market is stable, the growth momentum is limited.
Starting from October 1, the policy of discounting interest rates on home purchase loans for residents nationwide will be officially implemented. China Construction Bank responded proactively, clarifying service procedures, formulating interest discount confirmation letters, and improving system functions to achieve "enjoyment without application". During the National Day, branches in Sichuan, Zhejiang, Jiangsu, Guangdong, Anhui, Beijing and other places visited real estate properties and intermediary agencies to explain policies and issue the first batch of subsidized loans. Chengdu Shuangliu, Yibin, Nanchong and other places in Sichuan issued subsidized loans of 2.1 million yuan on the first day; Jiaxing, Huzhou and Shaoxing in Zhejiang issued the first batch of loans in the province; loans of 600,000 yuan were processed on-site at the Zhenjiang real estate exhibition in Jiangsu; Guangdong Provincial Branch handled more than 500 million yuan in discounted loans during the National Day; Hefei Hi-tech and other places in Anhui issued a total of 1.545 million yuan; Beijing customer Ms. Deng received proactive services and is expected to save 24,000 yuan in interest in five years. China Construction Bank will continue to optimize services and promote policy dividends to cover more households in urgent need.