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Back|因CPI累計漲幅達調整門檻,明年遺贈稅免稅額可望調高
因CPI累計漲幅達調整門檻,明年遺贈稅免稅額可望調高
Finance
自由时报·6/28/2026·Finance·2 min read·🇨🇳China·

因CPI累計漲幅達調整門檻,明年遺贈稅免稅額可望調高

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由於物價累計漲幅達調整門檻,明年遺產稅及贈與稅免稅額預計將調高。根據計算,遺產稅免稅額將從1333萬元調高至至少1482萬元,贈與稅免稅額從244萬元調高至至少271萬元,實際調整額度預料更高。

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〔記者鄭琪芳/台北報導〕由於物價累計漲幅達調整門檻,明年遺產稅及贈與稅免稅額可望再調高!目前遺產稅免稅額為1333萬元、贈與稅為244萬元,截至今年5月為止,CPI較上次調整累計漲幅已達11.15%,以此計算,明年遺產稅免稅額至少調高至1482萬元、贈與稅免稅額則調高至271萬元,預料實際調整額度將更高,明年繼承及贈與案件即可適用。

根據「遺產及贈與稅法」第12-1條規定,遺贈稅免稅額、課稅級距及扣除額等,每遇CPI(消費者物價指數)較上次調整指數累計上漲10%以上時,自次年起按上漲程度調整。而遺產稅及贈與稅免稅額上次調整為2022年,截至今年5月為止,適用指數累計漲幅已達11.15%,因此明年遺產稅及贈與稅免稅額將調高。

請繼續往下閱讀... 以目前累計漲幅11.15%計算,明年贈與稅免稅額將可調高27萬元、至271萬元;遺產稅免稅額則可調高149萬元、至1482萬元。不過,CPI累計漲幅計算至10月,預料遺產稅及贈與稅免稅額實際調整額度將會更高。財政部表示,遺贈稅免稅額、課稅級距及扣除額等將於年底公告,明年繼承及贈與案件適用。

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This article was originally published by 自由时报.

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由於物價累計漲幅達調整門檻,明年遺產稅及贈與稅免稅額預計將調高。根據計算,遺產稅免稅額將從1333萬元調高至至少1482萬元,贈與稅免稅額從244萬元調高至至少271萬元,實際調整額度預料更高。

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自由时报
Published
6/28/2026
Last updated
7/10/2026
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遺產稅
贈與稅
CPI
遺產稅
贈與稅
CPI
物價漲幅
稅收調整

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