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稅務新知 |
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贈與稅額 |
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| 稅率表及速算公式 |
| 級別 |
級距 |
稅率% |
遺產淨額 ╳ 稅率 - 累進差額 = 應納贈與稅額 |
|
| 1 |
670,000以下 |
4 |
贈與淨額 ╳ 0.04 - 0 |
| 2 |
670,000~1,890,000 |
6 |
贈與淨額 ╳ 0.06 - 13,400 |
| 3 |
1,890,000~3,120,000 |
9 |
贈與淨額 ╳ 0.09 - 70,100 |
| 4 |
3,120,000~4,340,000 |
12 |
贈與淨額 ╳ 0.12 - 163,700 |
| 5 |
4,340,000~5,570,000 |
16 |
贈與淨額 ╳ 0.16 - 337,300 |
| 6 |
5,570,000~8,020,000 |
21 |
贈與淨額 ╳ 0.21 - 615,800 |
| 7 |
8,020,000~15,580,000 |
27 |
贈與淨額 ╳ 0.27 - 1,097,000 |
| 8 |
15,580,000~32,280,000 |
34 |
贈與淨額 ╳ 0.34 - 2,187,600 |
| 9 |
32,280,000~50,090,000 |
42 |
贈與淨額 ╳ 0.42 - 4,770,000 |
| 10 |
50,090,000以上 |
50 |
贈與淨額 ╳ 0.50 - 8,777,200 | | |
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