物價累計漲幅破10% 明年遺產稅免稅額可望升至1,488萬元、贈與稅272萬元
經濟日報 · 2026-10-05
8月CPI累計漲幅11.61%，超過10%門檻，遺產稅免稅額可望由1,333萬元升至至少1,488萬元，贈與稅年免稅額由244萬元升至272萬元，適用2027年起案件。財政部年底依10月CPI定案，影響家族贈與規劃。
Taiwan's estate and gift tax exemptions set to rise in 2027 as CPI trigger is crossed
Cumulative CPI growth hit 11.61% through August, past the 10% trigger, so Taiwan's estate tax exemption is expected to rise from NT$13.33m to at least NT$14.88m and the annual gift exemption from NT$2.44m to NT$2.72m for 2027 cases. The Finance Ministry will confirm figures at year-end, reshaping family gifting plans.