家族办公室 · 2026 年 10 月第 2 周

物价累计涨幅破10% 明年遗产税免税额可望升至1,488万元、赠与税272万元

经济日报 · 2026-10-05

8月CPI累计涨幅11.61%,超过10%门槛,遗产税免税额可望由1,333万元升至至少1,488万元,赠与税年免税额由244万元升至272万元,适用2027年起案件。财政部年底依10月CPI定案,影响家族赠与规划。

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.

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