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贈與稅理財試算 | 美美網 - 房地產


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理財試算


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贈與稅試算:

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贈與總額:
免 稅 額:
扣 除 額:
抵扣稅額及利息:
應納贈與金額:
贈與總額 免 稅 額 扣 除 額 課稅贈與淨額
- - =
課稅贈與淨額 稅  率 累進差額 抵扣稅額及利息 應納贈與金額
x - - =

贈與稅速算公式
贈與淨額(元) 稅率(%) 累進前額(元) 贈與淨額(元) 稅率(%) 累進前額(元)
67萬以下 4 0萬 557 ~ 802萬 21 615,800
67 ~ 189萬 6 13,400 802 ~ 1558萬 27 1,097,000
189 ~ 312萬 9 70,100 1558~3228萬 34 2,187,600
189 ~ 312萬 12 163,700 3228 ~ 5009萬 42 4,770,200
434 ~ 557萬 16 337,300 5009萬以上 50 8,777,200

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