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
|
|
