美國遺產與贈與稅
美國的遺産稅與贈與稅本質上是 “一套稅”：共用終身統一免稅額，生前贈與與身後遺産閤併計算，超過部分纔需要繳稅。2026 年現行關鍵數字如下：
- 終身免稅額 1500 萬美元 / 人。2025 年《大而美法案》將其永久化，替代了原本 2026 年將迴落到約 700 萬美元的日落安排；
- 夫妻閤計最高 3000 萬美元。配偶可繼承對方未用完的額度（“可攜帶” 機製），相當於夫妻共用一份更大的免稅額；
- 稅率最高 40%。超過免稅額的部分按纍進稅率計徵，上限 40%；
- 年度贈與免稅額 1.9 萬美元 / 人。每年贈予任何個人的小額款項不佔用終身額度（贈給非美國公民配偶爲 19.4 萬美元）。
美國註冊會計師 羅霞 提醒您，非美國稅務居民的美國境內資產，遺產稅免稅額僅 6 萬美元，門檻極低。另外稅負由贈與人申報繳納，受贈人通常無需納稅。很多跨境傢族隻關心所得稅，忽略美股、美國不動產等資產帶來的潛在遺產稅風險。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
U.S. Estate and Gift Taxation
The U.S. estate and gift tax system is essentially a "single tax" framework: it employs a unified lifetime exemption amount, with both lifetime gifts and posthumous estate transfers being combined for taxation; only the portion exceeding this threshold is subject to taxation. The key figures for 2026 are as follows:
- Lifetime tax exemption amount: US$15 million per person. The Big and Beautiful Act of 2025 has permanently established this provision, replacing the sunset clause under which the exemption amount was originally set to revert to approximately US$7 million in 2026;
- The maximum combined tax allowance for spouses is US$30 million. The spouse may inherit the unused portion of the other spouse's allowance (the "portable" mechanism), which effectively equates to the couple sharing a larger combined tax-exempt amount;
- The maximum tax rate is 40%. The portion of income exceeding the tax exemption amount is taxed at the progressive tax rate, with an upper limit of 40%;
- Annual gift tax exemption: US$19,000 per person. Small annual gifts given to any individual do not count toward the lifetime exemption limit (for gifts given to a spouse who is not a U.S. citizen, the limit is US$194,000).
USCPA Luo Xia, reminds you that for non-U.S. tax residents, the estate tax exemption threshold for U.S.-based assets is only $60,000—a remarkably low threshold. Additionally, the tax liability is reported and paid by the donor, while the donee typically owes no tax. Many cross-border families focus solely on income tax while overlooking the potential estate tax risks associated with U.S. stocks and U.S. real estate assets.
If you have any questions or need further help,
please contact us at the: USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)