<html><body><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">當房價居高不下，買房早已不只是看房選屋這麼簡單，除了要懂市場趨勢、規劃財務，更得隨時留意政策與稅制的變動。2024 年 7 月起，「囤房稅 2.0」正式上路。這項新制不只改變了房屋稅的計算方式，更試圖透過加重稅負，讓多屋族釋出手中資源、活化住宅市場。</span></span></p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">這篇文章，將帶你深入了解囤房稅 2.0 的背景、內容與實際影響，幫助你在變動中穩穩掌握方向。</span></span></p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"> </p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>囤房稅 2.0是什麼？簡單理解新制重點</strong></span></span></p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">「囤房稅 2.0」是政府為解決房屋囤積與炒作問題，針對</span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>非自住房屋</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">推出的新房屋稅制。與舊制相比，它有兩個關鍵變革：</span></span></p><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>全國歸戶</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：改變以往「各縣市分開計算」的規則，統一採用「全國歸戶」，也就是納稅人名下不管在哪一縣市持有非自住房屋，都會被合併計算戶數。</span></span><br> </li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>累進稅率</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：非自住房屋的稅率調升至 2%～4.8% ，且依持有戶數採「級距遞增」課稅；屋越多、稅越高。相較之下，單一間自住房屋的稅率則調降為 1%。</span></span></li></ul><h2 style="line-height:1.38;margin-bottom:4pt;margin-top:18pt;" dir="ltr"> </h2><figure class="image"><img style="aspect-ratio:1920/1080;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/a6ee7769-9a72-483e-8a37-4f8e22799239.jpg" alt="為什麼要推囤房稅 2.0" width="1920" height="1080"></figure><h2 style="line-height:1.38;margin-bottom:4pt;margin-top:18pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>為什麼要推囤房稅 2.0？政策背後的用意</strong></span></span></h2><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">這項改革不只是針對稅制的技術性調整，更是一場以社會公平為核心的制度變革。政府希望透過這項稅制達成以下目標：</span></span></p><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>遏止囤房與投機炒作</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：提高持有成本，讓多屋族不再輕易囤房。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>促進房屋流通</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：閒置房屋釋出，有助改善供需不均。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>鼓勵房東出租</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：多屋者將房子投入租賃市場，有望增加供給、穩定租金。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>強化地方財政</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：地方政府得以調整稅率、增加稅收，用於社區建設與公共服務。</span></span><br> </li></ul><h2> </h2><h2><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>囤房稅2.0與舊制差在哪？變革重點一覽</strong></span></span></h2><table class="table content-table ck-table-resized" style="width:94.18%;"><colgroup><col style="width:18.02%;"><col style="width:21.4%;"><col style="width:60.58%;"></colgroup><tbody><tr><td style="text-align:center;"><strong>項目</strong></td><td style="text-align:center;"><strong>舊制</strong></td><td style="text-align:center;"><strong>囤房稅2.0</strong></td></tr><tr><td style="text-align:center;"><strong>歸戶方式</strong></td><td style="text-align:center;">縣市各自計算</td><td style="text-align:center;">全國統一歸戶</td></tr><tr><td style="text-align:center;"><strong>稅率結構</strong></td><td style="text-align:center;">非自住 1.5%～3.6%</td><td style="text-align:center;">非自住 2%～4.8%（採累進）</td></tr><tr><td style="text-align:center;"><strong>自住優惠</strong></td><td style="text-align:center;">部分縣市 1.2% 以下</td><td style="text-align:center;">全國統一優惠 1%～1.2%（限三戶內）</td></tr><tr><td style="text-align:center;"><strong>地方稅率調整</strong></td><td style="text-align:center;">得訂定差別稅率</td><td style="text-align:center;"><p>改為<strong>必須</strong>訂定差別稅率。</p><p>※未訂定差別稅率者，將依<a href="https://www.mof.gov.tw/house/download/a5f80070971844a89a7666afef20124b" rel="ugc">財政部公告基準</a>課徵。</p></td></tr><tr><td style="text-align:center;"><strong>計稅基準日</strong></td><td style="text-align:center;">每年 6 月</td><td style="text-align:center;">改為每年 2 月底</td></tr><tr><td style="text-align:center;"><strong>自住認定條件</strong></td><td style="text-align:center;">無統一標準</td><td style="text-align:center;">須設籍、實住、無營業行為</td></tr></tbody></table><p> </p><h2 style="line-height:1.38;margin-bottom:4pt;margin-top:18pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>各縣市實施差異</strong></span></span></h2><p>「 囤房稅 」是地方稅，地方政府可視所有權人持有房屋的數量，決定其採用稅率，所以各縣市政府徵收的稅率會有些許落差。</p><p> </p><h3><strong>房屋稅差別稅率之級距、級距數及各級距稅率基準</strong></h3><p>財政部於 2024 年公布「全國單一自住房屋現值一定金額基準與房屋稅差別稅率之級距 、級距數及各級距稅率基準」，並於 2024 年 07 月 01 日生效，如以下表格。</p><table class="table content-table"><tbody><tr><td style="text-align:center;"><strong>分類</strong></td><td style="text-align:center;" colspan="2"><p><strong style='-webkit-text-stroke-width:0px;border-width:0px;color:rgb(75, 75, 75);font-family:"Noto Sans TC", sans-serif, arial;font-feature-settings:inherit;font-kerning:inherit;font-optical-sizing:inherit;font-size-adjust:inherit;font-size:18px;font-stretch:inherit;font-style:normal;font-variant-alternates:inherit;font-variant-caps:normal;font-variant-east-asian:inherit;font-variant-emoji:inherit;font-variant-ligatures:normal;font-variant-numeric:inherit;font-variant-position:inherit;font-variation-settings:inherit;letter-spacing:0.48px;line-height:inherit;margin:0px;orphans:2;padding:0px;text-align:center;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;vertical-align:baseline;white-space:normal;widows:2;word-spacing:0px;'>出租申報達租金標準、</strong></p><p><strong style='-webkit-text-stroke-width:0px;border-width:0px;color:rgb(75, 75, 75);font-family:"Noto Sans TC", sans-serif, arial;font-feature-settings:inherit;font-kerning:inherit;font-optical-sizing:inherit;font-size-adjust:inherit;font-size:18px;font-stretch:inherit;font-style:normal;font-variant-alternates:inherit;font-variant-caps:normal;font-variant-east-asian:inherit;font-variant-emoji:inherit;font-variant-ligatures:normal;font-variant-numeric:inherit;font-variant-position:inherit;font-variation-settings:inherit;letter-spacing:0.48px;line-height:inherit;margin:0px;orphans:2;padding:0px;text-align:center;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;vertical-align:baseline;white-space:normal;widows:2;word-spacing:0px;'>繼承取得共有房屋</strong></p></td><td style="text-align:center;" colspan="2"><strong style='-webkit-text-stroke-width:0px;border-width:0px;color:rgb(75, 75, 75);font-family:"Noto Sans TC", sans-serif, arial;font-feature-settings:inherit;font-kerning:inherit;font-optical-sizing:inherit;font-size-adjust:inherit;font-size:18px;font-stretch:inherit;font-style:normal;font-variant-alternates:inherit;font-variant-caps:normal;font-variant-east-asian:inherit;font-variant-emoji:inherit;font-variant-ligatures:normal;font-variant-numeric:inherit;font-variant-position:inherit;font-variation-settings:inherit;letter-spacing:0.48px;line-height:inherit;margin:0px;orphans:2;padding:0px;text-align:center;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;vertical-align:baseline;white-space:normal;widows:2;word-spacing:0px;'>非自住、非出租、非繼承取得</strong></td></tr><tr><td style="text-align:center;"><strong>組別</strong></td><td style="background-color:#F5E6D1;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;"><strong style="border-width:0px;font-family:inherit;font-feature-settings:inherit;font-kerning:inherit;font-optical-sizing:inherit;font-size-adjust:inherit;font-size:inherit;font-stretch:inherit;font-style:inherit;font-variant:inherit;font-variation-settings:inherit;line-height:inherit;margin:0px;padding:0px;vertical-align:baseline;">戶數</strong></td><td style="background-color:#F5E6D1;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;"><strong style="border-width:0px;font-family:inherit;font-feature-settings:inherit;font-kerning:inherit;font-optical-sizing:inherit;font-size-adjust:inherit;font-size:inherit;font-stretch:inherit;font-style:inherit;font-variant:inherit;font-variation-settings:inherit;line-height:inherit;margin:0px;padding:0px;vertical-align:baseline;">稅率</strong></td><td style="background-color:#F5E6D1;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;"><strong style="border-width:0px;font-family:inherit;font-feature-settings:inherit;font-kerning:inherit;font-optical-sizing:inherit;font-size-adjust:inherit;font-size:inherit;font-stretch:inherit;font-style:inherit;font-variant:inherit;font-variation-settings:inherit;line-height:inherit;margin:0px;padding:0px;vertical-align:baseline;">戶數</strong></td><td style="background-color:#F5E6D1;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;"><strong style="border-width:0px;font-family:inherit;font-feature-settings:inherit;font-kerning:inherit;font-optical-sizing:inherit;font-size-adjust:inherit;font-size:inherit;font-stretch:inherit;font-style:inherit;font-variant:inherit;font-variation-settings:inherit;line-height:inherit;margin:0px;padding:0px;vertical-align:baseline;">稅率</strong></td></tr><tr><td style="background-color:#F5E6D1;text-align:center;" rowspan="4"><strong>直轄市</strong></td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">4 戶以內</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">1.5%</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">2 戶以內</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">3.2%</td></tr><tr><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">5～6 戶</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">2.0%</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">3～4 戶</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">3.8%</td></tr><tr><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">7 戶以上</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">2.4%</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">5～6 戶</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">4.2%</td></tr><tr><td style="background-color:#666666;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;"> </td><td style="background-color:#666666;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;"> </td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">7 戶以上</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">4.8%</td></tr><tr><td style="background-color:#F5E6D1;text-align:center;" rowspan="4"><strong>非直轄市</strong></td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">4 戶以內</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">1.5%</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">1 戶</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">2.6%</td></tr><tr><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">5～6 戶</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">2.0%</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">2～4 戶</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">3.2%</td></tr><tr><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">7 戶以上</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">2.4%</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">5～6 戶</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">3.8%</td></tr><tr><td style="background-color:#666666;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;"> </td><td style="background-color:#666666;border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;"> </td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.797px;">7 戶以上</td><td style="border-color:grey;font:inherit;height:23px;margin:0px;padding:0.5em;text-align:center;vertical-align:middle;width:130.812px;">4.8%</td></tr></tbody></table><h2 style="line-height:1.38;margin-bottom:4pt;margin-top:18pt;" dir="ltr"> </h2><h2 style="line-height:1.38;margin-bottom:4pt;margin-top:18pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>哪些人會受到囤房稅 2.0 影響？</strong></span></span></h2><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>受到影響者：</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">名下持有三戶以上非自住房屋。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">跨縣市分散持有多戶者（以往可規避稅率，現在一併計算）</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">未設籍、未實際居住，卻想申請自用優惠稅率者。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有豪宅者（豪宅不適用自住稅率）。</span></span></li></ul><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>不受影響者：</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">僅持有 1～3 戶自住房屋，且符合設籍、實際居住、無營業條件</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">符合免稅條件者（如房屋現值 10 萬元以下），但最多三戶為限</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">社宅持有者、參與公益出租計畫的房東</span></span></li></ul><p> </p><h2 style="line-height:1.38;margin-bottom:4pt;margin-top:18pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>囤房稅如何計算？一次看懂全國歸戶與累進課稅影響</strong></span></span></h2><p data-start="94" data-end="201">對許多人來說，「囤房稅」聽起來很陌生，但其實囤房稅的計算方式，跟每年收到的房屋稅單是一樣的，只是在適用的<strong data-start="153" data-end="159">稅率</strong>上，會根據房子的用途（自住還是非自住）、戶數以及是否跨縣市持有，進行不同的差別課稅。</p><p data-start="94" data-end="201"> </p><p data-start="203" data-end="257">簡單來說，如果你擁有的房子被歸類為「非自住房屋」，而且符合囤房稅的課徵條件，那麼就會套用新的稅率級距來計算。</p><p data-start="259" data-end="319"> </p><p data-start="259" data-end="319"><span style="background-color:#F5E6D1;"><strong data-start="262" data-end="276">囤房稅計算公式：</strong><strong data-start="279" data-end="319">囤房稅 = 房屋評定現值 × 稅率 × 持分比例 × 課稅月數 ÷ 12</strong></span></p><p data-start="321" data-end="345">其中，「房屋評定現值」是根據下列方式核算出來的：</p><p data-start="347" data-end="397"><strong data-start="350" data-end="362">房屋評定現值 = </strong>核定單價 × 面積 ×（1 – 折舊率 × 折舊年數）× 路段率</p><p data-start="399" data-end="443"><strong data-start="403" data-end="413">核定單價 = </strong>標準單價 ×（1 ± 各項加減率）± 樓層高度之超高或偏低價</p><p data-start="445" data-end="504"> </p><figure class="image"><img style="aspect-ratio:826/549;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/44b81d72-3585-4d52-9616-d6b215a3b3b1.jpg" alt="面對囤房稅2.0，我們可以怎麼做？" width="826" height="549"></figure><h2 style="line-height:1.38;margin-bottom:6pt;margin-top:14pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:16pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>因應策略建議：面對囤房稅2.0，我們可以怎麼做？</strong></span></span></h2><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">新制上路後，對於多屋族與小資置產者來說，意味著一場關於「持有成本」與「資產靈活性」的再思考。面對稅負上升的壓力，不論是已有房產或正準備進場的你，都值得花點時間，重新盤點資產與生活規劃。</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>一、投資人資產配置調整建議</strong></span></span></h3><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">若你名下持有三戶以上非自住住宅，未來每年將面臨累進稅率課徵，建議及早評估是否有需要出售部分房產，將總持有戶數調整至稅率門檻內（最多三戶自住）。</span></span></p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">另一項值得考慮的策略是「讓房屋動起來」：若短期無出售打算，亦可將空置房屋投入租賃市場，例如參與政府推行的</span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>包租代管</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">或</span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>公益出租人</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">計畫，不僅可減輕稅負，還能穩定取得租金收益。</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>二、房東租金策略規劃</strong></span></span></h3><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">對出租人而言，面對稅負增加，可能會有「反映在租金」的直覺反應。然而，市場供需會說話。囤房稅 2.0 上路後，房東投入出租市場的意願提高，整體供給上升，租金漲幅反而可能受限。</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>三、合法節稅方案建議</strong></span></span></h3><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">如果你持有多戶房屋，想在合法範圍內進行節稅，可參考以下方式：</span></span></p><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>將高公告現值的房屋作為自住設籍，低公告現值者列為非自住。</strong></span></span>當囤房稅正式上路，如何「選對」免稅屋，成了多屋族必須特別留意的細節。</p><p data-start="36" data-end="169">財政部表示，若民眾沒有主動擇定免稅的三戶自住房屋，會優先以房屋稅額最高的三戶為免稅屋。</p><p data-start="36" data-end="169">但日後民眾購入了稅額更高的自住房屋，必須自行變更免稅屋的適用範圍，否則可能會收取較高的</p><p data-start="36" data-end="169">囤屋稅。</p></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>申請成為「公益出租人」或參與「包租代管」計畫，享有房屋稅、地價稅的雙重優惠。</strong></span></span></p><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">非自住住家用房屋法定稅率調高為 2%～4.8%，但如果將房屋出租，申報租賃所得達租金標準，可適用較低的1.5%～2.4%，透過稅率差距，鼓勵多屋族將空屋提供出租。此外，將房屋供社會住宅（包租代管）或公益出租使用，仍適用1.2%，稅負更輕<strong>。</strong></span></span></p></li></ul><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"> </p><h2 style="line-height:1.38;margin-bottom:6pt;margin-top:14pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:16pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>囤房稅 2.0常見問題</strong></span></span></h2><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>Q：囤房稅 2.0 和原本的囤房稅有什麼不同？</strong></span></span></h3><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">A：最大的改變在於「全國歸戶」與「累進稅率」的導入，不再能透過跨縣市分散持有避開稅負。此外，各縣市須強制訂定差別稅率，且自住優惠門檻提高。</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>Q：囤房稅 2.0 上路後，房價會下跌嗎？</strong></span></span></h3><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">A：政策主軸為抑制炒作與活化供給，短期可能出現拋售潮，價格有機會略微回調；但中長期仍受利率、通膨、區位等多重因素影響，不會出現劇烈變動。</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>Q：我名下只有兩戶房子，但有一間沒有設籍，會被課高稅嗎？</strong></span></span></h3><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">A：</span></span><span style="background-color:#ffffff;color:#202020;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">擁有二處以上的自用住宅時，則可一處以本人、配偶或未成年子女設籍，以適用優惠稅率。</span></span><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">若未設籍、未實際居住、且未登記為出租用途，該戶將被視為「非自住」，適用囤房稅 2.0 高稅率，建議儘早完成設籍與居住要件。</span></span></p><p> </p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">囤房稅 2.0 的出現，不只是政府<strong>為了解決房價問題</strong>的制度手段，更是一次讓市場回歸「</span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>居住使用</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">」的信號。每一間房子背後，裝載的都是不同家庭的選擇與故事。 R.TUBE 地產頻道希望，透過一次次講解不同制度，幫助你能更安心地做出與生活貼近的決定。</span></span></p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"> </p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">-</span></span></p><p style="line-height:1.38;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">𝗥.𝗧𝗨𝗕𝗘 官方 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