2027年報稅更輕鬆！
Beginning in 2026, Taiwan will raise several tax exemption and deduction thresholds to help citizens cope with higher living costs.
從2026年起，台灣將調高多項免稅額與扣除額，幫助民眾因應生活成本上升。
raise spirits使精神振奮exemption(n.)免稅額、豁免／be exempt from…免除～的責任deal with處理、應付=cope with／handle
The Ministry of Finance announced that these changes will take effect for the 2027 tax-filing season.
財政部宣布，這些調整將用於2027年的報稅季。
take effect開始生效file taxes報稅
Under the new plan, the basic tax exemption for most people will increase to NT$101,000, and to NT$151,500 for seniors aged 70 and above.
根據新方案，大多數民眾的基本免稅額將提高到10.1萬元，而70歲以上長者的免稅額將提高到15.15萬元。
senior citizens資深公民
The standard deduction will also rise — to NT$136,000 for single taxpayers and NT$272,000 for married couples filing jointly.
標準扣除額也會同步調整：單身者提高至13.6萬元，夫妻合併申報則提高至27.2萬元。
be up to standard達到標準deduction(n.)扣除額、扣抵joint(adj.)共同的
In addition, the special deduction for salary income and persons with disabilities will increase to NT$227,000.
此外，薪資與身心障礙者特別扣除額將提高至22.7萬元。
income(n.)所得、收入revenue(n.)收入(國家、公司)disability(n.)殘疾／disabled(adj.)殘障的
These adjustments will significantly change how much income people can earn before paying tax.
這些調整將大幅改變民眾可「免稅」的所得範圍。
adjust(v.)調整、使適應／adjust the volume調整音量make adjustments做出調整
For example, a single person who rents a home can enjoy combined exemptions and deductions up to NT$644,000 in 2026. This means they will not need to pay income tax if their annual earnings are below that amount.
以單身且租屋者為例，2026年的免稅與扣除額合計可達64.4萬元，若所得低於此數字便無須繳稅。
up to高達、最多到
For dual-income couples who rent housing, the new non-taxable level will be NT$1.108 million.
雙薪且租屋的夫妻，免稅門檻則提高到110.8萬元。
dual-nationality雙重國籍
Families with two young children will benefit even more. A family of four with two children aged six or under can earn up to NT$1.685 million without paying income tax.
有小孩的家庭也會受益更多：若是一個四口之家，且2名孩子都在6歲以下，則年所得168.5萬元以內皆免繳所得稅。
According to the Ministry of Finance, around 6.96 million households are expected to benefit from these adjustments, with total tax savings reaching NT$14.4 billion.
根據財政部估計，全台約696萬戶將因這次調整受惠，減稅金額合計可達144億元。
approximately(adv.)大約a household name家喻戶曉的人benefit from從～受益be beneficial to sb.對～受益
Officials said the goal is to reduce the financial pressure on households, especially renters and families with young children or elderly members.
官員表示，這項政策的目標是減輕家庭的經濟壓力，尤其是租屋族、有年幼子女或照顧長者的家庭。
under pressure／stress處於壓力下
The government also hopes the policy will support fairer taxation and help improve living conditions across Taiwan.
政府也希望藉由調整稅制，使課稅更公平，並改善全台民眾的生活品質。
be supportive of…支持～living conditions生活環境／working conditions工作環境