退休生活不煩惱：搞懂您的退休金怎麼課稅！
恭喜您進入人生的新階段，享受悠閒的退休時光！然而，在享受退休生活的同時，您是否曾對退休金、月退俸、甚至公務人員優惠存款的利息，該如何申報所得稅感到困惑呢？別擔心，律點通將透過這篇文章，為您深入淺出地解析台灣的退休金課稅規定，並提供實用的節稅小撇步，讓您聰明理財，安心無憂。
退休金課稅大解密：一次領？分期領？稅差很大！
您領取的退休金，在稅務上被歸類為「退職所得」。根據《所得稅法》第14條第1項第9類規定，無論是退休金、資遣費、退職金、離職金、終身俸，或是非屬保險給付的養老金等，都屬於這一類所得。
《所得稅法》第14條第1項第9類：「退職所得：凡個人領取之退休金、資遣費、退職金、離職金、終身俸、非屬保險給付之養老金及依勞工退休金條例規定辦理年金保險之保險給付等所得。但個人歷年自薪資收入中自行繳付之儲金或依勞工退休金條例規定提繳之年金保險費，於提繳年度已計入薪資收入課稅部分及其孳息，不在此限。」
這條法規的重點在於，您的退休金是「一次領取」還是「分期領取」，會直接影響到免稅額度與課稅方式。以下是112年度的最新規定：
| 領取方式 | 免稅額度與課稅方式（112年度） | | :------- | :-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------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一次領取者 | 總額在「退職服務年資 × 18.7萬元」以下者： 免稅。| | | 超過「退職服務年資 × 18.7萬元」至「退職服務年資 × 37.7萬元」部分： 以半數課稅。| | | 超過「退職服務年資 × 37.7萬元」部分： 全數課稅。| | 分期領取者 | 全年領取總額減除「81.4萬元」後之餘額為所得額。|
案例故事一：一次領還是分期領？契約約定是關鍵！
王伯伯在一家會計師事務所服務多年後光榮退休。依據事務所的退休辦法，雖然王伯伯的退休金總額已經確定，但約定分6期、每半年支付一次。王伯伯心想：「反正總額都一樣，應該算是一次領，可以享有較高的免稅額吧？」
然而，稅務機關卻認定王伯伯的退休金屬於「分期領取」。法院也支持稅務機關的看法，原因在於：原始的退休契約或辦法，從一開始就約定是分期給付。這與一般常見的「原本約定一次給付，但後來因公司財務困難才改為分期支付」的情況不同。因此，即使總金額確定，只要原始約定是分期給付，就必須依照分期領取的規定計算所得額。
律點通提醒： 退休金的領取方式（一次或分期）在原始契約或公司辦法中的約定非常重要，它直接影響您的稅務負擔！
公務人員優惠存款利息，真的免稅嗎？
許多退休公務人員或教職員，會將部分退休金或公保養老給付辦理優惠存款，享有比一般銀行更高的利率。您可能會想，這筆利息是不是也免稅呢？
答案是：通常不免稅，應併入綜合所得課稅。
根據《所得稅法》第4條第6款規定，只有「依法令規定，具有強制性質儲蓄存款之利息」才能免稅。
《所得稅法》第4條第6款：「左列各種所得，免納所得稅：…六、依法令規定，具有強制性質儲蓄存款之利息。」
然而，法院對於「強制性質」的解釋非常嚴格。實務上認為，所謂「強制性質」，是指如果您不存這筆錢，就會構成違法的情況。而公務人員的優惠存款，雖然有提領限制，但其本質是政府為了照顧退休人員生活而給予的福利性質存款。您可以選擇不辦理優惠存款，雖然會喪失優惠利息，但並不會因此違法。因此，這類優惠存款所產生的利息，不符合「強制性質」的定義，依法應課徵所得稅。
案例故事二：優惠存款利息的稅務迷思
李奶奶是位退休公務人員，她將部分養老金辦理了優惠存款。多年來，她一直認為這筆優惠存款利息是免稅的，所以從未申報。直到有一天，她收到稅務機關的補稅通知，才發現原來優惠存款利息是需要課稅的，而且還可能面臨罰鍰！
這個案例告訴我們，即使是政府提供的優惠，其利息是否免稅，仍需回歸法律的嚴格解釋。許多人誤以為有提領限制就等於「強制」，但稅法上的「強制」定義更為嚴格，必須是「不儲存即違法」才符合免稅條件。因此，李奶奶的優惠存款利息，最終仍被要求補稅並處以罰鍰。
退休時的「特別獎金」也要課稅嗎？
有些朋友退休時，除了領取法定的退休金，公司還會額外發給一筆「特別獎金」或「退職慰勞金」。這筆錢的課稅方式，是不是也跟退休金一樣呢？
答案是：不一定，很可能被視為「其他所得」而全額課稅。
《所得稅法》第14條第1項第10類規定了「其他所得」：
《所得稅法》第14條第1項第10類：「其他所得：不屬於上列各類之所得，以其收入額減除成本及必要費用後之餘額為所得額。但告發或檢舉獎金、與證券商或銀行從事結構型商品交易之所得，除依第八十八條規定扣繳稅款外，不併計綜合所得總額。」
法院實務認為，如果這些額外獎金並非依據公司退休辦法明確訂定支給標準，且其性質與退休金不同，就難以被認定為「退職所得」或「變動所得」（可減半課稅的特定所得），而會被歸類為「其他所得」，全數計入綜合所得課稅。
案例故事三：退休獎金的意外稅負
陳先生從科技公司退休時，除了領到一筆豐厚的退休金外，公司為了感謝他多年的貢獻，額外發放了一筆「特別貢獻獎金」。陳先生覺得這筆獎金是因退休而領取，應該和退休金一樣享有稅務優惠，便只申報了部分金額。
然而，稅務機關查核後發現，這筆「特別貢獻獎金」並未明確列在公司的退休辦法中，也缺乏明確的發放標準，因此認定它不屬於退休金性質，而是「其他所得」，應全額課稅。陳先生不僅要補繳稅款，還因為短報所得而遭到了罰鍰。
別忘了這些節稅小撇步！
除了了解退休金本身的課稅規定，您還可以善用其他免稅額與扣除額來合法節稅：
- 儲蓄投資特別扣除額： 根據《所得稅法》第17條第1項第2款第3目之3，您、配偶及受扶養親屬在金融機構的存款利息、儲蓄性質信託資金收益等，合計全年扣除數額以27萬元為限。
《所得稅法》第17條第1項第2款第3目之3：「儲蓄投資特別扣除：納稅義務人、配偶及受扶養親屬於金融機構之存款利息、儲蓄性質信託資金之收益及公司公開發行並上市之記名股票之股利，合計全年扣除數額以二十七萬元為限。但依郵政儲金匯兌法規定免稅之存簿儲金利息及本法規定分離課稅之利息，不包括在內。」
- 長者免稅額加碼： 如果您或您的配偶、扶養親屬年滿70歲，免稅額還會增加50%喔！
結論：主動了解，安心退休！
退休金是您辛苦一輩子的成果，妥善規劃與了解其稅務規定，才能確保您安心無憂地享受退休生活。請務必仔細核對您收到的扣繳憑單，若有任何疑問，應主動向給付單位查詢。即使沒有收到扣繳憑單，也別忘了您仍有申報所得的義務，以免因漏報或短報而受罰。主動掌握這些稅務資訊，讓您的退休生活更加從容自在！
常見問題快速解答
Q: 我的月退俸會被課稅嗎？
A: 會的。月退俸屬於「分期領取」的退職所得。根據112年度規定，全年領取總額減除81.4萬元後的餘額，才會被計入您的綜合所得總額課稅。如果您的月退俸全年總額未超過81.4萬元，則免稅。
Q: 公務人員的優惠存款利息不是免稅嗎？
A: 通常不免稅。雖然優惠存款有提領限制，但法院實務認為其不屬於《所得稅法》第4條第6款所稱「依法令規定，具有強制性質儲蓄存款」。因為您可以選擇不辦理優惠存款，並不會因此構成違法。因此，其利息應併入綜合所得課稅。
Q: 公司給的退休「獎金」跟退休金課稅方式一樣嗎？
A: 不一定。如果這筆「獎金」並非依公司退休辦法明確訂定支給標準，且其性質與退休金不同，稅務機關很可能將其歸類為「其他所得」，全數計入綜合所得課稅，而非享有退職所得的免稅優惠。建議您向公司確認該筆獎金的性質與扣繳類別。
Q: 我沒收到扣繳憑單，是不是就不用申報？
A: 不是的。即使您沒有收到扣繳憑單，納稅義務人仍有主動申報所得的義務。如果有所得卻未申報，一旦被稅務機關查獲，除了補稅之外，還可能面臨最高2倍的罰鍰。建議您可透過國稅局網站查詢所得資料，或主動向給付單位索取扣繳憑單。
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