任何個人納稅人，無論其是美國公民、居民或移民，在2025年12月31日之後從美國向海外匯款，都將被徵收1%的稅。 2025年7月4日頒布的《一個大而美的法案》第4475條規定了企業的預扣稅和匯款要求，預計將帶來近100億美元的收入。從某些金融機構發出的、使用美國金融卡或信用卡支付的或使用虛擬貨幣的匯款不在此列。


US: New excise tax on foreign remittance transfers

A one-per-cent tax will be imposed on overseas remittance transfers from the US made after 31 December 2025 by any individual taxpayer, whether US citizen, resident or immigrant. Section 4475 of the One Big Beautiful Bill Act, enacted on 4 July 2025, creates withholding and remittance requirements for businesses and is expected to bring in nearly USD10 billion of revenue. Remittance transfers sent from certain financial institutions, are funded with a US debit or credit card or that use virtual currency, are excluded.

Sources
Baker McKenzie
US Congress Joint Tax Committee (PDF)