Meta-learning accelerates the learning process on unseen learning tasks by acquiring prior knowledge through previous related tasks. The PAC-Bayesian theory provides a theoretical framework to analyze the generalization of meta-learning to unseen tasks. However, previous works still encounter two notable limitations: (1) they merely focus on the data-free priors, which often result in inappropriate regularization and loose generalization bounds; (2) more importantly, their optimization process usually involves nested optimization problems, incurring significant computational costs. To address these issues, we derive new generalization bounds and introduce a novel PAC-Bayesian framework for meta-learning that integrates data-dependent priors. This framework enables the extraction of optimal posteriors for each task in closed form, thereby allowing us to minimize generalization bounds incorporated data-dependent priors with only a simple local entropy. The resulting algorithm, which employs SGLD for sampling from the optimal posteriors, is stable, efficient, and computationally lightweight, eliminating the need for nested optimization. Extensive experimental results demonstrate that our proposed method outperforms the other baselines.