소득세표

수익(연봉에서 지출인정액만큼 제한 금액)에 대한 종합소득세. 대략적인 부분 기억하고 있으면 나중에 써먹기 편함.

 

예를 들어 연봉이 5천만원인 가장이 매년 카드값 등 지출액 포함해서 2천5백만원정도 인정된다면 267만원의 종합소득세를 내게 된다. 물론 월급을 받을 때 회사에서 원천징수하는 세금이 있어서 웬만해서 이 금액을 내지 않고, 환급을 받는 경우가 많다.

 

소득	세금	실질 세율
10,000,000	600,000	6.0%
20,000,000	1,920,000	9.6%
25,000,000	2,670,000	10.7%
30,000,000	3,420,000	11.4%
40,000,000	4,920,000	12.3%
50,000,000	6,780,000	13.6%
60,000,000	9,180,000	15.3%
70,000,000	11,580,000	16.5%
80,000,000	13,980,000	17.5%
90,000,000	16,600,000	18.4%
100,000,000	20,100,000	20.1%
110,000,000	23,600,000	21.5%
120,000,000	27,100,000	22.6%
130,000,000	30,600,000	23.5%
140,000,000	34,100,000	24.4%
150,000,000	37,600,000	25.1%
160,000,000	41,400,000	25.9%
170,000,000	45,200,000	26.6%
180,000,000	49,000,000	27.2%
190,000,000	52,800,000	27.8%
200,000,000	56,600,000	28.3%
210,000,000	60,400,000	28.8%
220,000,000	64,200,000	29.2%
230,000,000	68,000,000	29.6%
240,000,000	71,800,000	29.9%
250,000,000	75,600,000	30.2%
260,000,000	79,400,000	30.5%
270,000,000	83,200,000	30.8%
280,000,000	87,000,000	31.1%
290,000,000	90,800,000	31.3%
300,000,000	94,600,000	31.5%
310,000,000	98,600,000	31.8%
320,000,000	102,600,000	32.1%
330,000,000	106,600,000	32.3%
340,000,000	110,600,000	32.5%
350,000,000	114,600,000	32.7%
360,000,000	118,600,000	32.9%
370,000,000	122,600,000	33.1%
380,000,000	126,600,000	33.3%
390,000,000	130,600,000	33.5%
400,000,000	134,600,000	33.7%
410,000,000	138,600,000	33.8%
420,000,000	142,600,000	34.0%
430,000,000	146,600,000	34.1%
440,000,000	150,600,000	34.2%
450,000,000	154,600,000	34.4%
460,000,000	158,600,000	34.5%
470,000,000	162,600,000	34.6%
480,000,000	166,600,000	34.7%
490,000,000	170,600,000	34.8%
500,000,000	174,600,000	34.9%
510,000,000	178,800,000	35.1%
520,000,000	183,000,000	35.2%
530,000,000	187,200,000	35.3%
540,000,000	191,400,000	35.4%
550,000,000	195,600,000	35.6%
560,000,000	199,800,000	35.7%
570,000,000	204,000,000	35.8%
580,000,000	208,200,000	35.9%
590,000,000	212,400,000	36.0%
600,000,000	216,600,000	36.1%
610,000,000	220,800,000	36.2%
620,000,000	225,000,000	36.3%
630,000,000	229,200,000	36.4%
640,000,000	233,400,000	36.5%
650,000,000	237,600,000	36.6%
660,000,000	241,800,000	36.6%
670,000,000	246,000,000	36.7%
680,000,000	250,200,000	36.8%
690,000,000	254,400,000	36.9%
700,000,000	258,600,000	36.9%
710,000,000	262,800,000	37.0%
720,000,000	267,000,000	37.1%
730,000,000	271,200,000	37.2%
740,000,000	275,400,000	37.2%
750,000,000	279,600,000	37.3%
760,000,000	283,800,000	37.3%
770,000,000	288,000,000	37.4%
780,000,000	292,200,000	37.5%
790,000,000	296,400,000	37.5%
800,000,000	300,600,000	37.6%
810,000,000	304,800,000	37.6%
820,000,000	309,000,000	37.7%
830,000,000	313,200,000	37.7%
840,000,000	317,400,000	37.8%
850,000,000	321,600,000	37.8%
860,000,000	325,800,000	37.9%
870,000,000	330,000,000	37.9%
880,000,000	334,200,000	38.0%
890,000,000	338,400,000	38.0%
900,000,000	342,600,000	38.1%
910,000,000	346,800,000	38.1%
920,000,000	351,000,000	38.2%
930,000,000	355,200,000	38.2%
940,000,000	359,400,000	38.2%
950,000,000	363,600,000	38.3%
960,000,000	367,800,000	38.3%
970,000,000	372,000,000	38.4%
980,000,000	376,200,000	38.4%
990,000,000	380,400,000	38.4%
1,000,000,000	384,600,000	38.5%
1,010,000,000	389,100,000	38.5%

 개인사업자의 경우 전체과표구간(10억 초과)에서 세율이 계산되어야 하기 때문에 10억까지 알아놓으면 좋다.