연봉 1억 세금은 얼마나 될까? 근로소득 세금계산 구간 보기

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근로소득 간이세액표

이 간이세액표의 해당 세액은 소득세법에 따른 근로소득공제, 기본공제, 특별소득공제 및 특별세액공제 중 일부, 연금보험료공 제, 근로소득세액공제와 해당 세율을 반영하여 계산한 금액임.

이 경우 "특별소득공제 및 특별세액공제 중 일부"는 다음의 계산 식에 따라 계산한 금액을 소득공제하여 반영한 것임.

총급여액 공제대상가족의 수가 1명인 경우 공제대상가족의 수가 2명인 경우 공제대상가족의 수가 3명 이상인 경우
3,000만원 이하 310만원+연간총급여액의 4퍼센트 360만원+연간총급여액의 4퍼센트 500만원+연간총급여액의 7 퍼센트 + 연간 총급 여액 중 4 천 만 원 을 초 과 하 는 금액의 4퍼 센트
3,000만원 초과4,500만원 이하 310만원+연간 총급여액의 4퍼센트-연간 총급여액 중 3천만원을초과하는 금액의 5퍼센트 360만원+연간 총급여액의 4퍼센트-연간 총급여액 중 3천만원 을 초과하는 금액의 5퍼센트 500만원+연간총급여액의 7퍼센트 - 연간 총급여액 중 3천만원을 초과하는 금액의 5퍼센트
4,500만원 초과7,000만원 이하 310만원+연간 총 급여액여의 1.5퍼 센트 360만원+연간 총 급여액의2퍼센트 500만원+연간 총 급여액의 5퍼센트
7,000만원 초과1억 2,000만원 이하 310만원+연간 총급여액의0.5퍼 센트 360만원+연간 총 급여액의1퍼센트 500만원+연간 총급여액의 3퍼센트

공제대상가족의 수를 산정할 때 본인 및 배우자도 각각 1명으로 보아 계산함.

자녀세액공제 적용 방법

  1. 공제대상가족 중 7세 이상 20세 이하 자녀가 있는 경우의 세액은 다음 “나목”의 계산식에 따른 공제대상가족의 수에 해당하는 금액으로 함.
  2. 자녀세액공제 적용 시 공제대상가족의 수 = 실제 공제대상가족의 수 + 7세 이상 20세 이하 자녀의 수

적용사례

  1. 공제대상가족의 수가 3명(7세 이상 20세 이하 자녀가 1명)인 경우에는 "4명"의 세액을 적용함.
  2. 공제대상가족의 수가 4명(7세 이상 20세 이하 자녀가 2명)인 경우에는 "6명"의 세액을 적용함.
  3. 공제대상가족의 수가 5명(7세 이상 20세 이하 자녀가 3명)인 경우에는 "8명"의 세액을 적용함.

공제대상가족의 수가 11명을 초과하는 경우의 세액은 다음 "가목"의 금액에서 "나목"의 금액을 공제한 금액으로 함.

  1. 공제대상가족의 수가 11명인 경우의 세액
  2. (공제대상가족의 수가 10명인 경우의 세액 - 공제대상가족의 수가 11명인 경우의 세액) × 11명을 초과하는 가족의 수

원천징수의무자가 근로소득에 해당하는 학자금을 지급하는 때에 원천징수하는 소득세의 계산은 해당 학자금을 제외한 월급여액(비과세 제외)을 기준으로 하여 계산할 수 있음.

 

근로소득 간이세액표

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
이상 미만                      
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
770 775 - - - - - - - - - - -
775 780 - - - - - - - - - - -
780 785 - - - - - - - - - - -
785 790 - - - - - - - - - - -
790 795 - - - - - - - - - - -
795 800 - - - - - - - - - - -
800 805 - - - - - - - - - - -
805 810 - - - - - - - - - - -
810 815 - - - - - - - - - - -
815 820 - - - - - - - - - - -
820 825 - - - - - - - - - - -
825 830 - - - - - - - - - - -
830 835 - - - - - - - - - - -
835 840 - - - - - - - - - - -
840 845 - - - - - - - - - - -
845 850 - - - - - - - - - - -
850 855 - - - - - - - - - - -
855 860 - - - - - - - - - - -
860 865 - - - - - - - - - - -
865 870 - - - - - - - - - - -
870 875 - - - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
875 880 - - - - - - - - - - -
880 885 - - - - - - - - - - -
885 890 - - - - - - - - - - -
890 895 - - - - - - - - - - -
895 900 - - - - - - - - - - -
900 905 - - - - - - - - - - -
905 910 - - - - - - - - - - -
910 915 - - - - - - - - - - -
915 920 - - - - - - - - - - -
920 925 - - - - - - - - - - -
925 930 - - - - - - - - - - -
930 935 - - - - - - - - - - -
935 940 - - - - - - - - - - -
940 945 - - - - - - - - - - -
945 950 - - - - - - - - - - -
950 955 - - - - - - - - - - -
955 960 - - - - - - - - - - -
960 965 - - - - - - - - - - -
965 970 - - - - - - - - - - -
970 975 - - - - - - - - - - -
975 980 - - - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
980 985 - - - - - - - - - - -
985 990 - - - - - - - - - - -
990 995 - - - - - - - - - - -
995 1,000 - - - - - - - - - - -
1,000 1,005 - - - - - - - - - - -
1,005 1,010 - - - - - - - - - - -
1,010 1,015 - - - - - - - - - - -
1,015 1,020 - - - - - - - - - - -
1,020 1,025 - - - - - - - - - - -
1,025 1,030 - - - - - - - - - - -
1,030 1,035 - - - - - - - - - - -
1,035 1,040 - - - - - - - - - - -
1,040 1,045 - - - - - - - - - - -
1,045 1,050 - - - - - - - - - - -
1,050 1,055 - - - - - - - - - - -
1,055 1,060 - - - - - - - - - - -
1,060 1,065 1,040 - - - - - - - - - -
1,065 1,070 1,110 - - - - - - - - - -
1,070 1,075 1,180 - - - - - - - - - -
1,075 1,080 1,250 - - - - - - - - - -
1,080 1,085 1,320 - - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
1,085 1,090 1,390 - - - - - - - - - -
1,090 1,095 1,460 - - - - - - - - - -
1,095 1,100 1,530 - - - - - - - - - -
1,100 1,105 1,600 - - - - - - - - - -
1,105 1,110 1,670 - - - - - - - - - -
1,110 1,115 1,740 - - - - - - - - - -
1,115 1,120 1,810 - - - - - - - - - -
1,120 1,125 1,880 - - - - - - - - - -
1,125 1,130 1,950 - - - - - - - - - -
1,130 1,135 2,020 - - - - - - - - - -
1,135 1,140 2,090 - - - - - - - - - -
1,140 1,145 2,160 - - - - - - - - - -
1,145 1,150 2,230 - - - - - - - - - -
1,150 1,155 2,300 - - - - - - - - - -
1,155 1,160 2,370 - - - - - - - - - -
1,160 1,165 2,440 - - - - - - - - - -
1,165 1,170 2,500 - - - - - - - - - -
1,170 1,175 2,570 - - - - - - - - - -
1,175 1,180 2,640 - - - - - - - - - -
1,180 1,185 2,710 - - - - - - - - - -
1,185 1,190 2,780 - - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
1,190 1,195 2,850 - - - - - - - - - -
1,195 1,200 2,920 - - - - - - - - - -
1,200 1,205 2,990 - - - - - - - - - -
1,205 1,210 3,060 - - - - - - - - - -
1,210 1,215 3,130 - - - - - - - - - -
1,215 1,220 3,200 - - - - - - - - - -
1,220 1,225 3,270 - - - - - - - - - -
1,225 1,230 3,340 - - - - - - - - - -
1,230 1,235 3,410 - - - - - - - - - -
1,235 1,240 3,480 - - - - - - - - - -
1,240 1,245 3,550 - - - - - - - - - -
1,245 1,250 3,620 - - - - - - - - - -
1,250 1,255 3,700 - - - - - - - - - -
1,255 1,260 3,810 - - - - - - - - - -
1,260 1,265 3,910 - - - - - - - - - -
1,265 1,270 4,010 - - - - - - - - - -
1,270 1,275 4,120 - - - - - - - - - -
1,275 1,280 4,220 - - - - - - - - - -
1,280 1,285 4,320 - - - - - - - - - -
1,285 1,290 4,430 - - - - - - - - - -
1,290 1,295 4,530 - - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
1,295 1,300 4,630 - - - - - - - - - -
1,300 1,305 4,740 - - - - - - - - - -
1,305 1,310 4,840 - - - - - - - - - -
1,310 1,315 4,940 - - - - - - - - - -
1,315 1,320 5,050 - - - - - - - - - -
1,320 1,325 5,150 - - - - - - - - - -
1,325 1,330 5,250 - - - - - - - - - -
1,330 1,335 5,360 - - - - - - - - - -
1,335 1,340 5,460 - - - - - - - - - -
1,340 1,345 5,560 1,060 - - - - - - - - -
1,345 1,350 5,670 1,170 - - - - - - - - -
1,350 1,355 5,770 1,270 - - - - - - - - -
1,355 1,360 5,870 1,370 - - - - - - - - -
1,360 1,365 5,980 1,480 - - - - - - - - -
1,365 1,370 6,080 1,580 - - - - - - - - -
1,370 1,375 6,180 1,680 - - - - - - - - -
1,375 1,380 6,290 1,790 - - - - - - - - -
1,380 1,385 6,390 1,890 - - - - - - - - -
1,385 1,390 6,490 1,990 - - - - - - - - -
1,390 1,395 6,600 2,100 - - - - - - - - -
1,395 1,400 6,700 2,200 - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
1,400 1,405 6,800 2,300 - - - - - - - - -
1,405 1,410 6,910 2,410 - - - - - - - - -
1,410 1,415 7,010 2,510 - - - - - - - - -
1,415 1,420 7,110 2,610 - - - - - - - - -
1,420 1,425 7,210 2,710 - - - - - - - - -
1,425 1,430 7,320 2,820 - - - - - - - - -
1,430 1,435 7,420 2,920 - - - - - - - - -
1,435 1,440 7,520 3,020 - - - - - - - - -
1,440 1,445 7,630 3,130 - - - - - - - - -
1,445 1,450 7,730 3,230 - - - - - - - - -
1,450 1,455 7,830 3,330 - - - - - - - - -
1,455 1,460 7,940 3,440 - - - - - - - - -
1,460 1,465 8,040 3,540 - - - - - - - - -
1,465 1,470 8,140 3,640 - - - - - - - - -
1,470 1,475 8,250 3,750 - - - - - - - - -
1,475 1,480 8,350 3,850 - - - - - - - - -
1,480 1,485 8,450 3,950 - - - - - - - - -
1,485 1,490 8,560 4,060 - - - - - - - - -
1,490 1,495 8,660 4,160 - - - - - - - - -
1,495 1,500 8,760 4,260 - - - - - - - - -
1,500 1,510 8,920 4,420 - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
1,510 1,520 9,120 4,620 - - - - - - - - -
1,520 1,530 9,330 4,830 - - - - - - - - -
1,530 1,540 9,540 5,040 - - - - - - - - -
1,540 1,550 9,740 5,240 - - - - - - - - -
1,550 1,560 9,950 5,450 - - - - - - - - -
1,560 1,570 10,160 5,660 - - - - - - - - -
1,570 1,580 10,360 5,860 - - - - - - - - -
1,580 1,590 10,570 6,070 - - - - - - - - -
1,590 1,600 10,780 6,280 - - - - - - - - -
1,600 1,610 10,980 6,480 - - - - - - - - -
1,610 1,620 11,190 6,690 - - - - - - - - -
1,620 1,630 11,400 6,900 - - - - - - - - -
1,630 1,640 11,600 7,100 - - - - - - - - -
1,640 1,650 11,810 7,310 - - - - - - - - -
1,650 1,660 12,020 7,520 - - - - - - - - -
1,660 1,670 12,220 7,720 - - - - - - - - -
1,670 1,680 12,430 7,930 - - - - - - - - -
1,680 1,690 12,640 8,140 - - - - - - - - -
1,690 1,700 12,840 8,340 - - - - - - - - -
1,700 1,710 13,050 8,550 - - - - - - - - -
1,710 1,720 13,260 8,760 - - - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
1,720 1,730 13,460 8,960 1,040 - - - - - - - -
1,730 1,740 13,670 9,170 1,240 - - - - - - - -
1,740 1,750 13,880 9,380 1,440 - - - - - - - -
1,750 1,760 14,080 9,580 1,640 - - - - - - - -
1,760 1,770 14,290 9,790 1,830 - - - - - - - -
1,770 1,780 14,500 10,000 2,030 - - - - - - - -
1,780 1,790 14,700 10,200 2,230 - - - - - - - -
1,790 1,800 14,910 10,410 2,430 - - - - - - - -
1,800 1,810 15,110 10,610 2,630 - - - - - - - -
1,810 1,820 15,320 10,820 2,830 - - - - - - - -
1,820 1,830 15,530 11,030 3,020 - - - - - - - -
1,830 1,840 15,730 11,230 3,220 - - - - - - - -
1,840 1,850 15,940 11,440 3,420 - - - - - - - -
1,850 1,860 16,150 11,650 3,620 - - - - - - - -
1,860 1,870 16,350 11,850 3,820 - - - - - - - -
1,870 1,880 16,560 12,060 4,020 - - - - - - - -
1,880 1,890 16,770 12,270 4,220 - - - - - - - -
1,890 1,900 16,970 12,470 4,410 1,040 - - - - - - -
1,900 1,910 17,180 12,680 4,610 1,240 - - - - - - -
1,910 1,920 17,390 12,890 4,810 1,440 - - - - - - -
1,920 1,930 17,590 13,090 5,010 1,630 - - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
1,930 1,940 17,800 13,300 5,210 1,830 - - - - - - -
1,940 1,950 18,010 13,510 5,410 2,030 - - - - - - -
1,950 1,960 18,210 13,710 5,600 2,230 - - - - - - -
1,960 1,970 18,420 13,920 5,800 2,430 - - - - - - -
1,970 1,980 18,630 14,130 6,000 2,630 - - - - - - -
1,980 1,990 18,880 14,330 6,200 2,820 - - - - - - -
1,990 2,000 19,200 14,540 6,400 3,020 - - - - - - -
2,000 2,010 19,520 14,750 6,600 3,220 - - - - - - -
2,010 2,020 19,850 14,950 6,800 3,420 - - - - - - -
2,020 2,030 20,170 15,160 6,990 3,620 - - - - - - -
2,030 2,040 20,490 15,370 7,190 3,820 - - - - - - -
2,040 2,050 20,810 15,570 7,390 4,020 - - - - - - -
2,050 2,060 21,130 15,780 7,590 4,210 - - - - - - -
2,060 2,070 21,450 15,990 7,790 4,410 1,040 - - - - - -
2,070 2,080 21,770 16,190 7,990 4,610 1,240 - - - - - -
2,080 2,090 22,090 16,400 8,180 4,810 1,430 - - - - - -
2,090 2,100 22,420 16,600 8,380 5,010 1,630 - - - - - -
2,100 2,110 22,740 16,810 8,580 5,210 1,830 - - - - - -
2,110 2,120 23,060 17,020 8,780 5,400 2,030 - - - - - -
2,120 2,130 23,380 17,220 8,980 5,600 2,230 - - - - - -
2,130 2,140 23,700 17,430 9,180 5,800 2,430 - - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
2,140 2,150 24,020 17,640 9,380 6,000 2,630 - - - - - -
2,150 2,160 24,340 17,840 9,570 6,200 2,820 - - - - - -
2,160 2,170 24,660 18,050 9,770 6,400 3,020 - - - - - -
2,170 2,180 24,990 18,260 9,970 6,600 3,220 - - - - - -
2,180 2,190 25,310 18,460 10,170 6,790 3,420 - - - - - -
2,190 2,200 25,630 18,670 10,370 6,990 3,620 - - - - - -
2,200 2,210 25,950 18,950 10,570 7,190 3,820 - - - - - -
2,210 2,220 26,270 19,270 10,760 7,390 4,010 - - - - - -
2,220 2,230 26,590 19,590 10,960 7,590 4,210 - - - - - -
2,230 2,240 26,910 19,910 11,160 7,790 4,410 1,040 - - - - -
2,240 2,250 27,240 20,240 11,360 7,980 4,610 1,230 - - - - -
2,250 2,260 27,560 20,560 11,560 8,180 4,810 1,430 - - - - -
2,260 2,270 27,880 20,880 11,760 8,380 5,010 1,630 - - - - -
2,270 2,280 28,200 21,200 11,960 8,580 5,210 1,830 - - - - -
2,280 2,290 28,520 21,520 12,150 8,780 5,400 2,030 - - - - -
2,290 2,300 28,840 21,840 12,350 8,980 5,600 2,230 - - - - -
2,300 2,310 29,160 22,160 12,550 9,180 5,800 2,430 - - - - -
2,310 2,320 29,480 22,480 12,750 9,370 6,000 2,620 - - - - -
2,320 2,330 29,810 22,810 12,950 9,570 6,200 2,820 - - - - -
2,330 2,340 30,130 23,130 13,150 9,770 6,400 3,020 - - - - -
2,340 2,350 30,450 23,450 13,340 9,970 6,590 3,220 - - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
2,350 2,360 30,770 23,770 13,540 10,170 6,790 3,420 - - - - -
2,360 2,370 31,090 24,090 13,740 10,370 6,990 3,620 - - - - -
2,370 2,380 31,410 24,410 13,940 10,560 7,190 3,810 - - - - -
2,380 2,390 31,970 24,730 14,140 10,760 7,390 4,010 - - - - -
2,390 2,400 32,770 25,050 14,340 10,960 7,590 4,210 - - - - -
2,400 2,410 33,570 25,380 14,530 11,160 7,780 4,410 1,030 - - - -
2,410 2,420 34,380 25,700 14,730 11,360 7,980 4,610 1,230 - - - -
2,420 2,430 35,180 26,020 14,930 11,560 8,180 4,810 1,430 - - - -
2,430 2,440 35,980 26,340 15,130 11,760 8,380 5,010 1,630 - - - -
2,440 2,450 36,790 26,660 15,330 11,950 8,580 5,200 1,830 - - - -
2,450 2,460 37,590 26,980 15,530 12,150 8,780 5,400 2,030 - - - -
2,460 2,470 38,390 27,300 15,730 12,350 8,980 5,600 2,230 - - - -
2,470 2,480 39,200 27,630 15,920 12,550 9,170 5,800 2,420 - - - -
2,480 2,490 40,000 27,950 16,120 12,750 9,370 6,000 2,620 - - - -
2,490 2,500 40,800 28,270 16,320 12,950 9,570 6,200 2,820 - - - -
2,500 2,510 41,630 28,600 16,530 13,150 9,780 6,400 3,030 - - - -
2,510 2,520 42,490 28,940 16,740 13,360 9,990 6,610 3,240 - - - -
2,520 2,530 43,340 29,280 16,950 13,580 10,200 6,830 3,450 - - - -
2,530 2,540 44,200 29,630 17,160 13,790 10,410 7,040 3,660 - - - -
2,540 2,550 45,050 29,970 17,370 14,000 10,620 7,250 3,870 - - - -
2,550 2,560 45,910 30,310 17,590 14,210 10,840 7,460 4,090 - - - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
2,560 2,570 46,770 30,650 17,800 14,420 11,050 7,670 4,300 - - - -
2,570 2,580 47,620 31,000 18,010 14,630 11,260 7,880 4,510 1,130 - - -
2,580 2,590 48,480 31,340 18,220 14,850 11,470 8,100 4,720 1,350 - - -
2,590 2,600 49,330 31,830 18,430 15,060 11,680 8,310 4,930 1,560 - - -
2,600 2,610 50,190 32,690 18,650 15,270 11,900 8,520 5,150 1,770 - - -
2,610 2,620 51,040 33,540 18,920 15,480 12,110 8,730 5,360 1,980 - - -
2,620 2,630 51,900 34,400 19,250 15,690 12,320 8,940 5,570 2,190 - - -
2,630 2,640 52,760 35,260 19,580 15,910 12,530 9,160 5,780 2,410 - - -
2,640 2,650 53,610 36,110 19,910 16,120 12,740 9,370 5,990 2,620 - - -
2,650 2,660 54,470 36,970 20,240 16,330 12,960 9,580 6,210 2,830 - - -
2,660 2,670 55,320 37,820 20,570 16,540 13,170 9,790 6,420 3,040 - - -
2,670 2,680 56,180 38,680 20,900 16,750 13,380 10,000 6,630 3,250 - - -
2,680 2,690 57,040 39,540 21,230 16,970 13,590 10,220 6,840 3,470 - - -
2,690 2,700 57,890 40,390 21,560 17,180 13,800 10,430 7,050 3,680 - - -
2,700 2,710 58,750 41,250 21,890 17,390 14,020 10,640 7,270 3,890 - - -
2,710 2,720 59,600 42,100 22,220 17,600 14,230 10,850 7,480 4,100 - - -
2,720 2,730 60,460 42,960 22,550 17,810 14,440 11,060 7,690 4,310 - - -
2,730 2,740 61,310 43,810 22,880 18,030 14,650 11,280 7,900 4,530 1,150 - -
2,740 2,750 62,170 44,670 23,210 18,240 14,860 11,490 8,110 4,740 1,360 - -
2,750 2,760 63,030 45,530 23,540 18,450 15,070 11,700 8,320 4,950 1,570 - -
2,760 2,770 63,880 46,380 23,870 18,660 15,290 11,910 8,540 5,160 1,790 - -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
2,770 2,780 64,740 47,240 24,200 18,950 15,500 12,120 8,750 5,370 2,000 - -
2,780 2,790 65,590 48,090 24,520 19,270 15,710 12,340 8,960 5,590 2,210 - -
2,790 2,800 66,450 48,950 24,850 19,600 15,920 12,550 9,170 5,800 2,420 - -
2,800 2,810 67,300 49,800 25,180 19,930 16,130 12,760 9,380 6,010 2,630 - -
2,810 2,820 68,160 50,660 25,510 20,260 16,350 12,970 9,600 6,220 2,850 - -
2,820 2,830 69,020 51,520 25,840 20,590 16,560 13,180 9,810 6,430 3,060 - -
2,830 2,840 69,870 52,370 26,170 20,920 16,770 13,400 10,020 6,650 3,270 - -
2,840 2,850 70,730 53,230 26,500 21,250 16,980 13,610 10,230 6,860 3,480 - -
2,850 2,860 71,580 54,080 26,830 21,580 17,190 13,820 10,440 7,070 3,690 - -
2,860 2,870 72,440 54,940 27,160 21,910 17,410 14,030 10,660 7,280 3,910 - -
2,870 2,880 73,290 55,790 27,490 22,240 17,620 14,240 10,870 7,490 4,120 - -
2,880 2,890 74,150 56,650 27,820 22,570 17,830 14,460 11,080 7,710 4,330 - -
2,890 2,900 75,010 57,510 28,150 22,900 18,040 14,670 11,290 7,920 4,540 1,170 -
2,900 2,910 75,860 58,360 28,480 23,230 18,250 14,880 11,500 8,130 4,750 1,380 -
2,910 2,920 76,720 59,220 28,810 23,560 18,470 15,090 11,720 8,340 4,970 1,590 -
2,920 2,930 77,570 60,070 29,140 23,890 18,680 15,300 11,930 8,550 5,180 1,800 -
2,930 2,940 78,430 60,930 29,470 24,220 18,970 15,510 12,140 8,760 5,390 2,010 -
2,940 2,950 79,280 61,780 29,800 24,550 19,300 15,730 12,350 8,980 5,600 2,230 -
2,950 2,960 80,140 62,640 30,130 24,880 19,630 15,940 12,560 9,190 5,810 2,440 -
2,960 2,970 81,000 63,500 30,460 25,210 19,960 16,150 12,780 9,400 6,030 2,650 -
2,970 2,980 81,850 64,350 30,790 25,540 20,290 16,360 12,990 9,610 6,240 2,860 -
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
2,980 2,990 82,710 65,210 31,120 25,870 20,620 16,570 13,200 9,820 6,450 3,070 -
2,990 3,000 83,560 66,060 31,450 26,200 20,950 16,790 13,410 10,040 6,660 3,290 -
3,000 3,020 84,850 67,350 32,490 26,690 21,440 17,100 13,730 10,350 6,980 3,600 -
3,020 3,040 86,560 69,060 34,140 27,350 22,100 17,530 14,150 10,780 7,400 4,030 -
3,040 3,060 88,270 70,770 35,790 28,010 22,760 17,950 14,580 11,200 7,830 4,450 1,080
3,060 3,080 89,980 72,480 37,440 28,670 23,420 18,380 15,000 11,630 8,250 4,880 1,500
3,080 3,100 91,690 74,190 39,080 29,330 24,080 18,830 15,430 12,050 8,680 5,300 1,930
3,100 3,120 93,400 75,900 40,730 29,990 24,740 19,490 15,850 12,470 9,100 5,720 2,350
3,120 3,140 95,760 77,620 42,380 30,650 25,400 20,150 16,270 12,900 9,520 6,150 2,770
3,140 3,160 98,210 79,330 44,030 31,310 26,060 20,810 16,700 13,320 9,950 6,570 3,200
3,160 3,180 100,650 81,040 45,680 32,550 26,720 21,470 17,120 13,750 10,370 7,000 3,620
3,180 3,200 103,100 82,750 47,330 34,200 27,380 22,130 17,540 14,170 10,790 7,420 4,040
3,200 3,220 105,540 84,460 48,980 35,850 28,040 22,790 17,970 14,590 11,220 7,840 4,470
3,220 3,240 107,990 86,170 50,620 37,500 28,700 23,450 18,390 15,020 11,640 8,270 4,890
3,240 3,260 110,430 87,880 52,270 39,150 29,360 24,110 18,860 15,440 12,070 8,690 5,320
3,260 3,280 112,880 89,600 53,920 40,800 30,020 24,770 19,520 15,870 12,490 9,120 5,740
3,280 3,300 115,320 91,310 55,570 42,440 30,670 25,420 20,170 16,290 12,910 9,540 6,160
3,300 3,320 117,770 93,020 57,220 44,090 31,330 26,080 20,830 16,710 13,340 9,960 6,590
3,320 3,340 120,210 95,210 58,870 45,740 32,620 26,740 21,490 17,140 13,760 10,390 7,010
3,340 3,360 122,660 97,660 60,440 47,320 34,190 27,370 22,120 17,540 14,170 10,790 7,420
3,360 3,380 125,100 100,100 62,010 48,880 35,760 28,000 22,750 17,950 14,570 11,200 7,820
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
3,380 3,400 127,550 102,550 63,570 50,450 37,320 28,630 23,380 18,350 14,970 11,600 8,220
3,400 3,420 129,990 104,990 65,140 52,010 38,890 29,250 24,000 18,750 15,370 12,000 8,620
3,420 3,440 132,440 107,440 66,700 53,580 40,450 29,880 24,630 19,380 15,780 12,400 9,030
3,440 3,460 134,880 109,880 68,270 55,140 42,020 30,500 25,250 20,000 16,180 12,800 9,430
3,460 3,480 137,330 112,330 69,830 56,710 43,580 31,130 25,880 20,630 16,580 13,210 9,830
3,480 3,500 139,770 114,770 71,400 58,270 45,150 32,020 26,510 21,260 16,980 13,610 10,230
3,500 3,520 142,220 117,220 72,960 59,840 46,710 33,590 27,130 21,880 17,390 14,010 10,640
3,520 3,540 144,660 119,660 74,530 61,400 48,280 35,150 27,760 22,510 17,790 14,410 11,040
3,540 3,560 147,110 122,110 76,090 62,960 49,840 36,710 28,380 23,130 18,190 14,820 11,440
3,560 3,580 149,550 124,550 77,650 64,530 51,400 38,280 29,010 23,760 18,590 15,220 11,840
3,580 3,600 152,000 127,000 79,220 66,090 52,970 39,840 29,630 24,380 19,130 15,620 12,250
3,600 3,620 154,440 129,440 80,780 67,660 54,530 41,410 30,260 25,010 19,760 16,020 12,650
3,620 3,640 156,890 131,890 82,350 69,220 56,100 42,970 30,890 25,640 20,390 16,420 13,050
3,640 3,660 159,330 134,330 83,910 70,790 57,660 44,540 31,510 26,260 21,010 16,830 13,450
3,660 3,680 161,780 136,780 85,480 72,350 59,230 46,100 32,980 26,890 21,640 17,230 13,850
3,680 3,700 164,220 139,220 87,040 73,920 60,790 47,670 34,540 27,510 22,260 17,630 14,260
3,700 3,720 166,670 141,670 88,610 75,480 62,360 49,230 36,110 28,140 22,890 18,030 14,660
3,720 3,740 169,110 144,110 90,170 77,050 63,920 50,800 37,670 28,770 23,520 18,440 15,060
3,740 3,760 171,560 146,560 91,730 78,610 65,480 52,360 39,230 29,390 24,140 18,890 15,460
3,760 3,780 178,920 151,090 95,250 81,630 68,510 55,380 42,260 30,600 25,350 20,100 16,240
3,780 3,800 181,590 153,740 97,700 83,350 70,220 57,100 43,970 31,290 26,040 20,790 16,680
월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
3,800 3,820 184,260 156,400 100,140 85,060 71,930 58,810 45,680 32,560 26,720 21,470 17,120
3,820 3,840 186,930 159,050 102,590 86,770 73,640 60,520 47,390 34,270 27,400 22,150 17,560
3,840 3,860 189,600 161,710 105,030 88,480 75,350 62,230 49,100 35,980 28,090 22,840 18,000
3,860 3,880 192,270 164,360 107,480 90,190 77,070 63,940 50,820 37,690 28,770 23,520 18,440
3,880 3,900 194,940 167,020 109,920 91,900 78,780 65,650 52,530 39,400 29,460 24,210 18,960
3,900 3,920 197,610 169,670 112,370 93,620 80,490 67,360 54,240 41,110 30,140 24,890 19,640
3,920 3,940 200,280 172,330 114,810 96,060 82,200 69,080 55,950 42,830 30,830 25,580 20,330
3,940 3,960 202,950 174,980 117,260 98,510 83,910 70,790 57,660 44,540 31,510 26,260 21,010
3,960 3,980 205,620 177,640 119,700 100,950 85,620 72,500 59,370 46,250 33,120 26,950 21,700
3,980 4,000 208,290 180,290 122,150 103,400 87,340 74,210 61,090 47,960 34,840 27,630 22,380
4,000 4,020 210,960 182,950 124,590 105,840 89,050 75,920 62,800 49,670 36,550 28,320 23,070
4,020 4,040 213,630 185,600 127,040 108,290 90,760 77,630 64,510 51,380 38,260 29,000 23,750
4,040 4,060 216,300 188,260 129,480 110,730 92,470 79,340 66,220 53,090 39,970 29,680 24,430
4,060 4,080 218,970 190,910 131,930 113,180 94,430 81,060 67,930 54,810 41,680 30,370 25,120
4,080 4,100 221,640 193,570 134,370 115,620 96,870 82,770 69,640 56,520 43,390 31,050 25,800
4,100 4,120 224,310 196,220 136,820 118,070 99,320 84,480 71,350 58,230 45,100 31,980 26,490
4,120 4,140 226,980 198,880 139,260 120,510 101,760 86,190 73,070 59,940 46,820 33,690 27,170
4,140 4,160 229,650 201,530 141,710 122,960 104,210 87,900 74,780 61,650 48,530 35,400 27,860
4,160 4,180 232,320 204,190 144,150 125,400 106,650 89,610 76,490 63,360 50,240 37,110 28,540
4,180 4,200 234,990 206,840 146,600 127,850 109,100 91,330 78,200 65,080 51,950 38,830 29,230
4,200 4,220 237,660 209,500 149,040 130,290 111,540 93,040 79,910 66,790 53,660 40,540 29,910

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
4,220 4,240 240,330 212,150 151,490 132,740 113,990 95,240 81,620 68,500 55,370 42,250 30,600
4,240 4,260 243,000 214,810 153,930 135,180 116,430 97,680 83,330 70,210 57,080 43,960 31,280
4,260 4,280 245,670 217,460 156,380 137,630 118,880 100,130 85,050 71,920 58,800 45,670 32,550
4,280 4,300 248,340 220,120 158,820 140,070 121,320 102,570 86,760 73,630 60,510 47,380 34,260
4,300 4,320 251,010 222,770 161,270 142,520 123,770 105,020 88,470 75,340 62,220 49,090 35,970
4,320 4,340 253,680 225,430 163,710 144,960 126,210 107,460 90,180 77,060 63,930 50,810 37,680
4,340 4,360 256,350 228,080 166,160 147,410 128,660 109,910 91,890 78,770 65,640 52,520 39,390
4,360 4,380 259,020 230,740 168,600 149,850 131,100 112,350 93,600 80,480 67,350 54,230 41,100
4,380 4,400 261,690 233,390 171,050 152,300 133,550 114,800 96,050 82,190 69,070 55,940 42,820
4,400 4,420 264,360 236,050 173,490 154,740 135,990 117,240 98,490 83,900 70,780 57,650 44,530
4,420 4,440 267,030 238,700 175,940 157,190 138,440 119,690 100,940 85,610 72,490 59,360 46,240
4,440 4,460 269,700 241,360 178,380 159,630 140,880 122,130 103,380 87,320 74,200 61,070 47,950
4,460 4,480 272,370 244,010 180,830 162,080 143,330 124,580 105,830 89,040 75,910 62,790 49,660
4,480 4,500 275,040 246,670 183,270 164,520 145,770 127,020 108,270 90,750 77,620 64,500 51,370
4,500 4,520 277,840 249,460 185,850 167,100 148,350 129,600 110,850 92,550 79,430 66,300 53,180
4,520 4,540 280,650 252,250 188,430 169,680 150,930 132,180 113,430 94,680 81,230 68,110 54,980
4,540 4,560 283,450 255,040 191,010 172,260 153,510 134,760 116,010 97,260 83,040 69,920 56,790
4,560 4,580 286,260 257,830 193,590 174,840 156,090 137,340 118,590 99,840 84,850 71,720 58,600
4,580 4,600 291,560 263,120 198,670 179,920 161,170 142,420 123,670 104,920 86,650 73,530 60,400
4,600 4,620 294,370 265,910 201,250 182,500 163,750 145,000 126,250 107,500 88,750 75,330 62,210
4,620 4,640 297,170 268,700 203,830 185,080 166,330 147,580 128,830 110,080 91,330 77,140 64,010

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
4,640 4,660 299,980 271,490 206,410 187,660 168,910 150,160 131,410 112,660 93,910 78,950 65,820
4,660 4,680 302,780 274,280 208,990 190,240 171,490 152,740 133,990 115,240 96,490 80,750 67,630
4,680 4,700 305,590 277,070 211,570 192,820 174,070 155,320 136,570 117,820 99,070 82,560 69,430
4,700 4,720 308,390 279,860 214,150 195,400 176,650 157,900 139,150 120,400 101,650 84,360 71,240
4,720 4,740 311,200 282,650 216,730 197,980 179,230 160,480 141,730 122,980 104,230 86,170 73,040
4,740 4,760 314,000 285,440 219,310 200,560 181,810 163,060 144,310 125,560 106,810 88,060 74,850
4,760 4,780 316,810 288,230 221,890 203,140 184,390 165,640 146,890 128,140 109,390 90,640 76,660
4,780 4,800 319,610 291,020 224,470 205,720 186,970 168,220 149,470 130,720 111,970 93,220 78,460
4,800 4,820 322,420 293,810 227,050 208,300 189,550 170,800 152,050 133,300 114,550 95,800 80,270
4,820 4,840 325,220 296,600 229,630 210,880 192,130 173,380 154,630 135,880 117,130 98,380 82,070
4,840 4,860 328,030 299,390 232,210 213,460 194,710 175,960 157,210 138,460 119,710 100,960 83,880
4,860 4,880 330,830 302,180 234,790 216,040 197,290 178,540 159,790 141,040 122,290 103,540 85,690
4,880 4,900 333,640 304,970 237,370 218,620 199,870 181,120 162,370 143,620 124,870 106,120 87,490
4,900 4,920 336,440 307,760 239,950 221,200 202,450 183,700 164,950 146,200 127,450 108,700 89,950
4,920 4,940 339,250 310,550 242,530 223,780 205,030 186,280 167,530 148,780 130,030 111,280 92,530
4,940 4,960 342,050 313,340 245,110 226,360 207,610 188,860 170,110 151,360 132,610 113,860 95,110
4,960 4,980 344,860 316,130 247,690 228,940 210,190 191,440 172,690 153,940 135,190 116,440 97,690
4,980 5,000 347,660 318,920 250,270 231,520 212,770 194,020 175,270 156,520 137,770 119,020 100,270
5,000 5,020 350,470 321,710 252,850 234,100 215,350 196,600 177,850 159,100 140,350 121,600 102,850
5,020 5,040 353,270 324,500 255,430 236,680 217,930 199,180 180,430 161,680 142,930 124,180 105,430
5,040 5,060 356,080 327,290 258,010 239,260 220,510 201,760 183,010 164,260 145,510 126,760 108,010

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
5,060 5,080 358,880 330,080 260,590 241,840 223,090 204,340 185,590 166,840 148,090 129,340 110,590
5,080 5,100 361,690 332,870 263,170 244,420 225,670 206,920 188,170 169,420 150,670 131,920 113,170
5,100 5,120 364,490 335,660 265,750 247,000 228,250 209,500 190,750 172,000 153,250 134,500 115,750
5,120 5,140 367,300 338,450 268,330 249,580 230,830 212,080 193,330 174,580 155,830 137,080 118,330
5,140 5,160 370,100 341,240 270,910 252,160 233,410 214,660 195,910 177,160 158,410 139,660 120,910
5,160 5,180 372,910 344,030 273,490 254,740 235,990 217,240 198,490 179,740 160,990 142,240 123,490
5,180 5,200 375,710 346,820 276,070 257,320 238,570 219,820 201,070 182,320 163,570 144,820 126,070
5,200 5,220 378,520 349,610 278,650 259,900 241,150 222,400 203,650 184,900 166,150 147,400 128,650
5,220 5,240 381,320 352,400 281,230 262,480 243,730 224,980 206,230 187,480 168,730 149,980 131,230
5,240 5,260 384,130 355,190 283,810 265,060 246,310 227,560 208,810 190,060 171,310 152,560 133,810
5,260 5,280 386,930 357,980 286,390 267,640 248,890 230,140 211,390 192,640 173,890 155,140 136,390
5,280 5,300 389,740 360,770 288,970 270,220 251,470 232,720 213,970 195,220 176,470 157,720 138,970
5,300 5,320 392,540 363,560 291,550 272,800 254,050 235,300 216,550 197,800 179,050 160,300 141,550
5,320 5,340 395,350 366,350 294,130 275,380 256,630 237,880 219,130 200,380 181,630 162,880 144,130
5,340 5,360 398,150 369,140 296,710 277,960 259,210 240,460 221,710 202,960 184,210 165,460 146,710
5,360 5,380 400,960 371,930 299,290 280,540 261,790 243,040 224,290 205,540 186,790 168,040 149,290
5,380 5,400 403,760 374,720 301,870 283,120 264,370 245,620 226,870 208,120 189,370 170,620 151,870
5,400 5,420 406,570 377,510 304,450 285,700 266,950 248,200 229,450 210,700 191,950 173,200 154,450
5,420 5,440 409,370 380,300 307,030 288,280 269,530 250,780 232,030 213,280 194,530 175,780 157,030
5,440 5,460 412,180 383,090 309,610 290,860 272,110 253,360 234,610 215,860 197,110 178,360 159,610
5,460 5,480 414,980 385,880 312,190 293,440 274,690 255,940 237,190 218,440 199,690 180,940 162,190

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
5,480 5,500 417,790 388,670 314,770 296,020 277,270 258,520 239,770 221,020 202,270 183,520 164,770
5,500 5,520 420,590 391,460 317,350 298,600 279,850 261,100 242,350 223,600 204,850 186,100 167,350
5,520 5,540 423,400 394,250 319,930 301,180 282,430 263,680 244,930 226,180 207,430 188,680 169,930
5,540 5,560 426,200 397,040 322,510 303,760 285,010 266,260 247,510 228,760 210,010 191,260 172,510
5,560 5,580 429,010 399,830 325,090 306,340 287,590 268,840 250,090 231,340 212,590 193,840 175,090
5,580 5,600 431,810 402,620 327,670 308,920 290,170 271,420 252,670 233,920 215,170 196,420 177,670
5,600 5,620 435,890 405,410 330,250 311,500 292,750 274,000 255,250 236,500 217,750 199,000 180,250
5,620 5,640 440,380 408,200 332,830 314,080 295,330 276,580 257,830 239,080 220,330 201,580 182,830
5,640 5,660 444,860 410,990 335,410 316,660 297,910 279,160 260,410 241,660 222,910 204,160 185,410
5,660 5,680 449,350 413,780 337,990 319,240 300,490 281,740 262,990 244,240 225,490 206,740 187,990
5,680 5,700 453,840 416,570 340,570 321,820 303,070 284,320 265,570 246,820 228,070 209,320 190,570
5,700 5,720 458,330 419,360 343,150 324,400 305,650 286,900 268,150 249,400 230,650 211,900 193,150
5,720 5,740 462,820 422,150 345,730 326,980 308,230 289,480 270,730 251,980 233,230 214,480 195,730
5,740 5,760 467,300 424,940 348,310 329,560 310,810 292,060 273,310 254,560 235,810 217,060 198,310
5,760 5,780 471,790 427,730 350,890 332,140 313,390 294,640 275,890 257,140 238,390 219,640 200,890
5,780 5,800 476,280 430,520 353,470 334,720 315,970 297,220 278,470 259,720 240,970 222,220 203,470
5,800 5,820 480,770 433,800 356,050 337,300 318,550 299,800 281,050 262,300 243,550 224,800 206,050
5,820 5,840 485,260 438,260 358,630 339,880 321,130 302,380 283,630 264,880 246,130 227,380 208,630
5,840 5,860 512,120 465,100 387,100 368,350 349,600 330,850 312,100 293,350 274,600 255,850 237,100
5,860 5,880 519,150 472,110 392,240 373,490 354,740 335,990 317,240 298,490 279,740 260,990 242,240
5,880 5,900 523,690 476,620 394,880 376,130 357,380 338,630 319,880 301,130 282,380 263,630 244,880

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
5,900 5,920 528,220 481,130 397,520 378,770 360,020 341,270 322,520 303,770 285,020 266,270 247,520
5,920 5,940 532,760 485,640 400,160 381,410 362,660 343,910 325,160 306,410 287,660 268,910 250,160
5,940 5,960 537,300 490,160 402,800 384,050 365,300 346,550 327,800 309,050 290,300 271,550 252,800
5,960 5,980 541,830 494,670 405,440 386,690 367,940 349,190 330,440 311,690 292,940 274,190 255,440
5,980 6,000 546,370 499,180 408,080 389,330 370,580 351,830 333,080 314,330 295,580 276,830 258,080
6,000 6,020 550,900 503,690 410,720 391,970 373,220 354,470 335,720 316,970 298,220 279,470 260,720
6,020 6,040 555,440 508,200 413,360 394,610 375,860 357,110 338,360 319,610 300,860 282,110 263,360
6,040 6,060 559,980 512,720 416,000 397,250 378,500 359,750 341,000 322,250 303,500 284,750 266,000
6,060 6,080 564,510 517,230 418,640 399,890 381,140 362,390 343,640 324,890 306,140 287,390 268,640
6,080 6,100 569,050 521,740 421,280 402,530 383,780 365,030 346,280 327,530 308,780 290,030 271,280
6,100 6,120 573,580 526,250 423,920 405,170 386,420 367,670 348,920 330,170 311,420 292,670 273,920
6,120 6,140 578,120 530,760 426,560 407,810 389,060 370,310 351,560 332,810 314,060 295,310 276,560
6,140 6,160 582,660 535,280 429,200 410,450 391,700 372,950 354,200 335,450 316,700 297,950 279,200
6,160 6,180 587,190 539,790 431,840 413,090 394,340 375,590 356,840 338,090 319,340 300,590 281,840
6,180 6,200 591,730 544,300 434,480 415,730 396,980 378,230 359,480 340,730 321,980 303,230 284,480
6,200 6,220 596,260 548,810 437,120 418,370 399,620 380,870 362,120 343,370 324,620 305,870 287,120
6,220 6,240 600,800 553,320 439,760 421,010 402,260 383,510 364,760 346,010 327,260 308,510 289,760
6,240 6,260 605,340 557,840 442,400 423,650 404,900 386,150 367,400 348,650 329,900 311,150 292,400
6,260 6,280 609,870 562,350 446,060 426,290 407,540 388,790 370,040 351,290 332,540 313,790 295,040
6,280 6,300 614,410 566,860 450,280 428,930 410,180 391,430 372,680 353,930 335,180 316,430 297,680
6,300 6,320 618,940 571,370 454,510 431,570 412,820 394,070 375,320 356,570 337,820 319,070 300,320

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
6,320 6,340 623,480 575,880 458,730 434,210 415,460 396,710 377,960 359,210 340,460 321,710 302,960
6,340 6,360 628,020 580,400 462,960 436,850 418,100 399,350 380,600 361,850 343,100 324,350 305,600
6,360 6,380 632,550 584,910 467,180 439,490 420,740 401,990 383,240 364,490 345,740 326,990 308,240
6,380 6,400 637,090 589,420 471,400 442,130 423,380 404,630 385,880 367,130 348,380 329,630 310,880
6,400 6,420 641,620 593,930 475,630 445,630 426,020 407,270 388,520 369,770 351,020 332,270 313,520
6,420 6,440 646,160 598,440 479,850 449,850 428,660 409,910 391,160 372,410 353,660 334,910 316,160
6,440 6,460 650,700 602,960 484,080 454,080 431,300 412,550 393,800 375,050 356,300 337,550 318,800
6,460 6,480 655,230 607,470 488,300 458,300 433,940 415,190 396,440 377,690 358,940 340,190 321,440
6,480 6,500 659,770 611,980 492,520 462,520 436,580 417,830 399,080 380,330 361,580 342,830 324,080
6,500 6,520 664,300 616,490 496,750 466,750 439,220 420,470 401,720 382,970 364,220 345,470 326,720
6,520 6,540 668,840 621,000 500,970 470,970 441,860 423,110 404,360 385,610 366,860 348,110 329,360
6,540 6,560 673,380 625,520 505,200 475,200 445,200 425,750 407,000 388,250 369,500 350,750 332,000
6,560 6,580 677,910 630,030 509,420 479,420 449,420 428,390 409,640 390,890 372,140 353,390 334,640
6,580 6,600 682,450 634,540 513,640 483,640 453,640 431,030 412,280 393,530 374,780 356,030 337,280
6,600 6,620 686,980 639,050 517,870 487,870 457,870 433,670 414,920 396,170 377,420 358,670 339,920
6,620 6,640 691,520 643,560 522,090 492,090 462,090 436,310 417,560 398,810 380,060 361,310 342,560
6,640 6,660 696,060 648,080 526,320 496,320 466,320 438,950 420,200 401,450 382,700 363,950 345,200
6,660 6,680 700,590 652,590 530,540 500,540 470,540 441,590 422,840 404,090 385,340 366,590 347,840
6,680 6,700 705,130 657,100 534,760 504,760 474,760 444,760 425,480 406,730 387,980 369,230 350,480
6,700 6,720 709,660 661,610 538,990 508,990 478,990 448,990 428,120 409,370 390,620 371,870 353,120
6,720 6,740 714,200 666,120 543,210 513,210 483,210 453,210 430,760 412,010 393,260 374,510 355,760

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
6,740 6,760 718,740 670,640 547,440 517,440 487,440 457,440 433,400 414,650 395,900 377,150 358,400
6,760 6,780 723,270 675,150 551,660 521,660 491,660 461,660 436,040 417,290 398,540 379,790 361,040
6,780 6,800 727,810 679,660 555,880 525,880 495,880 465,880 438,680 419,930 401,180 382,430 363,680
6,800 6,820 732,340 684,170 560,110 530,110 500,110 470,110 441,320 422,570 403,820 385,070 366,320
6,820 6,840 736,880 688,680 564,330 534,330 504,330 474,330 444,330 425,210 406,460 387,710 368,960
6,840 6,860 741,420 693,200 568,560 538,560 508,560 478,560 448,560 427,850 409,100 390,350 371,600
6,860 6,880 745,950 697,710 572,780 542,780 512,780 482,780 452,780 430,490 411,740 392,990 374,240
6,880 6,900 750,490 702,220 577,000 547,000 517,000 487,000 457,000 433,130 414,380 395,630 376,880
6,900 6,920 755,020 706,730 581,230 551,230 521,230 491,230 461,230 435,770 417,020 398,270 379,520
6,920 6,940 759,560 711,240 585,450 555,450 525,450 495,450 465,450 438,410 419,660 400,910 382,160
6,940 6,960 764,100 715,760 589,680 559,680 529,680 499,680 469,680 441,050 422,300 403,550 384,800
6,960 6,980 768,630 720,270 593,900 563,900 533,900 503,900 473,900 443,900 424,940 406,190 387,440
6,980 7,000 773,170 724,780 598,120 568,120 538,120 508,120 478,120 448,120 427,580 408,830 390,080
7,000 7,020 777,700 729,290 602,350 572,350 542,350 512,350 482,350 452,350 430,220 411,470 392,720
7,020 7,040 782,240 733,800 606,570 576,570 546,570 516,570 486,570 456,570 432,860 414,110 395,360
7,040 7,060 786,780 738,320 610,800 580,800 550,800 520,800 490,800 460,800 435,500 416,750 398,000
7,060 7,080 791,310 742,830 615,020 585,020 555,020 525,020 495,020 465,020 438,140 419,390 400,640
7,080 7,100 795,850 747,340 619,240 589,240 559,240 529,240 499,240 469,240 440,780 422,030 403,280
7,100 7,120 800,380 751,850 623,470 593,470 563,470 533,470 503,470 473,470 443,470 424,670 405,920
7,120 7,140 804,920 756,360 627,690 597,690 567,690 537,690 507,690 477,690 447,690 427,310 408,560
7,140 7,160 809,460 760,880 631,920 601,920 571,920 541,920 511,920 481,920 451,920 429,950 411,200

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
7,160 7,180 813,990 765,390 636,140 606,140 576,140 546,140 516,140 486,140 456,140 432,590 413,840
7,180 7,200 818,530 769,900 640,360 610,360 580,360 550,360 520,360 490,360 460,360 435,230 416,480
7,200 7,220 823,060 774,410 644,590 614,590 584,590 554,590 524,590 494,590 464,590 437,870 419,120
7,220 7,240 827,600 778,920 648,810 618,810 588,810 558,810 528,810 498,810 468,810 440,510 421,760
7,240 7,260 832,140 783,440 653,040 623,040 593,040 563,040 533,040 503,040 473,040 443,150 424,400
7,260 7,280 836,670 787,950 657,260 627,260 597,260 567,260 537,260 507,260 477,260 447,260 427,040
7,280 7,300 841,210 792,460 661,480 631,480 601,480 571,480 541,480 511,480 481,480 451,480 429,680
7,300 7,320 845,740 796,970 665,710 635,710 605,710 575,710 545,710 515,710 485,710 455,710 432,320
7,320 7,340 850,280 801,480 669,930 639,930 609,930 579,930 549,930 519,930 489,930 459,930 434,960
7,340 7,360 854,820 806,000 674,160 644,160 614,160 584,160 554,160 524,160 494,160 464,160 437,600
7,360 7,380 859,350 810,510 678,380 648,380 618,380 588,380 558,380 528,380 498,380 468,380 440,240
7,380 7,400 863,890 815,020 682,600 652,600 622,600 592,600 562,600 532,600 502,600 472,600 442,880
7,400 7,420 868,420 819,530 686,830 656,830 626,830 596,830 566,830 536,830 506,830 476,830 446,830
7,420 7,440 872,960 824,040 691,050 661,050 631,050 601,050 571,050 541,050 511,050 481,050 451,050
7,440 7,460 877,500 828,560 695,280 665,280 635,280 605,280 575,280 545,280 515,280 485,280 455,280
7,460 7,480 882,030 833,070 699,500 669,500 639,500 609,500 579,500 549,500 519,500 489,500 459,500
7,480 7,500 886,570 837,580 703,720 673,720 643,720 613,720 583,720 553,720 523,720 493,720 463,720
7,500 7,520 891,100 842,090 707,950 677,950 647,950 617,950 587,950 557,950 527,950 497,950 467,950
7,520 7,540 895,640 846,600 712,170 682,170 652,170 622,170 592,170 562,170 532,170 502,170 472,170
7,540 7,560 900,180 851,120 716,400 686,400 656,400 626,400 596,400 566,400 536,400 506,400 476,400
7,560 7,580 904,710 855,630 720,620 690,620 660,620 630,620 600,620 570,620 540,620 510,620 480,620

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
7,580 7,600 909,250 860,140 724,840 694,840 664,840 634,840 604,840 574,840 544,840 514,840 484,840
7,600 7,620 913,780 864,650 729,070 699,070 669,070 639,070 609,070 579,070 549,070 519,070 489,070
7,620 7,640 918,320 869,160 733,290 703,290 673,290 643,290 613,290 583,290 553,290 523,290 493,290
7,640 7,660 922,860 873,680 737,520 707,520 677,520 647,520 617,520 587,520 557,520 527,520 497,520
7,660 7,680 927,390 878,190 741,740 711,740 681,740 651,740 621,740 591,740 561,740 531,740 501,740
7,680 7,700 931,930 882,700 745,960 715,960 685,960 655,960 625,960 595,960 565,960 535,960 505,960
7,700 7,720 936,460 887,210 750,190 720,190 690,190 660,190 630,190 600,190 570,190 540,190 510,190
7,720 7,740 941,000 891,720 754,410 724,410 694,410 664,410 634,410 604,410 574,410 544,410 514,410
7,740 7,760 945,540 896,240 758,640 728,640 698,640 668,640 638,640 608,640 578,640 548,640 518,640
7,760 7,780 950,070 900,750 762,860 732,860 702,860 672,860 642,860 612,860 582,860 552,860 522,860
7,780 7,800 954,610 905,260 767,080 737,080 707,080 677,080 647,080 617,080 587,080 557,080 527,080
7,800 7,820 959,140 909,770 771,310 741,310 711,310 681,310 651,310 621,310 591,310 561,310 531,310
7,820 7,840 963,680 914,280 775,530 745,530 715,530 685,530 655,530 625,530 595,530 565,530 535,530
7,840 7,860 968,220 918,800 779,760 749,760 719,760 689,760 659,760 629,760 599,760 569,760 539,760
7,860 7,880 972,750 923,310 783,980 753,980 723,980 693,980 663,980 633,980 603,980 573,980 543,980
7,880 7,900 977,290 927,820 788,200 758,200 728,200 698,200 668,200 638,200 608,200 578,200 548,200
7,900 7,920 981,820 932,330 792,430 762,430 732,430 702,430 672,430 642,430 612,430 582,430 552,430
7,920 7,940 986,360 936,840 796,650 766,650 736,650 706,650 676,650 646,650 616,650 586,650 556,650
7,940 7,960 990,900 941,360 800,880 770,880 740,880 710,880 680,880 650,880 620,880 590,880 560,880
7,960 7,980 995,430 945,870 805,100 775,100 745,100 715,100 685,100 655,100 625,100 595,100 565,100
7,980 8,000 999,970 950,380 809,320 779,320 749,320 719,320 689,320 659,320 629,320 599,320 569,320

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
8,000 8,020 1,004,500 954,890 813,550 783,550 753,550 723,550 693,550 663,550 633,550 603,550 573,550
8,020 8,040 1,009,040 959,400 817,770 787,770 757,770 727,770 697,770 667,770 637,770 607,770 577,770
8,040 8,060 1,013,580 963,920 822,000 792,000 762,000 732,000 702,000 672,000 642,000 612,000 582,000
8,060 8,080 1,018,110 968,430 826,220 796,220 766,220 736,220 706,220 676,220 646,220 616,220 586,220
8,080 8,100 1,022,650 972,940 830,440 800,440 770,440 740,440 710,440 680,440 650,440 620,440 590,440
8,100 8,120 1,027,180 977,450 834,670 804,670 774,670 744,670 714,670 684,670 654,670 624,670 594,670
8,120 8,140 1,031,720 981,960 838,890 808,890 778,890 748,890 718,890 688,890 658,890 628,890 598,890
8,140 8,160 1,036,260 986,480 843,120 813,120 783,120 753,120 723,120 693,120 663,120 633,120 603,120
8,160 8,180 1,040,790 990,990 847,340 817,340 787,340 757,340 727,340 697,340 667,340 637,340 607,340
8,180 8,200 1,045,330 995,500 851,560 821,560 791,560 761,560 731,560 701,560 671,560 641,560 611,560
8,200 8,220 1,049,860 1,000,010 855,790 825,790 795,790 765,790 735,790 705,790 675,790 645,790 615,790
8,220 8,240 1,054,400 1,004,520 860,010 830,010 800,010 770,010 740,010 710,010 680,010 650,010 620,010
8,240 8,260 1,058,940 1,009,040 864,240 834,240 804,240 774,240 744,240 714,240 684,240 654,240 624,240
8,260 8,280 1,063,470 1,013,550 868,460 838,460 808,460 778,460 748,460 718,460 688,460 658,460 628,460
8,280 8,300 1,068,010 1,018,060 872,680 842,680 812,680 782,680 752,680 722,680 692,680 662,680 632,680
8,300 8,320 1,072,540 1,022,570 876,910 846,910 816,910 786,910 756,910 726,910 696,910 666,910 636,910
8,320 8,340 1,077,080 1,027,080 881,130 851,130 821,130 791,130 761,130 731,130 701,130 671,130 641,130
8,340 8,360 1,081,740 1,031,720 885,480 855,480 825,480 795,480 765,480 735,480 705,480 675,480 645,480
8,360 8,380 1,086,420 1,036,370 889,840 859,840 829,840 799,840 769,840 739,840 709,840 679,840 649,840
8,380 8,400 1,091,100 1,041,030 894,210 864,210 834,210 804,210 774,210 744,210 714,210 684,210 654,210
8,400 8,420 1,095,780 1,045,680 898,580 868,580 838,580 808,580 778,580 748,580 718,580 688,580 658,580

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
8,420 8,440 1,100,460 1,050,340 902,950 872,950 842,950 812,950 782,950 752,950 722,950 692,950 662,950
8,440 8,460 1,105,140 1,055,000 907,320 877,320 847,320 817,320 787,320 757,320 727,320 697,320 667,320
8,460 8,480 1,109,820 1,059,650 911,680 881,680 851,680 821,680 791,680 761,680 731,680 701,680 671,680
8,480 8,500 1,114,500 1,064,310 916,050 886,050 856,050 826,050 796,050 766,050 736,050 706,050 676,050
8,500 8,520 1,119,180 1,068,960 920,420 890,420 860,420 830,420 800,420 770,420 740,420 710,420 680,420
8,520 8,540 1,123,860 1,073,620 924,790 894,790 864,790 834,790 804,790 774,790 744,790 714,790 684,790
8,540 8,560 1,128,540 1,078,280 929,160 899,160 869,160 839,160 809,160 779,160 749,160 719,160 689,160
8,560 8,580 1,133,220 1,082,930 933,520 903,520 873,520 843,520 813,520 783,520 753,520 723,520 693,520
8,580 8,600 1,137,900 1,087,590 937,890 907,890 877,890 847,890 817,890 787,890 757,890 727,890 697,890
8,600 8,620 1,142,580 1,092,240 942,260 912,260 882,260 852,260 822,260 792,260 762,260 732,260 702,260
8,620 8,640 1,147,260 1,096,900 946,630 916,630 886,630 856,630 826,630 796,630 766,630 736,630 706,630
8,640 8,660 1,151,940 1,101,560 951,000 921,000 891,000 861,000 831,000 801,000 771,000 741,000 711,000
8,660 8,680 1,156,620 1,106,210 955,360 925,360 895,360 865,360 835,360 805,360 775,360 745,360 715,360
8,680 8,700 1,161,300 1,110,870 959,730 929,730 899,730 869,730 839,730 809,730 779,730 749,730 719,730
8,700 8,720 1,165,980 1,115,520 964,100 934,100 904,100 874,100 844,100 814,100 784,100 754,100 724,100
8,720 8,740 1,170,660 1,120,180 968,470 938,470 908,470 878,470 848,470 818,470 788,470 758,470 728,470
8,740 8,760 1,175,340 1,124,840 972,840 942,840 912,840 882,840 852,840 822,840 792,840 762,840 732,840
8,760 8,780 1,180,020 1,129,490 977,200 947,200 917,200 887,200 857,200 827,200 797,200 767,200 737,200
8,780 8,800 1,184,700 1,134,150 981,570 951,570 921,570 891,570 861,570 831,570 801,570 771,570 741,570
8,800 8,820 1,189,380 1,138,800 985,940 955,940 925,940 895,940 865,940 835,940 805,940 775,940 745,940
8,820 8,840 1,194,060 1,143,460 990,310 960,310 930,310 900,310 870,310 840,310 810,310 780,310 750,310

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
8,840 8,860 1,198,740 1,148,120 994,680 964,680 934,680 904,680 874,680 844,680 814,680 784,680 754,680
8,860 8,880 1,203,420 1,152,770 999,040 969,040 939,040 909,040 879,040 849,040 819,040 789,040 759,040
8,880 8,900 1,208,100 1,157,430 1,003,410 973,410 943,410 913,410 883,410 853,410 823,410 793,410 763,410
8,900 8,920 1,212,780 1,162,080 1,007,780 977,780 947,780 917,780 887,780 857,780 827,780 797,780 767,780
8,920 8,940 1,217,460 1,166,740 1,012,150 982,150 952,150 922,150 892,150 862,150 832,150 802,150 772,150
8,940 8,960 1,222,140 1,171,400 1,016,520 986,520 956,520 926,520 896,520 866,520 836,520 806,520 776,520
8,960 8,980 1,226,820 1,176,050 1,020,880 990,880 960,880 930,880 900,880 870,880 840,880 810,880 780,880
8,980 9,000 1,231,500 1,180,710 1,025,250 995,250 965,250 935,250 905,250 875,250 845,250 815,250 785,250
9,000 9,020 1,236,180 1,185,360 1,029,620 999,620 969,620 939,620 909,620 879,620 849,620 819,620 789,620
9,020 9,040 1,240,860 1,190,020 1,033,990 1,003,990 973,990 943,990 913,990 883,990 853,990 823,990 793,990
9,040 9,060 1,245,540 1,194,680 1,038,360 1,008,360 978,360 948,360 918,360 888,360 858,360 828,360 798,360
9,060 9,080 1,250,220 1,199,330 1,042,720 1,012,720 982,720 952,720 922,720 892,720 862,720 832,720 802,720
9,080 9,100 1,254,900 1,203,990 1,047,090 1,017,090 987,090 957,090 927,090 897,090 867,090 837,090 807,090
9,100 9,120 1,259,580 1,208,640 1,051,460 1,021,460 991,460 961,460 931,460 901,460 871,460 841,460 811,460
9,120 9,140 1,264,260 1,213,300 1,055,830 1,025,830 995,830 965,830 935,830 905,830 875,830 845,830 815,830
9,140 9,160 1,268,940 1,217,960 1,060,200 1,030,200 1,000,200 970,200 940,200 910,200 880,200 850,200 820,200
9,160 9,180 1,273,620 1,222,610 1,064,560 1,034,560 1,004,560 974,560 944,560 914,560 884,560 854,560 824,560
9,180 9,200 1,278,300 1,227,270 1,068,930 1,038,930 1,008,930 978,930 948,930 918,930 888,930 858,930 828,930
9,200 9,220 1,282,980 1,231,920 1,073,300 1,043,300 1,013,300 983,300 953,300 923,300 893,300 863,300 833,300
9,220 9,240 1,289,640 1,236,580 1,077,670 1,047,670 1,017,670 987,670 957,670 927,670 897,670 867,670 837,670
9,240 9,260 1,296,470 1,241,240 1,082,040 1,052,040 1,022,040 992,040 962,040 932,040 902,040 872,040 842,040

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
9,260 9,280 1,303,290 1,245,890 1,086,400 1,056,400 1,026,400 996,400 966,400 936,400 906,400 876,400 846,400
9,280 9,300 1,310,120 1,250,550 1,090,770 1,060,770 1,030,770 1,000,770 970,770 940,770 910,770 880,770 850,770
9,300 9,320 1,316,940 1,255,200 1,095,140 1,065,140 1,035,140 1,005,140 975,140 945,140 915,140 885,140 855,140
9,320 9,340 1,323,770 1,259,860 1,099,510 1,069,510 1,039,510 1,009,510 979,510 949,510 919,510 889,510 859,510
9,340 9,360 1,330,590 1,264,520 1,103,880 1,073,880 1,043,880 1,013,880 983,880 953,880 923,880 893,880 863,880
9,360 9,380 1,337,420 1,269,170 1,108,240 1,078,240 1,048,240 1,018,240 988,240 958,240 928,240 898,240 868,240
9,380 9,400 1,344,240 1,273,830 1,112,610 1,082,610 1,052,610 1,022,610 992,610 962,610 932,610 902,610 872,610
9,400 9,420 1,351,070 1,278,480 1,116,980 1,086,980 1,056,980 1,026,980 996,980 966,980 936,980 906,980 876,980
9,420 9,440 1,357,890 1,283,140 1,121,350 1,091,350 1,061,350 1,031,350 1,001,350 971,350 941,350 911,350 881,350
9,440 9,460 1,364,720 1,289,840 1,125,720 1,095,720 1,065,720 1,035,720 1,005,720 975,720 945,720 915,720 885,720
9,460 9,480 1,371,540 1,296,630 1,130,080 1,100,080 1,070,080 1,040,080 1,010,080 980,080 950,080 920,080 890,080
9,480 9,500 1,378,370 1,303,420 1,134,450 1,104,450 1,074,450 1,044,450 1,014,450 984,450 954,450 924,450 894,450
9,500 9,520 1,385,190 1,310,210 1,138,820 1,108,820 1,078,820 1,048,820 1,018,820 988,820 958,820 928,820 898,820
9,520 9,540 1,392,020 1,317,000 1,143,190 1,113,190 1,083,190 1,053,190 1,023,190 993,190 963,190 933,190 903,190
9,540 9,560 1,398,840 1,323,790 1,147,560 1,117,560 1,087,560 1,057,560 1,027,560 997,560 967,560 937,560 907,560
9,560 9,580 1,405,670 1,330,580 1,151,920 1,121,920 1,091,920 1,061,920 1,031,920 1,001,920 971,920 941,920 911,920
9,580 9,600 1,412,490 1,337,370 1,156,290 1,126,290 1,096,290 1,066,290 1,036,290 1,006,290 976,290 946,290 916,290
9,600 9,620 1,419,320 1,344,160 1,160,660 1,130,660 1,100,660 1,070,660 1,040,660 1,010,660 980,660 950,660 920,660
9,620 9,640 1,426,140 1,350,950 1,165,030 1,135,030 1,105,030 1,075,030 1,045,030 1,015,030 985,030 955,030 925,030
9,640 9,660 1,432,970 1,357,740 1,169,400 1,139,400 1,109,400 1,079,400 1,049,400 1,019,400 989,400 959,400 929,400
9,660 9,680 1,439,790 1,364,530 1,173,760 1,143,760 1,113,760 1,083,760 1,053,760 1,023,760 993,760 963,760 933,760

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
9,680 9,700 1,446,620 1,371,320 1,178,130 1,148,130 1,118,130 1,088,130 1,058,130 1,028,130 998,130 968,130 938,130
9,700 9,720 1,453,440 1,378,110 1,182,500 1,152,500 1,122,500 1,092,500 1,062,500 1,032,500 1,002,500 972,500 942,500
9,720 9,740 1,460,270 1,384,900 1,186,870 1,156,870 1,126,870 1,096,870 1,066,870 1,036,870 1,006,870 976,870 946,870
9,740 9,760 1,467,090 1,391,690 1,191,240 1,161,240 1,131,240 1,101,240 1,071,240 1,041,240 1,011,240 981,240 951,240
9,760 9,780 1,473,920 1,398,480 1,195,600 1,165,600 1,135,600 1,105,600 1,075,600 1,045,600 1,015,600 985,600 955,600
9,780 9,800 1,480,740 1,405,270 1,199,970 1,169,970 1,139,970 1,109,970 1,079,970 1,049,970 1,019,970 989,970 959,970
9,800 9,820 1,487,570 1,412,060 1,204,340 1,174,340 1,144,340 1,114,340 1,084,340 1,054,340 1,024,340 994,340 964,340
9,820 9,840 1,494,390 1,418,850 1,208,710 1,178,710 1,148,710 1,118,710 1,088,710 1,058,710 1,028,710 998,710 968,710
9,840 9,860 1,501,220 1,425,640 1,213,080 1,183,080 1,153,080 1,123,080 1,093,080 1,063,080 1,033,080 1,003,080 973,080
9,860 9,880 1,508,040 1,432,430 1,217,440 1,187,440 1,157,440 1,127,440 1,097,440 1,067,440 1,037,440 1,007,440 977,440
9,880 9,900 1,514,870 1,439,220 1,221,810 1,191,810 1,161,810 1,131,810 1,101,810 1,071,810 1,041,810 1,011,810 981,810
9,900 9,920 1,521,690 1,446,010 1,226,180 1,196,180 1,166,180 1,136,180 1,106,180 1,076,180 1,046,180 1,016,180 986,180
9,920 9,940 1,528,520 1,452,800 1,230,550 1,200,550 1,170,550 1,140,550 1,110,550 1,080,550 1,050,550 1,020,550 990,550
9,940 9,960 1,535,340 1,459,590 1,234,920 1,204,920 1,174,920 1,144,920 1,114,920 1,084,920 1,054,920 1,024,920 994,920
9,960 9,980 1,542,170 1,466,380 1,239,280 1,209,280 1,179,280 1,149,280 1,119,280 1,089,280 1,059,280 1,029,280 999,280
9,980 10,000 1,548,990 1,473,170 1,243,650 1,213,650 1,183,650 1,153,650 1,123,650 1,093,650 1,063,650 1,033,650 1,003,650
10,000천원 1,552,400 1,476,570 1,245,840 1,215,840 1,185,840 1,155,840 1,125,840 1,095,840 1,065,840 1,035,840 1,005,840
10,000천원 초과14,000천원 이하 (10,000천원인 경우의 해당 세액) + (10,000천원을 초과하는 금액에 98퍼센트를 곱한 금액의 35퍼센트 상당액)
14,000천원 초과28,000천원 이하 (10,000천원인 경우의 해당세액) + (1,372,000원) + (14,000천원을 초과하는 금액에 98퍼센트를 곱한 금액의 38퍼센트 상당액)

 

월급여액(천원)[비과세 및 학자금 제외] 공제대상가족의 수
1 2 3 4 5 6 7 8 9 10 11
28,000천원 초과30,000천원 이하 (10,000천원인 경우의 해당세액) + (6,585,600원) + (28,000천원을 초과하는 금액에 98퍼센트를 곱한 금액의 40퍼센트 상당액)
30,000천원 초과45,000천원 이하 (10,000천원인 경우의 해당세액) + (7,369,600원) + (30,000천원을 초과하는 금액의 40퍼센트 상당액)
45,000천원 초과87,000천원 이하 (10,000천원인 경우의 해당세액) + (13,369,600원) + (45,000천원을 초과하는 금액의 42퍼센트 상당액)
87,000천원 초과 (10,000천원인 경우의 해당세액) + (31,009,600원) + (87,000천원을 초과하는 금액의 45퍼센트 상당액)

 

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