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종합소득세율표
과세표준 구간별 세율과 누진공제액
| 과세표준 | 세율 | 누진공제 |
|---|---|---|
| ₩14,000,000 이하 | 6% | - |
| ₩14,000,001 ~ ₩50,000,000 | 15% | ₩1,260,000 |
| ₩50,000,001 ~ ₩88,000,000 | 24% | ₩5,760,000 |
| ₩88,000,001 ~ ₩150,000,000 | 35% | ₩15,440,000 |
| ₩150,000,001 ~ ₩300,000,000 | 38% | ₩19,940,000 |
| ₩300,000,001 ~ ₩500,000,000 | 40% | ₩25,940,000 |
| ₩500,000,001 ~ ₩1,000,000,000 | 42% | ₩35,940,000 |
| ₩1,000,000,001 초과 | 45% | ₩65,940,000 |


