부동산임대업_수입별 종합소득세_예상표

 

 

부동산임대업_수입금액에 따른 종합소득세 예상표(지방소득세 포함)
수입금액	부양가족1명	부양가족2명	부양가족3명	부양가족4명	부양가족5명	부양가족6명
10,000,000	429,660	330,660	231,660	132,660	33,660	-
12,500,000	561,825	462,825	363,825	264,825	165,825	66,825
15,000,000	693,990	594,990	495,990	396,990	297,990	198,990
17,500,000	826,155	727,155	628,155	529,155	430,155	331,155
20,000,000	1,009,800	859,320	760,320	661,320	562,320	463,320
22,500,000	1,340,213	1,092,713	892,485	793,485	694,485	595,485
25,000,000	1,670,625	1,423,125	1,175,625	928,125	826,650	727,650
27,500,000	2,001,038	1,753,538	1,506,038	1,258,538	1,011,038	859,815
30,000,000	2,331,450	2,083,950	1,836,450	1,588,950	1,341,450	1,093,950
32,500,000	2,661,863	2,414,363	2,166,863	1,919,363	1,671,863	1,424,363
35,000,000	2,992,275	2,744,775	2,497,275	2,249,775	2,002,275	1,754,775
37,500,000	3,322,688	3,075,188	2,827,688	2,580,188	2,332,688	2,085,188
40,000,000	3,653,100	3,405,600	3,158,100	2,910,600	2,663,100	2,415,600
42,500,000	3,983,513	3,736,013	3,488,513	3,241,013	2,993,513	2,746,013
45,000,000	4,313,925	4,066,425	3,818,925	3,571,425	3,323,925	3,076,425
47,500,000	4,644,338	4,396,838	4,149,338	3,901,838	3,654,338	3,406,838
50,000,000	4,974,750	4,727,250	4,479,750	4,232,250	3,984,750	3,737,250
52,500,000	5,305,163	5,057,663	4,810,163	4,562,663	4,315,163	4,067,663
55,000,000	5,635,575	5,388,075	5,140,575	4,893,075	4,645,575	4,398,075
57,500,000	5,965,988	5,718,488	5,470,988	5,223,488	4,975,988	4,728,488
60,000,000	6,296,400	6,048,900	5,801,400	5,553,900	5,306,400	5,058,900
62,500,000	6,626,813	6,379,313	6,131,813	5,884,313	5,636,813	5,389,313
65,000,000	7,013,160	6,709,725	6,462,225	6,214,725	5,967,225	5,719,725
67,500,000	7,541,820	7,145,820	6,792,638	6,545,138	6,297,638	6,050,138
70,000,000	8,070,480	7,674,480	7,278,480	6,882,480	6,628,050	6,380,550
72,500,000	8,599,140	8,203,140	7,807,140	7,411,140	7,015,140	6,710,963
75,000,000	9,127,800	8,731,800	8,335,800	7,939,800	7,543,800	7,147,800
77,500,000	9,656,460	9,260,460	8,864,460	8,468,460	8,072,460	7,676,460
80,000,000	10,185,120	9,789,120	9,393,120	8,997,120	8,601,120	8,205,120
82,500,000	10,713,780	10,317,780	9,921,780	9,525,780	9,129,780	8,733,780
85,000,000	11,242,440	10,846,440	10,450,440	10,054,440	9,658,440	9,262,440
87,500,000	11,771,100	11,375,100	10,979,100	10,583,100	10,187,100	9,791,100
90,000,000	12,299,760	11,903,760	11,507,760	11,111,760	10,715,760	10,319,760
92,500,000	12,828,420	12,432,420	12,036,420	11,640,420	11,244,420	10,848,420
95,000,000	13,357,080	12,961,080	12,565,080	12,169,080	11,773,080	11,377,080
97,500,000	13,885,740	13,489,740	13,093,740	12,697,740	12,301,740	11,905,740
100,000,000	14,414,400	14,018,400	13,622,400	13,226,400	12,830,400	12,434,400
102,500,000	14,943,060	14,547,060	14,151,060	13,755,060	13,359,060	12,963,060
105,000,000	15,471,720	15,075,720	14,679,720	14,283,720	13,887,720	13,491,720
107,500,000	16,000,380	15,604,380	15,208,380	14,812,380	14,416,380	14,020,380
110,000,000	16,529,040	16,133,040	15,737,040	15,341,040	14,945,040	14,549,040
112,500,000	17,131,813	16,661,700	16,265,700	15,869,700	15,473,700	15,077,700
115,000,000	17,902,775	17,325,275	16,794,360	16,398,360	16,002,360	15,606,360
117,500,000	18,673,738	18,096,238	17,518,738	16,941,238	16,531,020	16,135,020
120,000,000	19,444,700	18,867,200	18,289,700	17,712,200	17,134,700	16,663,680
122,500,000	20,215,663	19,638,163	19,060,663	18,483,163	17,905,663	17,328,163

 

부동산 임대사업의 종합소득세 예상세액표 (단순경비율 적용 기준)

 

부동산 임대업 종사자를 위한 '수입금액별 종합소득세 예상세액표'를 안내드립니다. 본 표는 단순경비율 대상자를 기준으로 작성되었으며, 부동산 임대업의 다양한 세분류 중 일반적으로 적용되는 19.9%의 단순경비율을 반영하였습니다.

종합소득세 예상세액 계산 방법

1. 과세표준 계산

• 수입금액 - 필요경비(19.9%) - 인적공제(부양가족 1인당 150만 원) = 과세표준

2. 종합소득세 산출

• 과세표준 × 종합소득세율 = 산출세액

3. 최종 납부세액 계산

• 산출세액 × 110% = 지방소득세 포함 납부세액

추가 절세 혜택

연금 불입액 및 기부금 공제 등을 적용하면 납부할 세액이 더욱 감소할 수 있습니다. 따라서 절세 전략을 적극 활용하는 것이 중요합니다.

부동산 임대업을 운영하시는 분들은 본 예상세액표를 참고하여 세금 부담을 미리 예측하고 절세 방안을 고려하시기 바랍니다.

 

 

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