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별표·별지18건 · 보관 12건 · 미완 6건

별표 제1호무상 기증 시 세액공제를 적용받는 시설ㆍ장비(제7조의2제13항 관련)표로 보기hwp 내려받기
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별표 제3호삭제 <2007.2.28>삭제
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별표 제5호삭제 <2007.2.28>삭제
별표 제6호연구ㆍ인력개발비 세액공제를 적용받는 비용(제9조제1항 관련)표로 보기hwp 내려받기
별표 제6호의2개발사업지구(제68조제4항 관련)표로 보기hwp 내려받기
별표 제6호의3연구·인력개발비 세액공제를 적용받는 비용(대통령령 제29527호 조세특례제한법 시행령 일부개정령 부칙 제24조 관련)표로 보기hwp 내려받기
별표 제7호신성장ㆍ원천기술의 범위(제9조제2항 관련)표로 보기hwp 내려받기
별표 제7호의2국가전략기술의 범위(제9조제6항 관련)표로 보기hwp 내려받기
별표 제8호삭제 <2017. 2. 7.>삭제
별표 제9호삭제 <2012.2.2>삭제
별표 제10호삭제 <2012.2.2>삭제
별표 제11호근로장려금 산정표(제100조의6제5항 관련)표로 보기hwp 내려받기
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별표 제14호상가임대료를 인하한 임대사업자에 대한 세액공제를 적용받지 못하는 임차소상공인의 업종(제96조의3제3항제1호다목 관련)표로 보기hwp 내려받기

별표 제11호근로장려금 산정표(제100조의6제5항 관련)

표 1개 · 방금 변환원본 hwp 내려받기닫기
■ 조세특례제한법 시행령 [별표 11] <개정 2025. 2. 28.>
근로장려금 산정표(제100조의6제5항 관련)
(단위: 원)
총급여액 등가구원 구성에 따른 근로장려금
이상미만단독가구홑벌이 가구맞벌이 가구
40,00070,00029,00029,000해당 없음
70,000100,00042,00042,000해당 없음
100,000200,00083,00083,000해당 없음
200,000300,000124,000124,000해당 없음
300,000400,000165,000165,000해당 없음
400,000500,000207,000207,000해당 없음
500,000600,000248,000248,000해당 없음
600,000700,000289,000289,000해당 없음
700,000800,000330,000330,000해당 없음
800,000900,000372,000372,000해당 없음
900,0001,000,000413,000413,000해당 없음
1,000,0001,100,000454,000454,000해당 없음
1,100,0001,200,000495,000495,000해당 없음
1,200,0001,300,000537,000537,000해당 없음
1,300,0001,400,000578,000578,000해당 없음
1,400,0001,500,000619,000619,000해당 없음
1,500,0001,600,000660,000660,000해당 없음
1,600,0001,700,000702,000702,000해당 없음
1,700,0001,800,000743,000743,000해당 없음
1,800,0001,900,000784,000784,000해당 없음
1,900,0002,000,000825,000825,000해당 없음
2,000,0002,100,000867,000867,000해당 없음
2,100,0002,200,000908,000908,000해당 없음
2,200,0002,300,000949,000949,000해당 없음
2,300,0002,400,000990,000990,000해당 없음
2,400,0002,500,0001,032,0001,032,000해당 없음
2,500,0002,600,0001,073,0001,073,000해당 없음
2,600,0002,700,0001,114,0001,114,000해당 없음
2,700,0002,800,0001,155,0001,155,000해당 없음
2,800,0002,900,0001,197,0001,197,000해당 없음
2,900,0003,000,0001,238,0001,238,000해당 없음
3,000,0003,100,0001,279,0001,279,000해당 없음
3,100,0003,200,0001,320,0001,320,000해당 없음
3,200,0003,300,0001,362,0001,362,000해당 없음
3,300,0003,400,0001,403,0001,403,000해당 없음
3,400,0003,500,0001,444,0001,444,000해당 없음
3,500,0003,600,0001,485,0001,485,000해당 없음
3,600,0003,700,0001,527,0001,527,000해당 없음
3,700,0003,800,0001,568,0001,568,000해당 없음
3,800,0003,900,0001,609,0001,609,000해당 없음
3,900,0004,000,0001,650,0001,650,000해당 없음
4,000,0004,100,0001,650,0001,670,000해당 없음
4,100,0004,200,0001,650,0001,710,000해당 없음
4,200,0004,300,0001,650,0001,751,000해당 없음
4,300,0004,400,0001,650,0001,792,000해당 없음
4,400,0004,500,0001,650,0001,833,000해당 없음
4,500,0004,600,0001,650,0001,873,000해당 없음
4,600,0004,700,0001,650,0001,914,000해당 없음
4,700,0004,800,0001,650,0001,955,000해당 없음
4,800,0004,900,0001,650,0001,995,000해당 없음
4,900,0005,000,0001,650,0002,036,000해당 없음
5,000,0005,100,0001,650,0002,077,000해당 없음
5,100,0005,200,0001,650,0002,118,000해당 없음
5,200,0005,300,0001,650,0002,158,000해당 없음
5,300,0005,400,0001,650,0002,199,000해당 없음
5,400,0005,500,0001,650,0002,240,000해당 없음
5,500,0005,600,0001,650,0002,280,000해당 없음
5,600,0005,700,0001,650,0002,321,000해당 없음
5,700,0005,800,0001,650,0002,362,000해당 없음
5,800,0005,900,0001,650,0002,403,000해당 없음
5,900,0006,000,0001,650,0002,443,000해당 없음
6,000,0006,100,0001,650,0002,484,0002,517,000
6,100,0006,200,0001,650,0002,525,0002,558,000
6,200,0006,300,0001,650,0002,565,0002,599,000
6,300,0006,400,0001,650,0002,606,0002,640,000
6,400,0006,500,0001,650,0002,647,0002,682,000
6,500,0006,600,0001,650,0002,688,0002,723,000
6,600,0006,700,0001,650,0002,728,0002,764,000
6,700,0006,800,0001,650,0002,769,0002,805,000
6,800,0006,900,0001,650,0002,810,0002,847,000
6,900,0007,000,0001,650,0002,850,0002,888,000
7,000,0007,100,0001,650,0002,850,0002,929,000
7,100,0007,200,0001,650,0002,850,0002,970,000
7,200,0007,300,0001,650,0002,850,0003,012,000
7,300,0007,400,0001,650,0002,850,0003,053,000
7,400,0007,500,0001,650,0002,850,0003,094,000
7,500,0007,600,0001,650,0002,850,0003,135,000
7,600,0007,700,0001,650,0002,850,0003,177,000
7,700,0007,800,0001,650,0002,850,0003,218,000
7,800,0007,900,0001,650,0002,850,0003,259,000
7,900,0008,000,0001,650,0002,850,0003,300,000
8,000,0008,100,0001,650,0002,850,0003,300,000
8,100,0008,200,0001,650,0002,850,0003,300,000
8,200,0008,300,0001,650,0002,850,0003,300,000
8,300,0008,400,0001,650,0002,850,0003,300,000
8,400,0008,500,0001,650,0002,850,0003,300,000
8,500,0008,600,0001,650,0002,850,0003,300,000
8,600,0008,700,0001,650,0002,850,0003,300,000
8,700,0008,800,0001,650,0002,850,0003,300,000
8,800,0008,900,0001,650,0002,850,0003,300,000
8,900,0009,000,0001,650,0002,850,0003,300,000
9,000,0009,100,0001,650,0002,850,0003,300,000
9,100,0009,200,0001,638,0002,850,0003,300,000
9,200,0009,300,0001,625,0002,850,0003,300,000
9,300,0009,400,0001,612,0002,850,0003,300,000
9,400,0009,500,0001,600,0002,850,0003,300,000
9,500,0009,600,0001,587,0002,850,0003,300,000
9,600,0009,700,0001,574,0002,850,0003,300,000
9,700,0009,800,0001,562,0002,850,0003,300,000
9,800,0009,900,0001,549,0002,850,0003,300,000
9,900,00010,000,0001,536,0002,850,0003,300,000
10,000,00010,100,0001,524,0002,850,0003,300,000
10,100,00010,200,0001,511,0002,850,0003,300,000
10,200,00010,300,0001,498,0002,850,0003,300,000
10,300,00010,400,0001,485,0002,850,0003,300,000
10,400,00010,500,0001,473,0002,850,0003,300,000
10,500,00010,600,0001,460,0002,850,0003,300,000
10,600,00010,700,0001,447,0002,850,0003,300,000
10,700,00010,800,0001,435,0002,850,0003,300,000
10,800,00010,900,0001,422,0002,850,0003,300,000
10,900,00011,000,0001,409,0002,850,0003,300,000
11,000,00011,100,0001,397,0002,850,0003,300,000
11,100,00011,200,0001,384,0002,850,0003,300,000
11,200,00011,300,0001,371,0002,850,0003,300,000
11,300,00011,400,0001,359,0002,850,0003,300,000
11,400,00011,500,0001,346,0002,850,0003,300,000
11,500,00011,600,0001,333,0002,850,0003,300,000
11,600,00011,700,0001,320,0002,850,0003,300,000
11,700,00011,800,0001,308,0002,850,0003,300,000
11,800,00011,900,0001,295,0002,850,0003,300,000
11,900,00012,000,0001,282,0002,850,0003,300,000
12,000,00012,100,0001,270,0002,850,0003,300,000
12,100,00012,200,0001,257,0002,850,0003,300,000
12,200,00012,300,0001,244,0002,850,0003,300,000
12,300,00012,400,0001,232,0002,850,0003,300,000
12,400,00012,500,0001,219,0002,850,0003,300,000
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12,800,00012,900,0001,168,0002,850,0003,300,000
12,900,00013,000,0001,155,0002,850,0003,300,000
13,000,00013,100,0001,143,0002,850,0003,300,000
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13,200,00013,300,0001,117,0002,850,0003,300,000
13,300,00013,400,0001,105,0002,850,0003,300,000
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13,900,00014,000,0001,029,0002,850,0003,300,000
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14,300,00014,400,000978,0002,803,0003,300,000
14,400,00014,500,000965,0002,787,0003,300,000
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14,600,00014,700,000940,0002,755,0003,300,000
14,700,00014,800,000927,0002,740,0003,300,000
14,800,00014,900,000914,0002,724,0003,300,000
14,900,00015,000,000902,0002,708,0003,300,000
15,000,00015,100,000889,0002,692,0003,300,000
15,100,00015,200,000876,0002,676,0003,300,000
15,200,00015,300,000864,0002,660,0003,300,000
15,300,00015,400,000851,0002,645,0003,300,000
15,400,00015,500,000838,0002,629,0003,300,000
15,500,00015,600,000825,0002,613,0003,300,000
15,600,00015,700,000813,0002,597,0003,300,000
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15,900,00016,000,000775,0002,550,0003,300,000
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16,100,00016,200,000749,0002,518,0003,300,000
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16,300,00016,400,000724,0002,486,0003,300,000
16,400,00016,500,000711,0002,470,0003,300,000
16,500,00016,600,000699,0002,455,0003,300,000
16,600,00016,700,000686,0002,439,0003,300,000
16,700,00016,800,000673,0002,423,0003,300,000
16,800,00016,900,000660,0002,407,0003,300,000
16,900,00017,000,000648,0002,391,0003,300,000
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26,700,00026,800,000-840,0002,115,000
26,800,00026,900,000-824,0002,103,000
26,900,00027,000,000-808,0002,090,000
27,000,00027,100,000-792,0002,078,000
27,100,00027,200,000-776,0002,066,000
27,200,00027,300,000-760,0002,054,000
27,300,00027,400,000-745,0002,042,000
27,400,00027,500,000-729,0002,029,000
27,500,00027,600,000-713,0002,017,000
27,600,00027,700,000-697,0002,005,000
27,700,00027,800,000-681,0001,993,000
27,800,00027,900,000-665,0001,980,000
27,900,00028,000,000-650,0001,968,000
28,000,00028,100,000-634,0001,956,000
28,100,00028,200,000-618,0001,944,000
28,200,00028,300,000-602,0001,932,000
28,300,00028,400,000-586,0001,919,000
28,400,00028,500,000-570,0001,907,000
28,500,00028,600,000-555,0001,895,000
28,600,00028,700,000-539,0001,883,000
28,700,00028,800,000-523,0001,870,000
28,800,00028,900,000-507,0001,858,000
28,900,00029,000,000-491,0001,846,000
29,000,00029,100,000-475,0001,834,000
29,100,00029,200,000-460,0001,822,000
29,200,00029,300,000-444,0001,809,000
29,300,00029,400,000-428,0001,797,000
29,400,00029,500,000-412,0001,785,000
29,500,00029,600,000-396,0001,773,000
29,600,00029,700,000-380,0001,760,000
29,700,00029,800,000-365,0001,748,000
29,800,00029,900,000-349,0001,736,000
29,900,00030,000,000-333,0001,724,000
30,000,00030,100,000-317,0001,712,000
30,100,00030,200,000-301,0001,699,000
30,200,00030,300,000-285,0001,687,000
30,300,00030,400,000-270,0001,675,000
30,400,00030,500,000-254,0001,663,000
30,500,00030,600,000-238,0001,650,000
30,600,00030,700,000-222,0001,638,000
30,700,00030,800,000-206,0001,626,000
30,800,00030,900,000-190,0001,614,000
30,900,00031,000,000-175,0001,602,000
31,000,00031,100,000-159,0001,589,000
31,100,00031,200,000-143,0001,577,000
31,200,00031,300,000-127,0001,565,000
31,300,00031,400,000-111,0001,553,000
31,400,00031,500,000-95,0001,540,000
31,500,00031,600,000-80,0001,528,000
31,600,00031,700,000-64,0001,516,000
31,700,00031,800,000-48,0001,504,000
31,800,00031,810,600-32,0001,492,000
31,810,60031,900,000-30,0001,490,000
31,900,00031,905,300-16,0001,479,000
31,905,30032,000,000--1,479,000
32,000,00032,100,000--1,467,000
32,100,00032,200,000--1,455,000
32,200,00032,300,000--1,443,000
32,300,00032,400,000--1,430,000
32,400,00032,500,000--1,418,000
32,500,00032,600,000--1,406,000
32,600,00032,700,000--1,394,000
32,700,00032,800,000--1,382,000
32,800,00032,900,000--1,369,000
32,900,00033,000,000--1,357,000
33,000,00033,100,000--1,345,000
33,100,00033,200,000--1,333,000
33,200,00033,300,000--1,320,000
33,300,00033,400,000--1,308,000
33,400,00033,500,000--1,296,000
33,500,00033,600,000--1,284,000
33,600,00033,700,000--1,272,000
33,700,00033,800,000--1,259,000
33,800,00033,900,000--1,247,000
33,900,00034,000,000--1,235,000
34,000,00034,100,000--1,223,000
34,100,00034,200,000--1,210,000
34,200,00034,300,000--1,198,000
34,300,00034,400,000--1,186,000
34,400,00034,500,000--1,174,000
34,500,00034,600,000--1,162,000
34,600,00034,700,000--1,149,000
34,700,00034,800,000--1,137,000
34,800,00034,900,000--1,125,000
34,900,00035,000,000--1,113,000
35,000,00035,100,000--1,100,000
35,100,00035,200,000--1,088,000
35,200,00035,300,000--1,076,000
35,300,00035,400,000--1,064,000
35,400,00035,500,000--1,052,000
35,500,00035,600,000--1,039,000
35,600,00035,700,000--1,027,000
35,700,00035,800,000--1,015,000
35,800,00035,900,000--1,003,000
35,900,00036,000,000--990,000
36,000,00036,100,000--978,000
36,100,00036,200,000--966,000
36,200,00036,300,000--954,000
36,300,00036,400,000--942,000
36,400,00036,500,000--929,000
36,500,00036,600,000--917,000
36,600,00036,700,000--905,000
36,700,00036,800,000--893,000
36,800,00036,900,000--880,000
36,900,00037,000,000--868,000
37,000,00037,100,000--856,000
37,100,00037,200,000--844,000
37,200,00037,300,000--832,000
37,300,00037,400,000--819,000
37,400,00037,500,000--807,000
37,500,00037,600,000--795,000
37,600,00037,700,000--783,000
37,700,00037,800,000--770,000
37,800,00037,900,000--758,000
37,900,00038,000,000--746,000
38,000,00038,100,000--734,000
38,100,00038,200,000--722,000
38,200,00038,300,000--709,000
38,300,00038,400,000--697,000
38,400,00038,500,000--685,000
38,500,00038,600,000--673,000
38,600,00038,700,000--660,000
38,700,00038,800,000--648,000
38,800,00038,900,000--636,000
38,900,00039,000,000--624,000
39,000,00039,100,000--612,000
39,100,00039,200,000--599,000
39,200,00039,300,000--587,000
39,300,00039,400,000--575,000
39,400,00039,500,000--563,000
39,500,00039,600,000--550,000
39,600,00039,700,000--538,000
39,700,00039,800,000--526,000
39,800,00039,900,000--514,000
39,900,00040,000,000--502,000
40,000,00040,100,000--489,000
40,100,00040,200,000--477,000
40,200,00040,300,000--465,000
40,300,00040,400,000--453,000
40,400,00040,500,000--440,000
40,500,00040,600,000--428,000
40,600,00040,700,000--416,000
40,700,00040,800,000--404,000
40,800,00040,900,000--392,000
40,900,00041,000,000--379,000
41,000,00041,100,000--367,000
41,100,00041,200,000--355,000
41,200,00041,300,000--343,000
41,300,00041,400,000--330,000
41,400,00041,500,000--318,000
41,500,00041,600,000--306,000
41,600,00041,700,000--294,000
41,700,00041,800,000--282,000
41,800,00041,900,000--269,000
41,900,00042,000,000--257,000
42,000,00042,100,000--245,000
42,100,00042,200,000--233,000
42,200,00042,300,000--220,000
42,300,00042,400,000--208,000
42,400,00042,500,000--196,000
42,500,00042,600,000--184,000
42,600,00042,700,000--172,000
42,700,00042,800,000--159,000
42,800,00042,900,000--147,000
42,900,00043,000,000--135,000
43,000,00043,100,000--123,000
43,100,00043,200,000--110,000
43,200,00043,300,000--98,000
43,300,00043,400,000--86,000
43,400,00043,500,000--74,000
43,500,00043,600,000--62,000
43,600,00043,700,000--49,000
43,700,00043,754,600--37,000
43,754,60043,800,000--30,000
43,800,00043,877,300--25,000
43,877,30043,900,000---
43,900,00044,000,000---
비고
1. 반기 근로장려금은 위 표에 따른 금액의 100분의 35에 해당하는 금액으로 한다.
2. 법 제100조의3제1항제4호에 따른 재산의 합계액이 1억7천만원 이상인 경우의 근로장려금은 위 표에 따른 금액(반기 근로장려금은 위 표에 따른 금액의 100분의 35에 해당하는 금액)의 100분의 50에 해당하는 금액으로 한다.

rhwp 0.8.2 (2dced7bfe10c6597cead634264c7c1781c01f1e7)로 변환 · 2026-10-11T02:36:19Z — 표 밖의 문단·이미지·수식은 옮겨지지 않습니다. 원본이 필요하면 위의 내려받기를 쓰세요 또는 PDF 원본 ↗