과표(만원) | 세율 | 누진 공제액(원) |
~ 1,400 | 6% | 0 |
1,400 ~ 5,000 | 15% | 1,260,000 |
5,000 ~ 8,800 | 24% | 5,760,000 |
8,800 ~ 15,000 | 35% | 15,440,000 |
15,000 ~ 30,000 | 38% | 19,940,000 |
30,000 ~ 50,000 | 40% | 25,940,000 |
50,000 ~ 100,000 | 42% | 35,940,000 |
100,000 ~ | 45% | 65,940,000 |