자녀장려금 산정표-조세특례제한법 시행령 [별표 11의2]

조세특례제한법 시행령 [별표 11의2] <개정 2021. 2. 17.>

 

자녀장려금 산정표(제100조의29제1항 관련)

 

(단위: 원)

총급여액등		가구원 구성에 따른 자녀장려금
이상	미만	홑벌이가구	맞벌이가구
40,000	6,000,000	700,000	해당없음
6,000,000	21,000,000	700,000	700,000
21,000,000	21,500,000	700,000	700,000
21,500,000	22,000,000	695,000	700,000
22,000,000	22,500,000	690,000	700,000
22,500,000	23,000,000	685,000	700,000
23,000,000	23,500,000	679,000	700,000
23,500,000	24,000,000	674,000	700,000
24,000,000	24,500,000	669,000	700,000
24,500,000	25,000,000	664,000	700,000
25,000,000	25,500,000	658,000	700,000
25,500,000	26,000,000	653,000	694,000
26,000,000	26,500,000	648,000	687,000
26,500,000	27,000,000	643,000	680,000
27,000,000	27,500,000	637,000	674,000
27,500,000	28,000,000	632,000	667,000
28,000,000	28,500,000	627,000	660,000
28,500,000	29,000,000	622,000	654,000
29,000,000	29,500,000	616,000	647,000
29,500,000	30,000,000	611,000	640,000
30,000,000	30,500,000	606,000	634,000
30,500,000	31,000,000	600,000	627,000
31,000,000	31,500,000	595,000	620,000
31,500,000	32,000,000	590,000	614,000
32,000,000	32,500,000	585,000	607,000
32,500,000	33,000,000	579,000	600,000
33,000,000	33,500,000	574,000	594,000
33,500,000	34,000,000	569,000	587,000
34,000,000	34,500,000	564,000	580,000
34,500,000	35,000,000	558,000	574,000
35,000,000	35,500,000	553,000	567,000
35,500,000	36,000,000	548,000	560,000
36,000,000	36,500,000	543,000	554,000
36,500,000	37,000,000	537,000	547,000
37,000,000	37,500,000	532,000	540,000
37,500,000	38,000,000	527,000	534,000
38,000,000	38,500,000	522,000	527,000
38,500,000	39,000,000	516,000	520,000
39,000,000	39,500,000	511,000	514,000
39,500,000	39,999,990	506,000	507,000

비고: 법 제100조의3제1항제4호에 따른 가구원 재산의 합계액이 1억4천만원 이상인 경우의 자녀장려금은 위 표에 따른 금액의 100분의 50에 해당하는 금액으로 한다.