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근로장려금·자녀장려금 계산기

2025년 소득분 · 시행령 별표 11·11의2 산정표 기준 · 2026.09.30 확인

2025년 소득분 근로장려금은 단독 최대 165만원, 홑벌이 285만원, 맞벌이 330만원이고, 지금 신청하면 기한후신청이라 95%를 받습니다. 가구 유형과 소득, 재산을 넣으면 공식 산정표로 바로 계산합니다.

가구 유형

신청 시점

2025년 소득분은 2026년 12월 1일까지 기한후신청만 가능합니다.

만원

비과세 소득은 빼고 세전 금액으로 넣습니다.

만원

주택·토지·건물·자동차는 시가표준액, 전세금과 금융재산을 더합니다. 부채는 빼지 않습니다.

자녀가 있으면 자녀장려금도 함께 계산합니다.

신청 제외 대상인지 확인 (해당할 때만 체크)
예상 근로장려금
0원

국세청 심사로 최종 결정됩니다. 체납액이 있으면 30% 한도로 먼저 충당될 수 있습니다. 입력한 값은 이 화면 안에서만 계산하고 어디에도 보내지 않습니다.

금액은 이렇게 정합니다

  1. 받을 자격부터 봅니다. 부부합산 총소득이 단독 2,200만원, 홑벌이 3,200만원, 맞벌이 4,400만원 미만이고, 2025년 6월 1일 가구원 재산 합계가 2억4천만원 미만이어야 합니다. 기준과 금액이 같으면 초과로 봅니다.
  2. 총급여액 등으로 산정표(시행령 별표 11)에서 가구 유형 칸의 금액을 찾습니다. 표에 금액이 없는 칸이면 0원입니다.
  3. 감액을 곱합니다. 반기신청은 35%, 재산이 1억7천만원 이상이면 50%, 기한후신청이면 95%입니다.
  4. 최소지급 규정을 적용합니다. 1만5천원 미만이면 지급하지 않고, 가 구간은 10만원, 다 구간은 3만원까지 올려 줍니다.
  5. 10원 미만은 버립니다(국고금 관리법 제47조). 자녀가 있으면 별표 11의2의 1명당 금액에 자녀 수를 곱해 같은 방식으로 자녀장려금을 더합니다.

가구별 최대 금액

가구최대최대를 받는 총급여액 등총소득 기준
단독165만원400만~900만원 미만2,200만원 미만
홑벌이285만원700만~1,400만원 미만3,200만원 미만
맞벌이330만원800만~1,700만원 미만4,400만원 미만

최대 구간보다 소득이 적으면 금액이 늘어나는 중이고, 많으면 줄어드는 중입니다. 자녀장려금은 자녀 1명당 최대 100만원입니다.

공식 산정표 전체

근로장려금 산정표 (시행령 별표 11, 447행)

총급여액 등이 왼쪽 금액 이상, 다음 행 금액 미만일 때의 금액입니다. 마지막 행은 44,000,000원 미만까지입니다. "-"는 해당 없음입니다. 단위 원.

총급여액 등 (이상)단독홑벌이맞벌이
40,00029,00029,000-
70,00042,00042,000-
100,00083,00083,000-
200,000124,000124,000-
300,000165,000165,000-
400,000207,000207,000-
500,000248,000248,000-
600,000289,000289,000-
700,000330,000330,000-
800,000372,000372,000-
900,000413,000413,000-
1,000,000454,000454,000-
1,100,000495,000495,000-
1,200,000537,000537,000-
1,300,000578,000578,000-
1,400,000619,000619,000-
1,500,000660,000660,000-
1,600,000702,000702,000-
1,700,000743,000743,000-
1,800,000784,000784,000-
1,900,000825,000825,000-
2,000,000867,000867,000-
2,100,000908,000908,000-
2,200,000949,000949,000-
2,300,000990,000990,000-
2,400,0001,032,0001,032,000-
2,500,0001,073,0001,073,000-
2,600,0001,114,0001,114,000-
2,700,0001,155,0001,155,000-
2,800,0001,197,0001,197,000-
2,900,0001,238,0001,238,000-
3,000,0001,279,0001,279,000-
3,100,0001,320,0001,320,000-
3,200,0001,362,0001,362,000-
3,300,0001,403,0001,403,000-
3,400,0001,444,0001,444,000-
3,500,0001,485,0001,485,000-
3,600,0001,527,0001,527,000-
3,700,0001,568,0001,568,000-
3,800,0001,609,0001,609,000-
3,900,0001,650,0001,650,000-
4,000,0001,650,0001,670,000-
4,100,0001,650,0001,710,000-
4,200,0001,650,0001,751,000-
4,300,0001,650,0001,792,000-
4,400,0001,650,0001,833,000-
4,500,0001,650,0001,873,000-
4,600,0001,650,0001,914,000-
4,700,0001,650,0001,955,000-
4,800,0001,650,0001,995,000-
4,900,0001,650,0002,036,000-
5,000,0001,650,0002,077,000-
5,100,0001,650,0002,118,000-
5,200,0001,650,0002,158,000-
5,300,0001,650,0002,199,000-
5,400,0001,650,0002,240,000-
5,500,0001,650,0002,280,000-
5,600,0001,650,0002,321,000-
5,700,0001,650,0002,362,000-
5,800,0001,650,0002,403,000-
5,900,0001,650,0002,443,000-
6,000,0001,650,0002,484,0002,517,000
6,100,0001,650,0002,525,0002,558,000
6,200,0001,650,0002,565,0002,599,000
6,300,0001,650,0002,606,0002,640,000
6,400,0001,650,0002,647,0002,682,000
6,500,0001,650,0002,688,0002,723,000
6,600,0001,650,0002,728,0002,764,000
6,700,0001,650,0002,769,0002,805,000
6,800,0001,650,0002,810,0002,847,000
6,900,0001,650,0002,850,0002,888,000
7,000,0001,650,0002,850,0002,929,000
7,100,0001,650,0002,850,0002,970,000
7,200,0001,650,0002,850,0003,012,000
7,300,0001,650,0002,850,0003,053,000
7,400,0001,650,0002,850,0003,094,000
7,500,0001,650,0002,850,0003,135,000
7,600,0001,650,0002,850,0003,177,000
7,700,0001,650,0002,850,0003,218,000
7,800,0001,650,0002,850,0003,259,000
7,900,0001,650,0002,850,0003,300,000
8,000,0001,650,0002,850,0003,300,000
8,100,0001,650,0002,850,0003,300,000
8,200,0001,650,0002,850,0003,300,000
8,300,0001,650,0002,850,0003,300,000
8,400,0001,650,0002,850,0003,300,000
8,500,0001,650,0002,850,0003,300,000
8,600,0001,650,0002,850,0003,300,000
8,700,0001,650,0002,850,0003,300,000
8,800,0001,650,0002,850,0003,300,000
8,900,0001,650,0002,850,0003,300,000
9,000,0001,650,0002,850,0003,300,000
9,100,0001,638,0002,850,0003,300,000
9,200,0001,625,0002,850,0003,300,000
9,300,0001,612,0002,850,0003,300,000
9,400,0001,600,0002,850,0003,300,000
9,500,0001,587,0002,850,0003,300,000
9,600,0001,574,0002,850,0003,300,000
9,700,0001,562,0002,850,0003,300,000
9,800,0001,549,0002,850,0003,300,000
9,900,0001,536,0002,850,0003,300,000
10,000,0001,524,0002,850,0003,300,000
10,100,0001,511,0002,850,0003,300,000
10,200,0001,498,0002,850,0003,300,000
10,300,0001,485,0002,850,0003,300,000
10,400,0001,473,0002,850,0003,300,000
10,500,0001,460,0002,850,0003,300,000
10,600,0001,447,0002,850,0003,300,000
10,700,0001,435,0002,850,0003,300,000
10,800,0001,422,0002,850,0003,300,000
10,900,0001,409,0002,850,0003,300,000
11,000,0001,397,0002,850,0003,300,000
11,100,0001,384,0002,850,0003,300,000
11,200,0001,371,0002,850,0003,300,000
11,300,0001,359,0002,850,0003,300,000
11,400,0001,346,0002,850,0003,300,000
11,500,0001,333,0002,850,0003,300,000
11,600,0001,320,0002,850,0003,300,000
11,700,0001,308,0002,850,0003,300,000
11,800,0001,295,0002,850,0003,300,000
11,900,0001,282,0002,850,0003,300,000
12,000,0001,270,0002,850,0003,300,000
12,100,0001,257,0002,850,0003,300,000
12,200,0001,244,0002,850,0003,300,000
12,300,0001,232,0002,850,0003,300,000
12,400,0001,219,0002,850,0003,300,000
12,500,0001,206,0002,850,0003,300,000
12,600,0001,194,0002,850,0003,300,000
12,700,0001,181,0002,850,0003,300,000
12,800,0001,168,0002,850,0003,300,000
12,900,0001,155,0002,850,0003,300,000
13,000,0001,143,0002,850,0003,300,000
13,100,0001,130,0002,850,0003,300,000
13,200,0001,117,0002,850,0003,300,000
13,300,0001,105,0002,850,0003,300,000
13,400,0001,092,0002,850,0003,300,000
13,500,0001,079,0002,850,0003,300,000
13,600,0001,067,0002,850,0003,300,000
13,700,0001,054,0002,850,0003,300,000
13,800,0001,041,0002,850,0003,300,000
13,900,0001,029,0002,850,0003,300,000
14,000,0001,016,0002,850,0003,300,000
14,100,0001,003,0002,835,0003,300,000
14,200,000990,0002,819,0003,300,000
14,300,000978,0002,803,0003,300,000
14,400,000965,0002,787,0003,300,000
14,500,000952,0002,771,0003,300,000
14,600,000940,0002,755,0003,300,000
14,700,000927,0002,740,0003,300,000
14,800,000914,0002,724,0003,300,000
14,900,000902,0002,708,0003,300,000
15,000,000889,0002,692,0003,300,000
15,100,000876,0002,676,0003,300,000
15,200,000864,0002,660,0003,300,000
15,300,000851,0002,645,0003,300,000
15,400,000838,0002,629,0003,300,000
15,500,000825,0002,613,0003,300,000
15,600,000813,0002,597,0003,300,000
15,700,000800,0002,581,0003,300,000
15,800,000787,0002,565,0003,300,000
15,900,000775,0002,550,0003,300,000
16,000,000762,0002,534,0003,300,000
16,100,000749,0002,518,0003,300,000
16,200,000737,0002,502,0003,300,000
16,300,000724,0002,486,0003,300,000
16,400,000711,0002,470,0003,300,000
16,500,000699,0002,455,0003,300,000
16,600,000686,0002,439,0003,300,000
16,700,000673,0002,423,0003,300,000
16,800,000660,0002,407,0003,300,000
16,900,000648,0002,391,0003,300,000
17,000,000635,0002,375,0003,300,000
17,100,000622,0002,360,0003,288,000
17,200,000610,0002,344,0003,276,000
17,300,000597,0002,328,0003,264,000
17,400,000584,0002,312,0003,252,000
17,500,000572,0002,296,0003,239,000
17,600,000559,0002,280,0003,227,000
17,700,000546,0002,265,0003,215,000
17,800,000534,0002,249,0003,203,000
17,900,000521,0002,233,0003,190,000
18,000,000508,0002,217,0003,178,000
18,100,000495,0002,201,0003,166,000
18,200,000483,0002,185,0003,154,000
18,300,000470,0002,170,0003,142,000
18,400,000457,0002,154,0003,129,000
18,500,000445,0002,138,0003,117,000
18,600,000432,0002,122,0003,105,000
18,700,000419,0002,106,0003,093,000
18,800,000407,0002,090,0003,080,000
18,900,000394,0002,075,0003,068,000
19,000,000381,0002,059,0003,056,000
19,100,000369,0002,043,0003,044,000
19,200,000356,0002,027,0003,032,000
19,300,000343,0002,011,0003,019,000
19,400,000330,0001,995,0003,007,000
19,500,000318,0001,980,0002,995,000
19,600,000305,0001,964,0002,983,000
19,700,000292,0001,948,0002,970,000
19,800,000280,0001,932,0002,958,000
19,900,000267,0001,916,0002,946,000
20,000,000254,0001,900,0002,934,000
20,100,000242,0001,885,0002,922,000
20,200,000229,0001,869,0002,909,000
20,300,000216,0001,853,0002,897,000
20,400,000204,0001,837,0002,885,000
20,500,000191,0001,821,0002,873,000
20,600,000178,0001,805,0002,860,000
20,700,000165,0001,790,0002,848,000
20,800,000153,0001,774,0002,836,000
20,900,000140,0001,758,0002,824,000
21,000,000127,0001,742,0002,812,000
21,100,000115,0001,726,0002,799,000
21,200,000102,0001,710,0002,787,000
21,300,00089,0001,695,0002,775,000
21,400,00077,0001,679,0002,763,000
21,500,00064,0001,663,0002,750,000
21,600,00051,0001,647,0002,738,000
21,700,00039,0001,631,0002,726,000
21,770,00030,0001,631,0002,717,000
21,800,00026,0001,615,0002,714,000
21,881,900-1,615,0002,704,000
21,900,000-1,600,0002,702,000
22,000,000-1,584,0002,689,000
22,100,000-1,568,0002,677,000
22,200,000-1,552,0002,665,000
22,300,000-1,536,0002,653,000
22,400,000-1,520,0002,640,000
22,500,000-1,505,0002,628,000
22,600,000-1,489,0002,616,000
22,700,000-1,473,0002,604,000
22,800,000-1,457,0002,592,000
22,900,000-1,441,0002,579,000
23,000,000-1,425,0002,567,000
23,100,000-1,410,0002,555,000
23,200,000-1,394,0002,543,000
23,300,000-1,378,0002,530,000
23,400,000-1,362,0002,518,000
23,500,000-1,346,0002,506,000
23,600,000-1,330,0002,494,000
23,700,000-1,315,0002,482,000
23,800,000-1,299,0002,469,000
23,900,000-1,283,0002,457,000
24,000,000-1,267,0002,445,000
24,100,000-1,251,0002,433,000
24,200,000-1,235,0002,420,000
24,300,000-1,220,0002,408,000
24,400,000-1,204,0002,396,000
24,500,000-1,188,0002,384,000
24,600,000-1,172,0002,372,000
24,700,000-1,156,0002,359,000
24,800,000-1,140,0002,347,000
24,900,000-1,125,0002,335,000
25,000,000-1,109,0002,323,000
25,100,000-1,093,0002,310,000
25,200,000-1,077,0002,298,000
25,300,000-1,061,0002,286,000
25,400,000-1,045,0002,274,000
25,500,000-1,030,0002,262,000
25,600,000-1,014,0002,249,000
25,700,000-998,0002,237,000
25,800,000-982,0002,225,000
25,900,000-966,0002,213,000
26,000,000-950,0002,200,000
26,100,000-935,0002,188,000
26,200,000-919,0002,176,000
26,300,000-903,0002,164,000
26,400,000-887,0002,152,000
26,500,000-871,0002,139,000
26,600,000-855,0002,127,000
26,700,000-840,0002,115,000
26,800,000-824,0002,103,000
26,900,000-808,0002,090,000
27,000,000-792,0002,078,000
27,100,000-776,0002,066,000
27,200,000-760,0002,054,000
27,300,000-745,0002,042,000
27,400,000-729,0002,029,000
27,500,000-713,0002,017,000
27,600,000-697,0002,005,000
27,700,000-681,0001,993,000
27,800,000-665,0001,980,000
27,900,000-650,0001,968,000
28,000,000-634,0001,956,000
28,100,000-618,0001,944,000
28,200,000-602,0001,932,000
28,300,000-586,0001,919,000
28,400,000-570,0001,907,000
28,500,000-555,0001,895,000
28,600,000-539,0001,883,000
28,700,000-523,0001,870,000
28,800,000-507,0001,858,000
28,900,000-491,0001,846,000
29,000,000-475,0001,834,000
29,100,000-460,0001,822,000
29,200,000-444,0001,809,000
29,300,000-428,0001,797,000
29,400,000-412,0001,785,000
29,500,000-396,0001,773,000
29,600,000-380,0001,760,000
29,700,000-365,0001,748,000
29,800,000-349,0001,736,000
29,900,000-333,0001,724,000
30,000,000-317,0001,712,000
30,100,000-301,0001,699,000
30,200,000-285,0001,687,000
30,300,000-270,0001,675,000
30,400,000-254,0001,663,000
30,500,000-238,0001,650,000
30,600,000-222,0001,638,000
30,700,000-206,0001,626,000
30,800,000-190,0001,614,000
30,900,000-175,0001,602,000
31,000,000-159,0001,589,000
31,100,000-143,0001,577,000
31,200,000-127,0001,565,000
31,300,000-111,0001,553,000
31,400,000-95,0001,540,000
31,500,000-80,0001,528,000
31,600,000-64,0001,516,000
31,700,000-48,0001,504,000
31,800,000-32,0001,492,000
31,810,600-30,0001,490,000
31,900,000-16,0001,479,000
31,905,300--1,479,000
32,000,000--1,467,000
32,100,000--1,455,000
32,200,000--1,443,000
32,300,000--1,430,000
32,400,000--1,418,000
32,500,000--1,406,000
32,600,000--1,394,000
32,700,000--1,382,000
32,800,000--1,369,000
32,900,000--1,357,000
33,000,000--1,345,000
33,100,000--1,333,000
33,200,000--1,320,000
33,300,000--1,308,000
33,400,000--1,296,000
33,500,000--1,284,000
33,600,000--1,272,000
33,700,000--1,259,000
33,800,000--1,247,000
33,900,000--1,235,000
34,000,000--1,223,000
34,100,000--1,210,000
34,200,000--1,198,000
34,300,000--1,186,000
34,400,000--1,174,000
34,500,000--1,162,000
34,600,000--1,149,000
34,700,000--1,137,000
34,800,000--1,125,000
34,900,000--1,113,000
35,000,000--1,100,000
35,100,000--1,088,000
35,200,000--1,076,000
35,300,000--1,064,000
35,400,000--1,052,000
35,500,000--1,039,000
35,600,000--1,027,000
35,700,000--1,015,000
35,800,000--1,003,000
35,900,000--990,000
36,000,000--978,000
36,100,000--966,000
36,200,000--954,000
36,300,000--942,000
36,400,000--929,000
36,500,000--917,000
36,600,000--905,000
36,700,000--893,000
36,800,000--880,000
36,900,000--868,000
37,000,000--856,000
37,100,000--844,000
37,200,000--832,000
37,300,000--819,000
37,400,000--807,000
37,500,000--795,000
37,600,000--783,000
37,700,000--770,000
37,800,000--758,000
37,900,000--746,000
38,000,000--734,000
38,100,000--722,000
38,200,000--709,000
38,300,000--697,000
38,400,000--685,000
38,500,000--673,000
38,600,000--660,000
38,700,000--648,000
38,800,000--636,000
38,900,000--624,000
39,000,000--612,000
39,100,000--599,000
39,200,000--587,000
39,300,000--575,000
39,400,000--563,000
39,500,000--550,000
39,600,000--538,000
39,700,000--526,000
39,800,000--514,000
39,900,000--502,000
40,000,000--489,000
40,100,000--477,000
40,200,000--465,000
40,300,000--453,000
40,400,000--440,000
40,500,000--428,000
40,600,000--416,000
40,700,000--404,000
40,800,000--392,000
40,900,000--379,000
41,000,000--367,000
41,100,000--355,000
41,200,000--343,000
41,300,000--330,000
41,400,000--318,000
41,500,000--306,000
41,600,000--294,000
41,700,000--282,000
41,800,000--269,000
41,900,000--257,000
42,000,000--245,000
42,100,000--233,000
42,200,000--220,000
42,300,000--208,000
42,400,000--196,000
42,500,000--184,000
42,600,000--172,000
42,700,000--159,000
42,800,000--147,000
42,900,000--135,000
43,000,000--123,000
43,100,000--110,000
43,200,000--98,000
43,300,000--86,000
43,400,000--74,000
43,500,000--62,000
43,600,000--49,000
43,700,000--37,000
43,754,600--30,000
43,800,000--25,000
43,877,300---
43,900,000---
자녀장려금 산정표 (시행령 별표 11의2, 자녀 1명당, 100행)

마지막 행은 69,999,990원 미만까지입니다. 맞벌이 600만원 미만은 해당 없음입니다. 단위 원.

총급여액 등 (이상)홑벌이맞벌이
40,0001,000,000-
6,000,0001,000,0001,000,000
21,000,0001,000,0001,000,000
21,500,000995,0001,000,000
22,000,000990,0001,000,000
22,500,000985,0001,000,000
23,000,000980,0001,000,000
23,500,000975,0001,000,000
24,000,000970,0001,000,000
24,500,000965,0001,000,000
25,000,000960,0001,000,000
25,500,000955,000995,000
26,000,000949,000989,000
26,500,000944,000984,000
27,000,000939,000978,000
27,500,000934,000973,000
28,000,000929,000967,000
28,500,000924,000962,000
29,000,000919,000956,000
29,500,000914,000950,000
30,000,000909,000945,000
30,500,000904,000939,000
31,000,000898,000934,000
31,500,000893,000928,000
32,000,000888,000923,000
32,500,000883,000917,000
33,000,000878,000912,000
33,500,000873,000906,000
34,000,000868,000900,000
34,500,000863,000895,000
35,000,000858,000889,000
35,500,000853,000884,000
36,000,000847,000878,000
36,500,000842,000873,000
37,000,000837,000867,000
37,500,000832,000862,000
38,000,000827,000856,000
38,500,000822,000850,000
39,000,000817,000845,000
39,500,000812,000839,000
40,000,000807,000834,000
40,500,000802,000828,000
41,000,000796,000823,000
41,500,000791,000817,000
42,000,000786,000812,000
42,500,000781,000806,000
43,000,000776,000800,000
43,500,000771,000795,000
44,000,000766,000789,000
44,500,000761,000784,000
45,000,000756,000778,000
45,500,000750,000773,000
46,000,000745,000767,000
46,500,000740,000762,000
47,000,000735,000756,000
47,500,000730,000750,000
48,000,000725,000745,000
48,500,000720,000739,000
49,000,000715,000734,000
49,500,000710,000728,000
50,000,000705,000723,000
50,500,000699,000717,000
51,000,000694,000712,000
51,500,000689,000706,000
52,000,000684,000700,000
52,500,000679,000695,000
53,000,000674,000689,000
53,500,000669,000684,000
54,000,000664,000678,000
54,500,000659,000673,000
55,000,000654,000667,000
55,500,000648,000662,000
56,000,000643,000656,000
56,500,000638,000650,000
57,000,000633,000645,000
57,500,000628,000639,000
58,000,000623,000634,000
58,500,000618,000628,000
59,000,000613,000623,000
59,500,000608,000617,000
60,000,000603,000612,000
60,500,000597,000606,000
61,000,000592,000600,000
61,500,000587,000595,000
62,000,000582,000589,000
62,500,000577,000584,000
63,000,000572,000578,000
63,500,000567,000573,000
64,000,000562,000567,000
64,500,000557,000562,000
65,000,000552,000556,000
65,500,000546,000550,000
66,000,000541,000545,000
66,500,000536,000539,000
67,000,000531,000534,000
67,500,000526,000528,000
68,000,000521,000523,000
68,500,000516,000517,000
69,000,000511,000512,000
69,500,000506,000506,000

자주 묻는 질문

근로장려금은 어떤 기준으로 계산하나요?

부부합산 총급여액 등을 조세특례제한법 시행령 별표 11 근로장려금 산정표에 넣어 가구 유형별 금액을 찾습니다. 법 제100조의5에 계산식이 있지만 실제 금액은 산정표로 정하므로(같은 조 제5항) 이 계산기도 표 447행을 그대로 씁니다.

총소득과 총급여액 등은 무엇이 다른가요?

받을 자격을 가르는 총소득에는 이자·배당·연금·기타소득까지 들어갑니다. 금액을 정하는 총급여액 등은 근로소득 총급여액, 사업소득 총수입금액에 업종별 조정률을 곱한 금액, 종교인소득 총수입금액만 더합니다.

재산이 1억7천만원을 넘으면 못 받나요?

2억4천만원 미만이면 받습니다. 1억7천만원 이상이면 산정표 금액의 절반을 받습니다. 재산은 2025년 6월 1일 기준 가구원 전체의 합계이고 부채는 빼지 않습니다.

표 금액보다 결과가 더 크게 나옵니다.

최소지급 규정 때문입니다. 총급여액 등이 낮은 가 구간(단독 400만원, 홑벌이 700만원, 맞벌이 800만원 미만)에서 10만원 미만이면 10만원, 높은 다 구간에서 3만원 미만이면 3만원을 줍니다. 1만5천원 미만이면 지급하지 않습니다(법 제100조의7제3항). 자녀장려금에는 이 규정이 없습니다.

기한후신청을 하면 얼마나 줄어드나요?

산정액의 95%를 받습니다. 2025년 소득분은 2026년 12월 1일까지 기한후신청을 할 수 있고, 국세청은 신청일로부터 4개월 이내에 지급한다고 안내합니다.

자녀장려금은 어떻게 계산하나요?

총소득 7천만원 미만, 재산 2억4천만원 미만이고 18세 미만 부양자녀가 있는 홑벌이·맞벌이 가구가 대상입니다. 별표 11의2의 자녀 1명당 금액에 자녀 수를 곱하고, 재산 1억7천만원 이상이면 50%, 기한후신청이면 95%를 적용합니다. 1명당 최대 100만원은 홑벌이 총급여액 등 2,150만원 미만, 맞벌이 2,550만원 미만에서 받습니다.

반기신청 금액은 어떻게 계산하나요?

반기신청은 근로소득만 있는 가구가 합니다. 상반기 근로소득을 근무월수로 나누고 근무월수에 6을 더한 수를 곱해 1년치로 바꾼 뒤(법 제100조의5제2항), 그 금액으로 찾은 산정표 금액의 35%를 먼저 받습니다. 하반기분 정산 금액은 이 계산기에 넣지 않았습니다.

부부가 둘 다 신청하면 두 번 받나요?

아닙니다. 부부가 모두 신청하면 가구에서 1명만 신청한 것으로 보고, 부부합산 소득으로 한 번만 계산합니다(법 제100조의6제4항).

계산기가 정한 것

  • 기한후 95%를 곱한 뒤의 원 단위 처리는 조세특례제한법에 따로 정한 규정이 없어 국고금 관리법 제47조대로 10원 미만을 버렸습니다. 국세청 결정 금액과 10원 미만 차이가 날 수 있습니다.
  • 총급여액 등이 4만원 미만이면 산정표에 행이 없어 0원으로 계산합니다.
  • 2026년 소득분(2027년 신청) 산정표는 아직 공표되지 않았습니다. 시행령이 바뀌면 표를 교체합니다.
  • 체납액 충당, 하반기 반기 정산, 가구원 판정 세부 요건은 계산에 넣지 않았습니다.

함께 볼 글

신청 방법근로장려금 기한후신청 기간과 지급일, 2026년 놓쳤다면자녀장려금자녀장려금 대상과 금액, 자녀 1명당 최대 100만원 (2026)

출처

  1. 조세특례제한법 제100조의3 (근로장려금 신청자격) 국가법령정보센터
  2. 조세특례제한법 제100조의5 (근로장려금의 산정) 국가법령정보센터
  3. 조세특례제한법 제100조의7 (기한후 95%, 최소지급) 국가법령정보센터
  4. 조세특례제한법 제100조의28·제100조의29 (자녀장려금 자격과 산정) 국가법령정보센터
  5. 조세특례제한법 시행령 [별표 11] 근로장려금 산정표 국가법령정보센터
  6. 조세특례제한법 시행령 [별표 11의2] 자녀장려금 산정표 국가법령정보센터
  7. 근로·자녀장려금 신청자격 국세청
  8. 근로·자녀장려금 심사 및 지급 국세청
  9. 국고금 관리법 제47조 (끝수 계산) 국가법령정보센터