{
  "checkedAt": "2026-09-26",
  "supportedTaxYear": 2026,
  "financialIncomeThreshold": 20000000,
  "grossUpRate": 0.10,
  "localDividendCreditMultiplier": 0.10,
  "ordinaryNationalRate": 0.14,
  "ordinaryLocalRate": 0.014,
  "loanNationalRate": 0.25,
  "loanLocalRate": 0.025,
  "maximumInput": 1000000000000,
  "INCOME_TAX_BRACKETS": [
    {"limit":14000000,"rate":0.06,"deduction":0,"localRate":0.006,"localDeduction":0},
    {"limit":50000000,"rate":0.15,"deduction":1260000,"localRate":0.015,"localDeduction":126000},
    {"limit":88000000,"rate":0.24,"deduction":5760000,"localRate":0.024,"localDeduction":576000},
    {"limit":150000000,"rate":0.35,"deduction":15440000,"localRate":0.035,"localDeduction":1544000},
    {"limit":300000000,"rate":0.38,"deduction":19940000,"localRate":0.038,"localDeduction":1994000},
    {"limit":500000000,"rate":0.40,"deduction":25940000,"localRate":0.040,"localDeduction":2594000},
    {"limit":1000000000,"rate":0.42,"deduction":35940000,"localRate":0.042,"localDeduction":3594000},
    {"limit":null,"rate":0.45,"deduction":65940000,"localRate":0.045,"localDeduction":6594000}
  ],
  "highDividend": {
    "effectiveDate":"2026-01-01",
    "sunsetRule":"2028-12-31이 속하는 사업연도까지 발생한 특례배당소득. 국세청은 2026~2029년 지급분, 2027~2030년 5월 신고를 안내합니다.",
    "brackets":[
      {"limit":20000000,"rate":0.14,"deduction":0,"localRate":0.014,"localDeduction":0},
      {"limit":300000000,"rate":0.20,"deduction":1200000,"localRate":0.020,"localDeduction":120000},
      {"limit":5000000000,"rate":0.25,"deduction":16200000,"localRate":0.025,"localDeduction":1620000},
      {"limit":null,"rate":0.30,"deduction":266200000,"localRate":0.030,"localDeduction":26620000}
    ]
  },
  "sources":[
    {"name":"소득세법 제14·15·55·129조 (종합과세 기준·계산 순서·세율·원천징수)","url":"https://www.law.go.kr/법령/소득세법"},
    {"name":"국세청 2026년 기본세율·누진공제표","url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7675&mi=2315"},
    {"name":"소득세법 제129조 (비영업대금 25%·등록업자 14%)","url":"https://www.law.go.kr/lsLinkCommonInfo.do?lsJoLnkSeq=1029624291"},
    {"name":"소득세법 제17조 제3항 (배당가산 10%)","url":"https://www.law.go.kr/LSW/lsLinkCommonInfo.do?chrClsCd=010202&lsJoLnkSeq=1032880449"},
    {"name":"소득세법 제56조 (배당세액공제)","url":"https://www.law.go.kr/lsLinkCommonInfo.do?lsJoLnkSeq=1032880527"},
    {"name":"소득세법 제62조 (금융소득 비교과세)","url":"https://law.go.kr/LSW/lsLinkCommonInfo.do?chrClsCd=010202&lsJoLnkSeq=1026638031"},
    {"name":"소득세법 시행령 제116조의2 (합산 순서)","url":"https://www.law.go.kr/LSW/lsSideInfoP.do?docCls=jo&joBrNo=02&joNo=0116&lsiSeq=286211&urlMode=lsScJoRltInfoR"},
    {"name":"소득세법 시행규칙 별지 제40호서식(1), 금융소득자용 계산서 (확인된 서식 개정일 2025-03-21)","url":"https://www.law.go.kr/LSW/flDownload.do?bylClsCd=110202&flSeq=157666253&gubun="},
    {"name":"조세특례제한법 제104조의27 (고배당기업 특례)","url":"https://www.law.go.kr/LSW/lsLinkCommonInfo.do?lsJoLnkSeq=1032247735"},
    {"name":"조세특례제한법 시행령 제104조의24 (신청·대상)","url":"https://www.law.go.kr/법령/조세특례제한법시행령/제104조의24"},
    {"name":"국세청 2026-03-09 고배당기업 배당 분리과세 안내","url":"https://nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201&nttSn=1349597"},
    {"name":"지방세법 제92·93조 (개인지방소득세·비교과세)","url":"https://www.law.go.kr/LSW/lsLinkCommonInfo.do?chrClsCd=010202&lsJoLnkSeq=1027080671"},
    {"name":"지방세특례제한법 제167조의2·제167조의6 (공제·고배당 지방세)","url":"https://www.law.go.kr/법령/지방세특례제한법"},
    {"name":"지방세특례제한법 제167조의2 (2026년 공제·감면)","url":"https://law.go.kr/lsLinkCommonInfo.do?lsJoLnkSeq=1021964939"},
    {"name":"조세특례제한법 제91조의18 (ISA 과세특례)","url":"https://law.go.kr/lsLinkCommonInfo.do?lsJoLnkSeq=1021859593"},
    {"name":"국세청 홈택스 금융소득 조회·신고","url":"https://www.hometax.go.kr/"},
    {"name":"한국거래소 KIND 공시 확인","url":"https://kind.krx.co.kr/"}
  ]
}