작성일 : 21-12-07 21:38
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미국의 소득공제 및 개인소득세 세율의 변천
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글쓴이 :
대표세무사 조춘연
 조회 : 263
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☆ 미국의 소득공제 및 개인소득세 세율의 변천 ☆
(단위 : 달러) 과세 연도 | 소득공제($) | 소득세 세율(부부합산) | 최저세율 | 최고세율 | 단독 세대 | 결혼 부부 | 부양 가족 | 세율 (%) | 적용 소득($) | 세율 (%) | 적용 소득($) | 1913 | 3,000 | 4,000 | N/A | 1.0 | 20,000 | 7.0 | 500,000 | 1914 | 3,000 | 4,000 | N/A | 1.0 | 20,000 | 7.0 | 500,000 | 1915 | 3,000 | 4,000 | N/A | 1.0 | 20,000 | 7.0 | 500,000 | 1916 | 3,000 | 4,000 | N/A | 2.0 | 20,000 | 15.0 | 2,000,000 | 1917 | 1,000 | 2,000 | 200 | 2.0 | 2,000 | 67.0 | 2,000,000 | 1918 | 1,000 | 2,000 | 200 | 6.0 | 4,000 | 77.0 | 1,000,000 | 1919 | 1,000 | 2,000 | 200 | 4.0 | 4,000 | 73.0 | 1,000,000 | 1920 | 1,000 | 2,000 | 200 | 4.0 | 4,000 | 73.0 | 1,000,000 | 1921 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 73.0 | 1,000,000 | 1922 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 58.0 | 200,000 | 1923 | 1,000 | 2,500 | 400 | 3.0 | 4,000 | 43.5 | 200,000 | 1924 | 1,000 | 2,500 | 400 | 1.5 | 4,000 | 46.0 | 500,000 | 1925 | 1,500 | 3,500 | 400 | 1.125 | 4,000 | 25.0 | 100,000 | 1926 | 1,500 | 3,500 | 400 | 1.125 | 4,000 | 25.0 | 100,000 | 1927 | 1,500 | 3,500 | 400 | 1.125 | 4,000 | 25.0 | 100,000 | 1928 | 1,500 | 3,500 | 400 | 1.125 | 4,000 | 25.0 | 100,000 | 1929 | 1,500 | 3,500 | 400 | 0.375 | 4,000 | 24.0 | 100,000 | 1930 | 1,500 | 3,500 | 400 | 1.125 | 4,000 | 25.0 | 100,000 | 1931 | 1,500 | 3,500 | 400 | 1.125 | 4,000 | 25.0 | 100,000 | 1932 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 63.0 | 1,000,000 | 1933 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 63.0 | 1,000,000 | 1934 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 63.0 | 1,000,000 | 1935 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 63.0 | 1,000,000 | 1936 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 79.0 | 5,000,000 | 1937 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 79.0 | 5,000,000 | 1938 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 79.0 | 5,000,000 | 1939 | 1,000 | 2,500 | 400 | 4.0 | 4,000 | 79.0 | 5,000,000 | 1940 | 800 | 2,000 | 400 | 4.4 | 4,000 | 81.1 | 5,000,000 | 1941 | 750 | 1,500 | 400 | 10.0 | 2,000 | 81.0 | 5,000,000 | 1942 | 500 | 1,200 | 350 | 19.0 | 2,000 | 88.0 | 200,000 | 1943 | 500 | 1,200 | 350 | 19.0 | 2,000 | 88.0 | 200,000 | 1944 | 500 | 1,000 | 500 | 23.0 | 2,000 | 94.0 | 200,000 | 1945 | 500 | 1,000 | 500 | 23.0 | 2,000 | 94.0 | 200,000 | 1946 | 500 | 1,000 | 500 | 19.0 | 2,000 | 86.45 | 200,000 | 1947 | 500 | 1,000 | 500 | 19.0 | 2,000 | 86.45 | 200,000 | 1948 | 600 | 1,200 | 600 | 16.6 | 4,000 | 82.13 | 400,000 | 1949 | 600 | 1,200 | 600 | 16.6 | 4,000 | 82.13 | 400,000 | 1950 | 600 | 1,200 | 600 | 17.4 | 4,000 | 84.36 | 400,000 | 1951 | 600 | 1,200 | 600 | 20.4 | 4,000 | 91.0 | 400,000 | 1952 | 600 | 1,200 | 600 | 22.2 | 4,000 | 92.0 | 400,000 | 1953 | 600 | 1,200 | 600 | 22.2 | 4,000 | 92.0 | 400,000 | 1954 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1955 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1956 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1957 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1958 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1959 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1960 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1961 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1962 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1963 | 600 | 1,200 | 600 | 20.0 | 4,000 | 91.0 | 400,000 | 1964 | 600 | 1,200 | 600 | 16.0 | 1,000 | 77.0 | 400,000 | 1965 | 600 | 1,200 | 600 | 14.0 | 1,000 | 70.0 | 200,000 | 1966 | 600 | 1,200 | 600 | 14.0 | 1,000 | 70.0 | 200,000 | 1967 | 600 | 1,200 | 600 | 14.0 | 1,000 | 70.0 | 200,000 | 1968 | 600 | 1,200 | 600 | 14.0 | 1,000 | 75.25 | 200,000 | 1969 | 600 | 1,200 | 600 | 14.0 | 1,000 | 77.0 | 200,000 | 1970 | 625 | 1,250 | 625 | 14.0 | 1,000 | 1.75 | 200,000 | 1971 | 675 | 1,350 | 675 | 14.0 | 1,000 | 70.0 | 200,000 | 1972 | 750 | 1,500 | 750 | 14.0 | 1,000 | 70.0 | 200,000 | 1973 | 750 | 1,500 | 750 | 14.0 | 1,000 | 70.0 | 200,000 | 1974 | 750 | 1,500 | 750 | 14.0 | 1,000 | 70.0 | 200,000 | 1975 | 750 | 1,500 | 750 | 14.0 | 1,000 | 70.0 | 200,000 | 1976 | 750 | 1,500 | 750 | 14.0 | 1,000 | 70.0 | 200,000 | 1977 | 750 | 1,500 | 750 | 14.0 | 3,200 | 70.0 | 203,200 | 1978 | 750 | 1,500 | 750 | 14.0 | 3,200 | 70.0 | 203,200 | 1979 | 1,000 | 2,000 | 1,000 | 14.0 | 3,400 | 70.0 | 215,400 | 1980 | 1,000 | 2,000 | 1,000 | 14.0 | 3,400 | 70.0 | 215,400 | 1981 | 1,000 | 2,000 | 1,000 | 14.0 | 3,400 | 69.125 | 215,400 | 1982 | 1,000 | 2,000 | 1,000 | 12.0 | 3,400 | 50.0 | 85,600 | 1983 | 1,000 | 2,000 | 1,000 | 11.0 | 3,400 | 50.0 | 109,400 | 1984 | 1,000 | 2,000 | 1,000 | 11.0 | 3,400 | 50.0 | 162,400 | 1985 | 1,040 | 2,080 | 1,040 | 11.0 | 3,540 | 50.0 | 169,020 | 1986 | 1,080 | 1,160 | 1,080 | 11.0 | 3,670 | 50.0 | 175,250 | 1987 | 1,900 | 3,800 | 1,900 | 11.0 | 3,000 | 38.5 | 90,000 | 1988 | 1,950 | 3,900 | 1,950 | 15.0 | 29,750 | 28.0 | 29,750 | 1989 | 2,000 | 4,000 | 2,000 | 15.0 | 30,950 | 28.0 | 30,950 | 1990 | 2,050 | 4,100 | 2,050 | 15.0 | 32,450 | 28.0 | 32,450 | 1991 | 2,150 | 4,300 | 2,150 | 15.0 | 34,000 | 31.0 | 82,150 | 1992 | 2,300 | 4,600 | 2,300 | 15.0 | 35,800 | 31.0 | 86,500 | 1993 | 2,350 | 4,700 | 2,350 | 15.0 | 36,900 | 39.6 | 250,000 | 1994 | 2,450 | 4,900 | 2,450 | 15.0 | 38,000 | 39.6 | 250,000 | 1995 | 2,500 | 5,000 | 2,500 | 15.0 | 39,000 | 39.6 | 256,500 | 1996 | 2,550 | 5,100 | 2,550 | 15.0 | 40,100 | 39.6 | 263,750 | 1997 | 2,650 | 5,300 | 2,650 | 15.0 | 41,200 | 39.6 | 271,050 | 1998 | 2,700 | 5,400 | 2,700 | 15.0 | 42,350 | 39.6 | 278,450 | 1999 | 2,750 | 5,500 | 2,750 | 15.0 | 43,050 | 39.6 | 283,150 | 2000 | 2,800 | 5,600 | 2,800 | 15.0 | 43,850 | 39.6 | 288,350 | 2001 | 2,900 | 5,800 | 2,900 | 15.0 | 45,200 | 39.1 | 297,350 | 2002 | 3,000 | 6,000 | 3,000 | 10.0 | 12,000 | 38.6 | 307,050 | 2003 | 3,050 | 6,100 | 3,050 | 10.0 | 14,000 | 35.0 | 311,950 | 2004 | 3,100 | 6,200 | 3,100 | 10.0 | 14,300 | 35.0 | 319,100 | 2005 | 3,200 | 6,400 | 3,200 | 10.0 | 14,600 | 35.0 | 326,450 | 2006 | 3,300 | 6,600 | 3,300 | 10.0 | 15,100 | 35.0 | 336,550 | 2007 | 3,400 | 6,800 | 3,400 | 10.0 | 15,650 | 35.0 | 349,700 | 2008 | 3,500 | 7,000 | 3,500 | 10.0 | 16,050 | 35.0 | 357,700 | 2009 | 3,650 | 7,300 | 3,650 | 10.0 | 16,700 | 35.0 | 372,950 | 2010 | 3,650 | 7,300 | 3,650 | 10.0 | 16,750 | 35.0 | 373,650 | 2011 | 3,700 | 7,400 | 3,700 | 10.0 | 17,000 | 35.0 | 379,150 | 2012 | 3,800 | 7,600 | 3,800 | 10.0 | 17,400 | 35.0 | 388,350 | 2013 | 3,900 | 7,800 | 3,900 | 10.0 | 17,850 | 39.6 | 450,000 | 2014 | 3,950 | 7,900 | 3,950 | 10.0 | 18,150 | 39.6 | 457,600 | 2015 | 4,000 | 8,000 | 4,000 | 10.0 | 18,450 | 39.6 | 464,850 | 2016 | 4,050 | 8,010 | 4,050 | 10.0 | 18,550 | 39.6 | 466,950 | 2017 | 4,050 | 8,010 | 4,150 | 10.0 | 18,650 | 39.6 | 470,700 | 2018 | 12,000 | 24,000 | 18,000 | 10.0 | 19,050 | 37.0 | 600,000 | 2019 | 12,200 | 24,400 | 18,350 | 10.0 | 19,400 | 37.0 | 612,350 | 2020 | 12,400 | 24,800 | 18,650 | 10.0 | 19,750 | 37.0 | 622,050 | 2021 | 12,550 | 25,100 | 18,800 | 10.0 | 19,900 | 37.0 | 628,300 | 2022 | 12,950 | 25,900 | 19,400 | 10.0 | 20,550 | 37.0 | 647,850 |
※ 2017년 이전까지는 표준 공제 외에 자신과 부양 가족에 대한 개인 공제를 청구할 수있었으나, 2018년부터 2025년까지 개별공제를 폐지하고 표준공제를 인상하였으며, 본인 또는 배우자가 65세 이상이거나 시각 장애인인 경우 추가 공제 적용함
자료 : U.S. Individual Income Tax: Personal Exemptions and Lowest and Highest Tax BracketTax Rates and Tax Base for Regular Tax, Tax Years 1913-2018 (file:///C:/Users/user/Downloads/historical_parameters_2%20(1).pdf)
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