한국에서 많은 분이 궁금해하시는 분들이 캐나다의 연봉 수준이 어떠한가인 것 같습니다. 하지만 연봉보다 중요한 것이 take home pay 즉 실수령액이 아닐까 싶습니다. 나라마다 세율이 틀리것을 감안해 말입니다.
시나리오 1: 연봉 5만불대의 직장인 기준
간단하게 한국 대기업 상위권 정도인 미화 $50,000불 (USD) 을 버는 미혼 직장인의 경우에 실수령액을 나라별로 비교해봤습니다. 미국 경우의 가장 세율이 높은 캘리포니아주와 세율이 가장 낮은 주들 중 하나인 텍사스의 세율(tax-rate)으로 비교해 보았습니다.
- 미국 캘리포니아주: $40,175
- 미국 택사스주: $41,806
- 캐나다 온타리오: 37,698 USD ($51,310 CAD)
- 한국 서울: $42,503 USD (4700만원)
시나리오 2: $100,000USD (연봉 일억 천만원/$136,105 CAD) 의 직장인 기준
- 미국 캘리포니아주: $70,796 USD
- 미국 택사스주: $76,941 USD
- 캐나다 온타리오: $68,007 USD ($92,572 CAD)
- 한국 서울: $78,433 USD (8800만원)
결론: 세율은 캐나다> 미국 >한국순으로 높다.
캐나다의 세금 시스탬 간단한 OVERVIEW:
캐나다는 Federal tax 하고 Provincial and territorial tax 가 있습니다.
2018년도의 Federal Tax rate: (연방세)
- 15% on the first $46,605 of taxable income, +
- 20.5% on the next $46,603 of taxable income (on the portion of taxable income over 46,605 up to $93,208), +
- 26% on the next $51,281 of taxable income (on the portion of taxable income over $93,208 up to $144,489), +
- 29% on the next $61,353 of taxable income (on the portion of taxable income over 144,489 up to $205,842), +
- 33% of taxable income over $205,842.
2018년도의 Provincial and territorial tax: (주 세금) 주마다 세율이 틀립니다. 및에 차트 참고 바랍니다.
| Provinces and territories | Rates |
|---|---|
| Newfoundland and Labrador | 8.7% on the first $36,926 of taxable income, + 14.5% on the next $36,926, + 15.8% on the next $57,998, + 17.3% on the next $52,740, + 18.3% on the amount over $184,590 |
| Prince Edward Island | 9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969 |
| Nova Scotia | 8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820, + 17.5% on the next $57,000, + 21% on the amount over $150,000 |
| New Brunswick | 9.68% on the first $41,675 of taxable income, + 14.82% on the next $41,676, + 16.52% on the next $52,159, + 17.84% on the next $18,872, + 20.3% on the amount over $154,382 |
| Quebec | Go to Income tax rates (Revenu Québec Web site). |
| Ontario | 5.05% on the first $42,960 of taxable income, + 9.15% on the next $42,963, + 11.16% on the next $64,077, + 12.16% on the next $70,000, + 13.16 % on the amount over $220,000 |
| Manitoba | 10.8% on the first $31,843 of taxable income, + 12.75% on the next $36,978, + 17.4% on the amount over $68,821 |
| Saskatchewan | 10.5% on the first $45,225 of taxable income, + 12.5% on the next $83,989, + 14.5% on the amount over $129,214 |
| Alberta | 10% on the first $128,145 of taxable income, + 12% on the next $25,628, + 13% on the next $51,258, + 14% on the next $102,516, + 15% on the amount over $307,547 |
| British Columbia | 5.06% on the first $39,676 of taxable income, + 7.7% on the next $39,677, + 10.5% on the next $11,754, + 12.29% on the next $19,523, + 14.7% on the next $39,370, + 16.8% on the amount over $150,000 |
| Yukon | 6.4% on the first $46,605 of taxable income, + 9% on the next $46,603, + 10.9% on the next $51,281, + 12.8% on the next $355,511, + 15% on the amount over $500,000 |
| Northwest Territories | 5.9% on the first $42,209 of taxable income, + 8.6% on the next $42,211, + 12.2% on the next $52,828, + 14.05% on the amount over $137,248 |
| Nunavut | 4% on the first $44,437 of taxable income, + 7% on the next $44,437, + 9% on the next $55,614, + 11.5% on the amount over $144,488 |
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