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Act on Restriction on Special Cases Concerning Taxation

조세특례제한법

Article 91-18 (Tax Special Treatment for Personal Comprehensive Asset Management Accounts)

제91조의18 개인종합자산관리계좌에 대한 과세특례

Ministry
재정경제부
In force
2026-09-18
Articles
362
Original (Korean)
①

다음 각 호의 어느 하나에 해당하는 거주자가 제3항 각 호의 요건을 모두 갖춘 계좌(이하 이 조에서 "개인종합자산관리계좌"라 한다)에 가입하거나 계약기간을 연장하는 경우 해당 계좌에서 발생하는 이자소득 및 배당소득(이하 이 조에서 "이자소득등"이라 한다)의 합계액에 대해서는 제2항에 따른 비과세 한도금액까지는 소득세를 부과하지 아니하며, 제2항에 따른 비과세 한도금액을 초과하는 금액에 대해서는 「소득세법」 제129조에도 불구하고 100분의 9의 세율을 적용하고 같은 법 제14조제2항에 따른 종합소득과세표준에 합산하지 아니한다. <개정 2017.12.19, 2018.12.24, 2020.12.29, 2021.12.28, 2024.12.31>

  1. 1. 가입일 또는 연장일 기준 19세 이상인 자

  2. 2. 가입일 또는 연장일 기준 15세 이상인 자로서 가입일 또는 연장일이 속하는 과세기간의 직전 과세기간에 근로소득이 있는 자(비과세소득만 있는 자는 제외한다. 이하 이 조에서 같다)

  3. 3. 삭제<2020.12.29>

Where a resident falling under any of the following subparagraphs subscribes to an account that meets all the requirements of paragraph (3) (hereinafter referred to as a "Personal Comprehensive Asset Management Account" in this Article) or extends its contract period, income tax shall not be imposed on the aggregate amount of interest income and dividend income (hereinafter referred to as "interest income, etc." in this Article) generated from such account up to the tax-exempt limit amount prescribed in paragraph (2). For amounts exceeding the tax-exempt limit amount prescribed in paragraph (2), a tax rate of 9/100 shall apply, notwithstanding Article 129 of the Income Tax Act, and such amounts shall not be aggregated into the comprehensive income tax base prescribed in Article 14 (2) of the same Act. <Amended by Act No. 14526, Dec. 19, 2017, Act No. 15961, Dec. 24, 2018, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024> 1. A person aged 19 or older as of the subscription or extension date. 2. A person aged 15 or older as of the subscription or extension date, who had earned earned income in the tax period immediately preceding the tax period in which the subscription or extension date falls (excluding those who only have non-taxable income; hereinafter the same applies in this Article). 3. Omitted <Dec. 29, 2020>

②

개인종합자산관리계좌의 비과세 한도금액은 가입일 또는 연장일을 기준으로 다음 각 호의 구분에 따른 금액으로 한다. <개정 2017.12.19, 2020.12.29, 2021.12.28>

  1. 1. 다음 각 목의 어느 하나에 해당하는 경우: 400만원

    1. 가. 직전 과세기간의 총급여액이 5천만원 이하인 거주자(직전 과세기간에 근로소득만 있거나 근로소득 및 종합소득과세표준에 합산되지 아니하는 종합소득이 있는 자로 한정한다)
    2. 나. 직전 과세기간의 종합소득과세표준에 합산되는 종합소득금액이 3천8백만원 이하인 거주자(직전 과세기간의 총급여액이 5천만원을 초과하지 아니하는 자로 한정한다)
    3. 다. 대통령령으로 정하는 농어민(직전 과세기간의 종합소득과세표준에 합산되는 종합소득금액이 3천8백만원을 초과하는 자는 제외한다)

  2. 2. 제1호에 해당하지 아니하는 자의 경우: 200만원

The tax-exempt limit amount for a Personal Comprehensive Asset Management Account shall be the amount determined according to the classification of the following subparagraphs, based on the subscription or extension date. <Amended by Act No. 14526, Dec. 19, 2017, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021> 1. In cases falling under any of the following categories: 4,000,000 won a. A resident whose total earned income in the previous tax period is 50,000,000 won or less (limited to those who had only earned income or had earned income and comprehensive income not aggregated into the comprehensive income tax base in the previous tax period). b. A resident whose total comprehensive income amount aggregated into the comprehensive income tax base in the previous tax period is 38,000,000 won or less (limited to those whose total earned income in the previous tax period does not exceed 50,000,000 won). c. Farmers and fishermen as prescribed by Presidential Decree (excluding those whose total comprehensive income amount aggregated into the comprehensive income tax base in the previous tax period exceeds 38,000,000 won). 2. For those not falling under subparagraph 1: 2,000,000 won.

③

"개인종합자산관리계좌"란 다음 각 호의 요건을 모두 갖춘 계좌를 말한다. <개정 2016.12.20, 2018.12.24, 2020.12.29, 2021.12.28, 2024.12.31, 2025.12.23>

  1. 1. 1명당 1개의 계좌만 보유할 것

  2. 2. 계좌의 명칭이 개인종합자산관리계좌이고 다음 각 목의 어느 하나에 해당하는 계좌일 것

    1. 가. 「자본시장과 금융투자업에 관한 법률」 제8조제3항에 따른 투자중개업자(이하 이 조에서 "투자중개업자"라 한다)와 대통령령으로 정하는 계약을 체결하여 개설한 계좌
    2. 나. 「자본시장과 금융투자업에 관한 법률」 제8조제6항에 따른 투자일임업자(이하 이 조에서 "투자일임업자"라 한다)와 대통령령으로 정하는 계약을 체결하여 개설한 계좌
    3. 다. 「자본시장과 금융투자업에 관한 법률」 제8조제7항에 따른 신탁업자(이하 이 조에서 "신탁업자"라 한다)와 특정금전신탁계약을 체결하여 개설한 신탁계좌

  3. 3. 다음 각 목의 재산으로 운용할 것

    1. 가. 예금ㆍ적금ㆍ예탁금 및 그 밖에 이와 유사한 것으로서 대통령령으로 정하는 금융상품
    2. 나. 「소득세법」 제17조제1항제5호에 따른 집합투자기구의 집합투자증권(「자본시장과 금융투자업에 관한 법률」 제279조제1항에 따른 외국 집합투자증권은 제외한다)
    3. 다. 「소득세법」 제17조제1항제5호의2에 따른 파생결합증권 또는 파생결합사채
    4. 라. 「소득세법」 제17조제1항제9호에 따라 과세되는 증권 또는 증서
    5. 마. 「소득세법」 제88조제3호에 따른 주권상장법인의 주식
    6. 바. 그 밖에 대통령령으로 정하는 재산

  4. 4. 계약기간이 3년 이상일 것

  5. 5. 총납입한도가 1억원(제91조의14에 따른 재형저축 또는 제91조의16에 따른 장기집합투자증권저축에 가입한 거주자는 재형저축 및 장기집합투자증권저축의 계약금액 총액을 뺀 금액으로 한다) 이하이고, 연간 납입한도가 다음의 계산식에 따른 금액일 것<img src="http://www.law.go.kr/flDownload.do?flSeq=110816065" alt="img110816065" >┌───────────────────────────────┐│2천만원 × [1 + 가입 후 경과한 연수(경과한 연수가 4년 이상인 ││경우에는 4년으로 한다)] - 누적 납입금액 │└───────────────────────────────┘</img>

"Personal Comprehensive Asset Management Account" refers to an account that meets all the requirements of the following subparagraphs. <Amended by Act No. 14037, Dec. 20, 2016, Act No. 15961, Dec. 24, 2018, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024, Act No. 19608, Dec. 23, 2025> 1. Only one account may be held per person. 2. The account name shall be a Personal Comprehensive Asset Management Account, and it shall be an account falling under any of the following categories: a. An account opened by concluding a contract as prescribed by Presidential Decree with an investment broker prescribed in Article 8 (3) of the Capital Markets and Financial Investment Business Act (hereinafter referred to as "investment broker" in this Article). b. An account opened by concluding a contract as prescribed by Presidential Decree with an investment manager prescribed in Article 8 (6) of the Capital Markets and Financial Investment Business Act (hereinafter referred to as "investment manager" in this Article). c. A trust account opened by concluding a specific fund trust contract with a trust company prescribed in Article 8 (7) of the Capital Markets and Financial Investment Business Act (hereinafter referred to as "trust company" in this Article). 3. Operated with assets falling under any of the following categories: a. Deposits, savings, deposits, and other similar financial products as prescribed by Presidential Decree. b. Securities for collective investment in collective investment schemes prescribed in Article 17 (1) 5 of the Income Tax Act (excluding foreign securities for collective investment prescribed in Article 279 (1) of the Capital Markets and Financial Investment Business Act). c. Structured products or structured bonds prescribed in Article 17 (1) 5-2 of the Income Tax Act. d. Securities or certificates taxed under Article 17 (1) 9 of the Income Tax Act. e. Shares of a publicly listed company prescribed in Article 88 (3) of the Income Tax Act. f. Other assets as prescribed by Presidential Decree. 4. The contract period shall be 3 years or longer. 5. The total subscription limit shall be 100,000,000 won (for residents who have subscribed to the Saemaul Savings Account under Article 91-14 or the Long-Term Collective Investment Securities Savings Account under Article 91-16, this amount shall be reduced by the total contract amount of the Saemaul Savings Account and the Long-Term Collective Investment Securities Savings Account), and the annual subscription limit shall be the amount calculated by the following formula: <img src="http://www.law.go.kr/flDownload.do?flSeq=110816065" alt="img110816065" >┌───────────────────────────────┐│20,000,000 won × [1 + Number of years elapsed since subscription (if the number of years elapsed is 4 or more, it shall be 4 years)] - Cumulative amount subscribed │└───────────────────────────────┘</img>

④

개인종합자산관리계좌의 계좌보유자는 계약기간 만료일 전에 해당 계좌의 계약기간을 연장할 수 있다. <신설 2020.12.29>

The holder of a Personal Comprehensive Asset Management Account may extend the contract period of the account before the expiration date. <Newly inserted by Act No. 17782, Dec. 29, 2020>

⑤

제1항 또는 제2항을 적용할 때 이자소득등의 합계액은 개인종합자산관리계좌의 계약 해지일을 기준으로 하여 제3항제3호 각 목의 재산에서 발생한 이자소득등에서 제3항제3호 각 목의 재산에서 발생한 대통령령으로 정하는 손실을 대통령령으로 정하는 방법에 따라 차감하여 계산한다. <개정 2017.12.19, 2020.12.29, 2021.12.28, 2024.12.31>

When applying paragraph (1) or (2), the aggregate amount of interest income, etc. shall be calculated by deducting the losses prescribed by Presidential Decree generated from the assets in each category of subparagraph (3) 3 from the interest income, etc. generated from the assets in each category of subparagraph (3) 3, according to the method prescribed by Presidential Decree, as of the account termination date. <Amended by Act No. 14526, Dec. 19, 2017, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024>

⑥

신탁업자, 투자일임업자 및 투자중개업자(이하 이 조에서 "신탁업자등"이라 한다)는 「소득세법」 제130조 및 제155조의2에도 불구하고 계약 해지일에 이자소득등에 대한 소득세를 원천징수하여야 한다. <개정 2016.12.20, 2017.12.19, 2020.12.29, 2021.12.28, 2024.12.31>

Notwithstanding Articles 130 and 155-2 of the Income Tax Act, trust companies, investment managers, and investment brokers (hereinafter referred to as "trust companies, etc." in this Article) shall withhold income tax on interest income, etc. on the account termination date. <Amended by Act No. 14037, Dec. 20, 2016, Act No. 14526, Dec. 19, 2017, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024>

⑦

신탁업자등은 개인종합자산관리계좌의 계좌보유자가 최초로 계약을 체결한 날부터 3년이 되는 날 전에 계약을 해지하는 경우(계좌보유자의 사망ㆍ해외이주 등 대통령령으로 정하는 부득이한 사유로 계약을 해지하는 경우는 제외하며, 이하 이 조에서 "중도해지"라 한다)에는 과세특례를 적용받은 소득세에 상당하는 세액을 제146조의2에 따라 추징하여야 한다. <개정 2024.12.31>

If the holder of a Personal Comprehensive Asset Management Account terminates the contract before the date falling 3 years after the date of the initial contract conclusion (excluding cases of termination due to unavoidable reasons prescribed by Presidential Decree, such as the death or emigration of the account holder, and hereinafter referred to as "early termination" in this Article), trust companies, etc. shall 추징 (collect) the tax amount equivalent to the income tax for which the tax special treatment was applied, in accordance with Article 146-2. <Amended by Act No. 19358, Dec. 31, 2024>

⑧

개인종합자산관리계좌의 계좌보유자가 최초로 계약을 체결한 날부터 3년이 되는 날 전에 계약기간 중 납입한 금액의 합계액을 초과하는 금액을 인출하는 경우에는 해당 인출일에 계약이 중도해지된 것으로 보아 제5항부터 제7항까지를 적용한다. <개정 2020.12.29, 2021.12.28, 2024.12.31>

If the holder of a Personal Comprehensive Asset Management Account withdraws an amount exceeding the aggregate amount of payments made during the contract period before the date falling 3 years after the date of the initial contract conclusion, the contract shall be deemed to have been early terminated on the date of such withdrawal, and paragraphs (5) through (7) shall apply. <Amended by Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024>

⑨

국세청장은 개인종합자산관리계좌의 계좌보유자가 제1항제2호(근로소득 요건에 한정한다), 제2항 각 호(총급여액 및 종합소득금액 요건에 한정한다)에 해당하는지를 확인하여 신탁업자등에게 통보하여야 한다. <개정 2016.12.20, 2017.12.19, 2020.12.29, 2021.12.28, 2024.12.31>

The Commissioner of the National Tax Service shall verify whether the holder of a Personal Comprehensive Asset Management Account falls under subparagraph 2 of paragraph (1) (limited to the earned income requirements) and each subparagraph of paragraph (2) (limited to the total earned income and total comprehensive income amount requirements), and notify the trust companies, etc. accordingly. <Amended by Act No. 14037, Dec. 20, 2016, Act No. 14526, Dec. 19, 2017, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024>

⑩

제9항에 따라 신탁업자등이 개인종합자산관리계좌의 계좌보유자가 제1항제2호(근로소득 요건에 한정한다)에 해당하지 아니하는 것으로 통보받은 경우에는 그 통보를 받은 날에 계약이 해지된 것으로 보며, 해당 신탁업자등은 이를 개인종합자산관리계좌의 계좌보유자에게 통보하여야 한다. <개정 2016.12.20, 2017.12.19, 2020.12.29, 2021.12.28, 2024.12.31>

If trust companies, etc. are notified that the holder of a Personal Comprehensive Asset Management Account does not fall under subparagraph 2 of paragraph (1) (limited to the earned income requirements) in accordance with paragraph (9), the contract shall be deemed to have been terminated on the date of receiving such notification, and the trust companies, etc. shall notify the holder of the Personal Comprehensive Asset Management Account accordingly. <Amended by Act No. 14037, Dec. 20, 2016, Act No. 14526, Dec. 19, 2017, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024>

⑪

개인종합자산관리계좌의 계좌보유자가 최초로 계약을 체결한 날부터 3년이 되는 날 이후에 「소득세법」 제59조의3제3항에 따라 해당 계좌 잔액의 전부 또는 일부를 연금계좌로 납입한 경우에는 해당 개인종합자산관리계좌의 계약기간이 만료된 것으로 본다. <신설 2020.12.29, 2021.12.28, 2024.12.31>

If the holder of a Personal Comprehensive Asset Management Account pays all or part of the account balance into a pension account in accordance with Article 59-3 (3) of the Income Tax Act after the date falling 3 years after the date of the initial contract conclusion, the contract period of the Personal Comprehensive Asset Management Account shall be deemed to have expired. <Newly inserted by Act No. 17782, Dec. 29, 2020, Amended by Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024>

⑫

개인종합자산관리계좌의 가입ㆍ연장절차, 가입대상의 확인ㆍ관리, 이자소득등의 계산방법 및 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2017.12.19, 2020.12.29, 2021.12.28, 2024.12.31>

The subscription and extension procedures for a Personal Comprehensive Asset Management Account, the verification and management of eligible subscribers, the calculation method of interest income, etc., and other necessary matters shall be prescribed by Presidential Decree. <Amended by Act No. 14526, Dec. 19, 2017, Act No. 17782, Dec. 29, 2020, Act No. 18670, Dec. 28, 2021, Act No. 19358, Dec. 31, 2024>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.

Act on Restriction on Special Cases Concerning Taxation 제91조의18 — Article 91-18 (Tax Special Treatment for Personal Comprehensive Asset Management Accounts) · Law4Kor