diff --git a/database/migrations/2026_01_30_180000_create_corporate_cards_table.php b/database/migrations/2026_01_30_180000_create_corporate_cards_table.php
new file mode 100644
index 0000000..32be027
--- /dev/null
+++ b/database/migrations/2026_01_30_180000_create_corporate_cards_table.php
@@ -0,0 +1,45 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('corporate_cards', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('card_name', 100)->comment('카드명');
+            $table->string('card_company', 50)->comment('카드사');
+            $table->string('card_number', 30)->comment('카드번호');
+            $table->enum('card_type', ['credit', 'debit'])->default('credit')->comment('카드종류');
+            $table->tinyInteger('payment_day')->default(15)->comment('결제일');
+            $table->decimal('credit_limit', 15, 2)->default(0)->comment('한도');
+            $table->decimal('current_usage', 15, 2)->default(0)->comment('현재 사용액');
+            $table->string('card_holder_name', 100)->nullable()->comment('이용자명(명의자)');
+            $table->string('actual_user', 100)->nullable()->comment('실사용자');
+            $table->string('expiry_date', 10)->nullable()->comment('유효기간 YY/MM');
+            $table->string('cvc', 10)->nullable()->comment('CVC');
+            $table->enum('status', ['active', 'inactive'])->default('active')->comment('상태');
+            $table->text('memo')->nullable()->comment('메모');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id');
+            $table->index('status');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('corporate_cards');
+    }
+};