diff --git a/database/migrations/2026_02_05_600000_add_tax_type_and_payable_fields.php b/database/migrations/2026_02_05_600000_add_tax_type_and_payable_fields.php
new file mode 100644
index 0000000..9ce568c
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+++ b/database/migrations/2026_02_05_600000_add_tax_type_and_payable_fields.php
@@ -0,0 +1,41 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // sales_records: tax_type 컬럼 추가
+        Schema::table('sales_records', function (Blueprint $table) {
+            $table->string('tax_type', 20)->default('taxable')->after('record_type');
+        });
+
+        // payables: tax_invoice_issued 컬럼 추가
+        Schema::table('payables', function (Blueprint $table) {
+            $table->boolean('tax_invoice_issued')->default(false)->after('memo');
+        });
+
+        // card_transactions: deduction_type 컬럼 추가 (공제/불공제 구분)
+        Schema::table('card_transactions', function (Blueprint $table) {
+            $table->string('deduction_type', 20)->default('deductible')->after('status');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('sales_records', function (Blueprint $table) {
+            $table->dropColumn('tax_type');
+        });
+
+        Schema::table('payables', function (Blueprint $table) {
+            $table->dropColumn('tax_invoice_issued');
+        });
+
+        Schema::table('card_transactions', function (Blueprint $table) {
+            $table->dropColumn('deduction_type');
+        });
+    }
+};