diff --git a/app/Http/Controllers/Sales/SalesDashboardController.php b/app/Http/Controllers/Sales/SalesDashboardController.php
index 5c659c9d..6e45df69 100644
--- a/app/Http/Controllers/Sales/SalesDashboardController.php
+++ b/app/Http/Controllers/Sales/SalesDashboardController.php
@@ -4,6 +4,7 @@
 
 use App\Http\Controllers\Controller;
 use App\Models\Sales\SalesCommission;
+use App\Models\Sales\SalesContractProduct;
 use App\Models\Sales\SalesPartner;
 use App\Models\Sales\SalesTenantManagement;
 use App\Models\Sales\TenantProspect;
@@ -141,6 +142,46 @@ private function getDashboardData(Request $request): array
             ],
         ];
 
+        // === 인계(handover) 완료된 가망고객의 수당 계산 ===
+        // 내가 등록한 가망고객 중 인계 완료된 것들의 계약 금액 조회
+        $handoverProspectIds = TenantProspect::whereIn('registered_by', $partnerIds)
+            ->pluck('id')
+            ->toArray();
+
+        // 인계 완료된 가망고객의 management_id 조회
+        $handoverManagements = SalesTenantManagement::whereIn('prospect_id', $handoverProspectIds)
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_HANDOVER)
+            ->get();
+
+        // 인계 완료된 계약의 가입비 합계
+        $handoverManagementIds = $handoverManagements->pluck('id')->toArray();
+        $handoverTotalRegFee = SalesContractProduct::whereIn('management_id', $handoverManagementIds)
+            ->sum('registration_fee');
+
+        // 수당 계산: 가입비 × 50% × 20% = 가입비 × 10%
+        $handoverPartnerCommission = (int)($handoverTotalRegFee * 0.10);
+
+        // 내가 매니저로 지정된 인계 완료 건의 수당 계산
+        $managedHandoverManagements = SalesTenantManagement::where('manager_user_id', $currentUserId)
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_HANDOVER)
+            ->get();
+        $managedHandoverManagementIds = $managedHandoverManagements->pluck('id')->toArray();
+        $managedHandoverTotalRegFee = SalesContractProduct::whereIn('management_id', $managedHandoverManagementIds)
+            ->sum('registration_fee');
+
+        // 매니저 수당: 가입비 × 50% × 5% = 가입비 × 2.5%
+        $handoverManagerCommission = (int)($managedHandoverTotalRegFee * 0.025);
+
+        // 기존 수당에 인계 완료 수당 추가
+        $partnerCommissionTotal += $handoverPartnerCommission;
+        $managerCommissionTotal += $handoverManagerCommission;
+        $totalMembershipFee += $handoverTotalRegFee;
+        $totalCommission = $partnerCommissionTotal + $managerCommissionTotal;
+
+        // 역할별 수당 업데이트
+        $commissionByRole[0]['amount'] = $partnerCommissionTotal;
+        $commissionByRole[1]['amount'] = $managerCommissionTotal;
+
         // 총 가입비 대비 수당 비율
         $totalCommissionRatio = $totalMembershipFee > 0 ? round(($totalCommission / $totalMembershipFee) * 100, 1) : 0;
 
@@ -153,27 +194,42 @@ private function getDashboardData(Request $request): array
 
         // 2) 내가 매니저로 지정된 tenant_id (5% 수당)
         $managedTenantIds = SalesTenantManagement::where('manager_user_id', $currentUserId)
+            ->whereNotNull('tenant_id')
             ->pluck('tenant_id')
             ->toArray();
 
         // 두 목록 합치기 (중복 제거)
         $convertedTenantIds = array_unique(array_merge($registeredTenantIds, $managedTenantIds));
 
-        // 3) 내가 등록한 가망고객 (아직 전환되지 않은 것 - active 상태)
+        // 3) 인계 완료된 가망고객 ID 조회
+        $handoverCompletedProspectIds = SalesTenantManagement::whereNotNull('prospect_id')
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_HANDOVER)
+            ->pluck('prospect_id')
+            ->toArray();
+
+        // 4) 내가 등록한 가망고객 (아직 인계 완료되지 않은 것)
         $prospects = TenantProspect::whereIn('registered_by', $partnerIds)
             ->whereIn('status', [TenantProspect::STATUS_ACTIVE, TenantProspect::STATUS_EXPIRED])
+            ->whereNotIn('id', $handoverCompletedProspectIds)
             ->orderBy('created_at', 'desc')
             ->get();
 
+        // 인계 완료된 가망고객 수
+        $handoverProspectCount = count($handoverManagementIds);
+
         // 수익 및 테넌트 관리 통계 (실제 데이터)
         $tenantStats = [
-            'total_tenants' => count($convertedTenantIds),                       // 관리 테넌트
-            'total_prospects' => $prospects->count(),                            // 진행중 가망고객
-            'total_membership_revenue' => $totalMembershipFee,                   // 총 가입비 실적
-            'total_commission_accumulated' => $totalCommission,                  // 누적 수당
-            'confirmed_commission' => $paidCommission,                           // 확정(지급완료) 수당
+            'total_tenants' => count($convertedTenantIds) + $handoverProspectCount,  // 관리 테넌트 + 인계완료
+            'total_prospects' => $prospects->count(),                                 // 진행중 가망고객
+            'total_membership_revenue' => $totalMembershipFee,                        // 총 가입비 실적
+            'total_commission_accumulated' => $totalCommission,                       // 누적 수당
+            'confirmed_commission' => $paidCommission,                                // 확정(지급완료) 수당
         ];
 
+        // 통계 업데이트
+        $stats['total_membership_fee'] = $totalMembershipFee;
+        $stats['total_commission'] = $totalCommission;
+
         // 전환된 테넌트만 조회 (최신순, 페이지네이션)
         $tenants = Tenant::whereIn('id', $convertedTenantIds)
             ->orderBy('created_at', 'desc')
diff --git a/resources/views/sales/dashboard/partials/stats.blade.php b/resources/views/sales/dashboard/partials/stats.blade.php
index 74ed886b..1e030c9a 100644
--- a/resources/views/sales/dashboard/partials/stats.blade.php
+++ b/resources/views/sales/dashboard/partials/stats.blade.php
@@ -20,8 +20,8 @@
                     </svg>
                 </div>
             </div>
-            <p class="text-3xl font-bold text-gray-900">{{ $tenants->total() }}개</p>
-            <p class="text-xs text-gray-400 mt-1">등록된 업체 수</p>
+            <p class="text-3xl font-bold text-gray-900">{{ $tenantStats['total_tenants'] ?? 0 }}개</p>
+            <p class="text-xs text-gray-400 mt-1">인계 완료 업체 수</p>
         </div>
 
         <!-- 총 가입비 -->