diff --git a/src/views/Content/ContentList.vue b/src/views/Content/ContentList.vue
index b4a2775..c69d5e5 100644
--- a/src/views/Content/ContentList.vue
+++ b/src/views/Content/ContentList.vue
@@ -75,6 +75,9 @@
                   <th class="text-center">
                     가격
                   </th>
+                  <th class="text-center">
+                    정산요율
+                  </th>
                   <th class="text-center">
                     한정판
                   </th>
@@ -157,6 +160,12 @@
                   <td v-else>
                     무료
                   </td>
+                  <td>
+                    <!-- settlementRatio가 null 또는 빈값이면 빈칸으로 표시 -->
+                    <span v-if="item.settlementRatio !== null && item.settlementRatio !== undefined && String(item.settlementRatio).trim() !== ''">
+                      {{ item.settlementRatio }}
+                    </span>
+                  </td>
                   <td
                     v-if="
                       item.totalContentCount > 0 &&
@@ -355,6 +364,36 @@
               </v-col>
             </v-row>
           </v-card-text>
+          <v-card-text>
+            <v-row align="center">
+              <v-col cols="4">
+                정산요율
+              </v-col>
+              <v-col cols="8">
+                <v-text-field
+                  v-model="audio_content.settlement_ratio"
+                  label="정산요율"
+                  placeholder="예: 30"
+                  type="number"
+                  hide-details="auto"
+                  :disabled="audio_content.is_settlement_ratio_deleted"
+                />
+              </v-col>
+            </v-row>
+          </v-card-text>
+          <v-card-text>
+            <v-row>
+              <v-col cols="4">
+                정산요율 삭제
+              </v-col>
+              <v-col cols="8">
+                <input
+                  v-model="audio_content.is_settlement_ratio_deleted"
+                  type="checkbox"
+                >
+              </v-col>
+            </v-row>
+          </v-card-text>
           <v-card-text>
             <v-row>
               <v-col cols="4">
@@ -497,6 +536,8 @@ export default {
       is_adult: false,
       is_comment_available: false,
       is_default_cover_image: false,
+      is_settlement_ratio_deleted: false,
+      settlement_ratio: "",
     };
     await this.getAudioContentThemeList();
     await this.getAudioContent();
@@ -531,6 +572,11 @@ export default {
       this.audio_content.is_adult = item.isAdult;
       this.audio_content.is_comment_available = item.isCommentAvailable;
       this.audio_content.is_default_cover_image = false;
+      this.audio_content.is_settlement_ratio_deleted = false;
+      this.audio_content.settlement_ratio =
+        item.settlementRatio !== null && item.settlementRatio !== undefined
+          ? String(item.settlementRatio)
+          : "";
 
       this.image_preview = item.coverImageUrl;
       this.cover_image_file = null;
@@ -590,6 +636,8 @@ export default {
         is_adult: false,
         is_comment_available: false,
         is_default_cover_image: false,
+        is_settlement_ratio_deleted: false,
+        settlement_ratio: "",
       };
       this.image_preview = null;
       this.cover_image_file = null;
@@ -629,6 +677,7 @@ export default {
         const request = {
           id: this.audio_content.id,
           isDefaultCoverImage: this.audio_content.is_default_cover_image,
+          isSettlementRatioDeleted: this.audio_content.is_settlement_ratio_deleted,
         };
 
         if (
@@ -657,6 +706,21 @@ export default {
           request.isCommentAvailable = this.audio_content.is_comment_available;
         }
 
+        // settlementRatio 처리 (null/빈문자 케이스 포함)
+        const originalRatio =
+          this.selected_audio_content.settlementRatio !== null &&
+          this.selected_audio_content.settlementRatio !== undefined
+            ? String(this.selected_audio_content.settlementRatio)
+            : "";
+        const newRatio =
+          this.audio_content.settlement_ratio !== null &&
+          this.audio_content.settlement_ratio !== undefined
+            ? String(this.audio_content.settlement_ratio)
+            : "";
+        if (!this.audio_content.is_settlement_ratio_deleted && newRatio !== originalRatio) {
+          request.settlementRatio = newRatio;
+        }
+
         const formData = new FormData();
         formData.append("request", JSON.stringify(request));