Free Tool — Income Tax
Estimate your Korean income tax instantly. Compare progressive rates vs the 19% flat tax for foreigners. Includes social insurance contributions.
Your total annual salary before any deductions
Tax Calculation Method
Include Social Insurance
National Pension, Health Insurance, Employment Insurance
| Taxable Income (KRW) | Rate |
|---|---|
| ₩0 - ₩14,000,000 | 6.0% |
| ₩14,000,000 - ₩50,000,000 | 15.0% |
| ₩50,000,000 - ₩88,000,000 | 24.0% |
| ₩88,000,000 - ₩150,000,000 | 35.0% |
| ₩150,000,000 - ₩300,000,000 | 38.0% |
| ₩300,000,000 - ₩500,000,000 | 40.0% |
| ₩500,000,000 - ₩1,000,000,000 | 42.0% |
| ₩1,000,000,000+ | 45.0% |
+ 10.0% local income tax on top of national tax
Foreign employees starting work in Korea before December 31, 2026 can elect a flat 19% income tax rate (plus 10% local surtax = 20.9% effective). This rate applies for up to 20 years. No deductions or tax credits are allowed when electing this option.
Employees in Korea contribute to four mandatory social insurance programs. Rates shown are the employee portion only.
| National Pension | 4.5% |
| Health Insurance | 3.5% |
| Long-term Care | 0.5% |
| Employment Insurance | 0.9% |
This calculator provides estimates only and should not be considered tax advice. Tax situations vary based on individual circumstances, deductions, and credits. For accurate tax filing and optimization, consult a qualified Korean tax professional.
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