Income Tax Calculator Korea - 종합소득세 계산기
Calculate Korean comprehensive income tax with progressive brackets. Supports business, freelance, rental, and other income types with full deduction breakdown.
| 항목 (Item) | 금액 (₩) |
|---|
| 과세표준 구간 | 세율 | 누진공제 | 산출세액 |
|---|
1,400만원 이하 6% / 5,000만원 이하 15% / 8,800만원 이하 24% / 1.5억 이하 35% / 3억 이하 38% / 5억 이하 40% / 10억 이하 42% / 10억 초과 45%
※ 지방소득세 = 소득세의 10%
※ 실제 세금은 세무사와 상담하세요. Tax rates are approximate. Consult a tax professional.
What Is the Korean Income Tax Calculator?
This comprehensive income tax calculator (종합소득세 계산기) computes your Korean income tax using the progressive bracket system. It calculates: Total Revenue − Necessary Expenses = Gross Income − Deductions = Tax Base, then applies the appropriate tax rates (6% to 45%) by bracket. Local income tax (지방소득세) of 10% is added. Suitable for business owners, freelancers, landlords, and other income earners filing Korean taxes.
How to Calculate Comprehensive Income Tax
- Enter Total Revenue — Your gross income from all sources
- Enter Necessary Expenses — Business expenses, costs that reduce taxable income
- Set Deductions — Basic deduction (₩1.5M per dependent) and other deductions
- Add Tax Credits — Any applicable tax credits that reduce the final tax
- Click Calculate — View total tax, effective rate, bracket breakdown, and visual chart
Why Use This Income Tax Calculator?
- 8 Tax Brackets — Full 2026 Korean progressive tax bracket calculation (6%-45%)
- Bracket Breakdown — See exactly how much tax applies to each income bracket
- Effective Rate — Know your real tax rate vs the marginal rate
- Visual Chart — Color-coded bar shows tax vs take-home proportions
- Multiple Income Types — Business, freelance, rental, and other income support
Korean Income Tax Brackets (2026)
| Tax Base (과세표준) | Rate | Progressive Deduction |
|---|---|---|
| ≤ ₩14M | 6% | ₩0 |
| ≤ ₩50M | 15% | ₩1,260,000 |
| ≤ ₩88M | 24% | ₩5,760,000 |
| ≤ ₩150M | 35% | ₩15,440,000 |
| ≤ ₩300M | 38% | ₩19,940,000 |
| ≤ ₩500M | 40% | ₩25,940,000 |
| ≤ ₩1B | 42% | ₩35,940,000 |
| > ₩1B | 45% | ₩65,940,000 |
FAQ
Who needs to file comprehensive income tax?
In Korea, individuals with business income, freelance income, rental income, or other non-employment income must file comprehensive income tax (종합소득세) annually, typically by May 31st.
What are necessary expenses (필요경비)?
Necessary expenses are legitimate business costs that reduce your taxable income. For freelancers, this can include equipment, supplies, transportation, and office rent. Standard expense rates may also apply depending on your industry.
How is local income tax calculated?
Local income tax (지방소득세) is simply 10% of your calculated income tax. It's paid to your local municipality in addition to national income tax.
What deductions can I claim?
Basic deduction is ₩1,500,000 per dependent (including yourself). Other deductions include national pension contributions, health insurance, housing fund deductions, and more. Enter the total in the Other Deductions field.
Is this the same as salary income tax?
No. Salary earners have tax withheld by their employer and do year-end tax adjustment. This calculator is for comprehensive income tax filed by business owners, freelancers, and others with non-employment income.