Free Tool — Income Tax
Korean Tax Calculator 2025
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
2025 Korean Income Tax Brackets
| 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
19% Flat Tax for Foreigners
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.
Social Insurance Rates (4대보험)
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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