GlobalTax

Income Tax FAQ — pick your country

Detailed answers for every country we cover. Brackets, deductions, social contributions, residency rules — all in one place.

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South Korea

Tax year 2026 · KRW

Open South Korea calculator →

Korea taxes income progressively from 6% to 45%, plus a 10% local income tax on top. Mandatory contributions cover National Pension, Health Insurance, Long-Term Care and Employment Insurance — together roughly 9% employee-side.

Income tax brackets (2026)

Income rangeRate
₩0₩14,000,0006.00%
₩14,000,000₩50,000,00015.00%
₩50,000,000₩88,000,00024.00%
₩88,000,000₩150,000,00035.00%
₩150,000,000₩300,000,00038.00%
₩300,000,000₩500,000,00040.00%
₩500,000,000₩1,000,000,00042.00%
₩1,000,000,00045.00%

Employee social contributions

ItemAnnual @ ₩200,000 gross
National Health Insurance (3.545%)₩7,090
Long-term care (0.4591%)₩918
National Pension (4.5%, capped)₩9,000
Employment Insurance (0.9%)₩1,800

Detailed questions

What are the South Korea income tax rates for 2026?

This calculator uses the latest published South Korea tax brackets and personal allowance for the 2026 tax year, sourced from NTS (소득세) + local income tax 10% of national + 4대 보험 (employee shares).. Enter any gross salary above to see the bracket-by-bracket breakdown, your effective rate, and your marginal rate.

How is take-home pay calculated in South Korea?

We start with your gross salary, apply the South Korea personal allowance and any standard deductions, run the result through the 2026 progressive income tax brackets, then subtract mandatory employee social-security and equivalent contributions. The number left is your annual and monthly net pay.

Does this include social security and other payroll deductions in South Korea?

Yes. The South Korea calculator models employee-side social security, pension, health, and any solidarity or surcharge components that apply to wages. Employer-side contributions are excluded because they don't reduce your take-home pay.

Is the South Korea calculator accurate for my situation?

It's a single-filer wage estimate that uses official 2026 rates. Your actual tax can differ based on filing status, dependants, regional or municipal taxes, salary-sacrifice arrangements, capital gains, and other personal credits. Treat the result as a strong first estimate, not tax advice.

What's the effective tax rate on a ₩100,000 salary in South Korea?

At ₩100,000 gross per year, the model returns an effective tax-and-social-security rate of about 0.0% and a marginal rate of about 0.0% — leaving roughly ₩90,596 as annual take-home. Enter your own salary above for a tailored breakdown.

Source: NTS (소득세) + local income tax 10% of national + 4대 보험 (employee shares).. Estimates only — not tax, legal or financial advice. Verify with the official tax authority before relying on any figure.