What are the South Korea income tax rates for 2025?

This calculator uses the latest published South Korea tax brackets and personal allowance for the 2025 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 2025 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 2025 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.

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South Korea Income Tax Calculator2025

Currency: KRW (₩)

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Your income

Enter what you earn. Results update instantly.

Gross monthly income (KRW)

₩

Tax Year · 2025Source: NTS (소득세) + local income tax 10% of national + 4대 보험 (employee shares).

Take-home — 2025

₩0 ($0 USD)

₩0 ($0 USD) per month·from ₩0 ($0 USD) gross

Take-home 100.0%Tax 0.0%Social 0.0%

Income tax

₩0 ($0 USD)

Social

₩0 ($0 USD)

Effective rate

0.00%

Marginal rate

0.00%

Tax breakdown

Basic deduction−₩1,500,000 (−$1,095 USD)
Income tax (national)₩0 ($0 USD)
Local income tax (10%)₩0 ($0 USD)

Social contributions (employee)

National Health Insurance (3.545%)₩0 ($0 USD)₩0 ($0 USD) / mo
Long-term care (0.4591%)₩0 ($0 USD)₩0 ($0 USD) / mo
National Pension (4.5%, capped)₩0 ($0 USD)₩0 ($0 USD) / mo
Employment Insurance (0.9%)₩0 ($0 USD)₩0 ($0 USD) / mo

AI verification

Cross-check the displayed brackets against published rates for 2025.

Estimates only. Not tax, legal, or financial advice. Verify with a qualified professional or the official tax authority.

South Korea tax system at a glance

Official brackets and employee-side social contributions for tax year 2025.

Tax year

2025

Currency

KRW (₩)

Top marginal rate

45.0%

Tax-free threshold

—

Income tax brackets (8)

Income range	Rate
₩0 – ₩14,000,000	6.00%
₩14,000,000 – ₩50,000,000	15.00%
₩50,000,000 – ₩88,000,000	24.00%
₩88,000,000 – ₩150,000,000	35.00%
₩150,000,000 – ₩300,000,000	38.00%
₩300,000,000 – ₩500,000,000	40.00%
₩500,000,000 – ₩1,000,000,000	42.00%
₩1,000,000,000 – ∞	45.00%

Employee social contributions (4)

Contribution	Rate of gross	Annual cap
National Health Insurance (3.545%)	3.55%	—
Long-term care (0.4591%)	0.46%	—
National Pension (4.5%, capped)	4.50%	—
Employment Insurance (0.9%)	0.90%	—

Rates and caps estimated at a sample gross of ₩300,000.

South Korea income tax — FAQ

Common questions about the South Korea 2025 tax year and this calculator.

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