Withholding Tax Calculator (Korea)
Calculate Korea's 3.3% freelancer withholding and 8.8%/4.4% other-income withholding, with net pay and reverse gross.
Enter an amount to get the tax and net received.
The 3.3% (3% income + 0.3% local) is a prepaid withholding. Freelancers settle it in May the next year via the global income tax return, which may lead to a refund or extra payment.
🔒 The amounts you enter are calculated in your browser and never sent to a server.
Freelancer 3.3% withholding
Business (freelance) income is withheld at 3.3% — 3% income tax plus 0.3% local tax. A 1,000,000 KRW payment loses 33,000 KRW, leaving 967,000 KRW. Switch to the Net basis to work backwards from an agreed take-home amount.
Other income at 8.8% / 4.4%
Lecture fees, royalties and similar other income apply 22% (20% income + 2% local) to the taxable amount after deemed expenses. A 60% expense rate makes an effective 8.8% of the payment; 80% makes 4.4%. No tax is withheld when the taxable amount per payment is 50,000 KRW or less.
3.3% is a prepayment
The 3.3% is a prepaid withholding, not the final tax. Freelancers settle everything the following May via the global income tax return, which can lead to a refund or extra payment.
Private by design
Every calculation runs in your browser and the amounts you enter are never sent to a server.
Frequently asked questions
What makes up the 3.3%?
3% income tax plus 0.3% local income tax (10% of the income tax). Enter the payment to see the tax and net amount.
Can I work backwards from the net amount?
Yes. Switch to the Net basis and enter what you received; the tool recovers the gross payment (net ÷ 0.967) and the withholding.
Is 3.3% the final tax?
No. It is a prepayment settled the following May via the global income tax return, so you may get a refund or owe more.
Are the amounts sent anywhere?
No. Everything is calculated in your browser and nothing is uploaded.