Personal income tax
Employee year-end settlement and an individual global-income return are different procedures. The NTS publishes foreign-taxpayer instructions in English and filing guidance in Chinese.
Filing & deadlines
Use the current NTS guidance to reach Hometax. Older English calculator pages explicitly calculate 2018 or 2020 tax and should not be used for 2025 or 2026 estimates.
Business and scope
This page links individual filing resources. Business registration and VAT filing are separate Hometax services; individual settlement is not company-tax filing.
Salary and take-home pay calculator
2026 annual salary-tax estimate · Korean resident citizens aged 18–59, ordinary employees enrolled in all applicable social insurance, one employer for the full year. Monthly taxable salary at least ₩2,156,880.
Annual estimate · 2026
- Annual gross earnings
- ₩48,000,000.00
- Employee mandatory contributions
- ₩4,664,280.00
- Annual income tax
- ₩2,786,130.00
- Annual income after tax and payroll deductions
- ₩40,549,590.00
- Average per calendar month (annual net ÷ 12)
- ₩3,379,132.50
Calculation details
- National income tax after modelled credits
- ₩2,532,850.00
- Local income tax
- ₩253,280.00
- National Pension
- ₩2,280,000.00
- Health and long-term-care contributions
- ₩1,952,280.00
- Employment insurance
- ₩432,000.00
- Personal allowances
- ₩1,500,000.00
- Taxable income after allowances
- ₩29,685,720.00
Automatically calculates the new 4.75% employee pension rate and July ceiling change, 3.595% health insurance, long-term-care ratio and 0.9% employment insurance. Enter the assessed monthly pension income (not contributions) for each half-year; the tool applies floors, caps and rates. Health/care reflects annual remuneration after settlement, which can differ from deductions actually collected this year. Tax includes wage-income deduction, personal/elderly/disability deductions, wage and qualifying child/marriage credits, and chooses between statutory health/EI deductions and the ₩130,000 standard credit. Local income tax is added separately. Dependants must meet income and age rules and cannot be claimed twice. Excludes credit-card spending, rent, education/medical/donation deductions, private pensions, subsidies, non-taxable allowances and foreign-worker flat-tax elections. Results are an annual estimate before those additional claims, not a complete year-end return.
Official basis and tool instructions
Official NTS filing directory and Hometax access
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- National Tax Service (NTS) — Reference 1https://www.nts.go.kr/english/index.do
- National Tax Service (NTS) — Reference 2https://www.nts.go.kr/english/na/ntt/selectNttInfo.do?nttSn=1350804
- National Tax Service (NTS) — Reference 3https://www.nts.go.kr/english/na/ntt/selectNttInfo.do?mi=10790&nttSn=1347686
- National Tax Service (NTS) — Reference 4https://g.nts.go.kr/english/ad/help/2020yearEndTaxCalclPage.do?mi=135022
Official sources
Sources checked 28 Oct 2026 · 2026 filing / 2025 income
- National Tax Service (NTS) — Reference 1https://www.nts.go.kr/english/na/ntt/selectNttInfo.do?nttSn=1350804
- National Tax Service (NTS) — Reference 2https://www.nts.go.kr/english/na/ntt/selectNttInfo.do?mi=10790&nttSn=1347686
- National Tax Service (NTS) — Reference 3https://g.nts.go.kr/english/ad/help/2020yearEndTaxCalclPage.do?mi=135022