The calculation you need, step by step
Global income tax calculator
Apply the basic rates (6–45%) of Article 55 of Korea’s Income Tax Act to a global income tax base and see local income tax and a reference additional payment or refund after prepaid tax.
Reference results
Check the entries, then select Calculate.
Basic rates
| Tax base | Tax rate | Progressive deduction |
|---|---|---|
| Up to KRW 14 million | 6% | - |
| Over KRW 14 million, up to KRW 50 million | 15% | KRW 1.26 million |
| Over KRW 50 million, up to KRW 88 million | 24% | KRW 5.76 million |
| Over KRW 88M to 150M | 35% | KRW 15.44 million |
| Over KRW 150M to 300M | 38% | KRW 19.94 million |
| Over KRW 300 million, up to KRW 500 million | 40% | KRW 25.94 million |
| Over KRW 500 million, up to KRW 1 billion | 42% | KRW 35.94 million |
| Over KRW 1 billion | 45% | KRW 65.94 million |
The tax base is global income minus income deductions; this calculator takes the tax base directly. Local income tax is 10% of income tax.
What this calculator cannot apply
Simple and standard expense ratios, bookkeeping expenses, income deductions, comparative taxation of financial income, separate-taxation options, penalties and interim prepayment are not calculated.
Scope of results and official alternatives
Hometax global income tax filing ↗shows the actual tax.
Calculation basis and official sources
This material is based on sources checked on November 7, 2026 (KST). Check subsequent amendments and transitional provisions for your particular case separately.