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Freelancer 3.3% tax calculator

See the 3% income tax and 0.3% local income tax withheld from Korean personal-service business income, and the net amount.

Information needed

Enter amounts in Korean won (KRW), without commas. Do not enter names or resident registration numbers.

After changing an entry, calculate again. This calculator does not transmit or store your entries.

Reference results

Check the entries, then select Calculate.

Formula

When paying business income subject to withholding, 3% is withheld as income tax and 10% of that (0.3% of the payment) as local income tax. Income tax under KRW 1,000 is not collected. Amounts are rounded down to KRW 10.

What this calculator cannot apply

The 3.3% is a prepayment settled by the global income tax return the following May; depending on expenses, other income and deductions you may get a refund or owe more. Other withholding rates (service charges, medical services) and the distinction from other income (8.8%) are not applied.

Scope of results and official alternatives

Hometax ↗shows payment statements and global income tax filing.

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.