The calculation you need, step by step
Other income tax calculator
See Korean withholding on other income such as lecture or manuscript fees, with expenses, 20% income tax and 2% local income tax, and the net amount.
Reference results
Check the entries, then select Calculate.
Formula
Other income = payment − expenses; withholding is 20% of other income and local income tax is 10% of that. For lecture and manuscript fees and one-off personal services, 60% of the payment is deemed an expense. No tax applies if other income is KRW 50,000 or less per payment (minimum threshold). With the 60% deemed expense, the total is 8.8% of the payment.
What this calculator cannot apply
Other rates and thresholds (lottery and slot-machine winnings, non-pension withdrawals, sales of artworks and antiques), the separate-taxation option for KRW 3 million or less a year and settlement through global taxation 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.