The calculation you need, step by step
VAT calculator
Split the 10% VAT from the supply value and total, and check the tax payable by simplified taxpayers using the value-added ratio for each business type.
Reference results
Check the entries, then select Calculate.
Standard taxpayers
Standard taxpayers calculate VAT as 10% of the supply value. If you enter a VAT-inclusive total, the total divided by 11 is treated as the tax and amounts under KRW 1 are dropped. The tax actually payable is output tax minus deductible input tax.
Simplified taxpayers
For simplified taxpayers, tax payable is VAT-inclusive sales × the business-type value-added ratio × 10%, minus 0.5% of VAT-inclusive purchases backed by tax invoices etc. If total sales for the year are under KRW 48 million, there is no obligation to pay. The simplified regime applies when the previous year’s sales were under KRW 104 million (under KRW 48 million for real estate leasing and taxable entertainment venues).
| Business type | Value-added ratio |
|---|---|
| Retail; recyclable material collection and sale; restaurants | 15% |
| Manufacturing; agriculture, forestry and fishing; parcel delivery | 20% |
| Accommodation | 25% |
| Construction; transport and warehousing; information and communications; other services | 30% |
| Financial and insurance services; professional, scientific and technical services; facility management, business support and rental services; real estate services; real estate leasing | 40% |
What this calculator cannot apply
Zero rating and exemptions, deemed input tax, the credit for issuing card sales slips, the e-filing credit, provisional assessments and returns, apportionment for mixed businesses, changes of taxpayer type and inventory tax, and penalties are not reflected. If your business type is unclear, check with the National Tax Consultation Center (126).
Scope of results and official alternatives
National Tax Service Hometax VAT return ↗: prepare the actual return there. This tool does not issue tax invoices or file returns for you.
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.