South Korea Salary Tax Calculator (2026)
For an annual gross salary of $100,000, an employee in South Korea pays an effective tax rate of 32.2% and takes home roughly $67,775 per year (income tax, employee social contributions included).
2026 income tax brackets in South Korea
| Annual income (KRW) | Rate |
|---|---|
| 0 KRW to 14,000,004 KRW | 6% |
| 14,000,004 KRW to 50,000,004 KRW | 15% |
| 50,000,004 KRW to 87,999,996 KRW | 24% |
| 87,999,996 KRW to 150,000,000 KRW | 35% |
| 150,000,000 KRW to 300,000,000 KRW | 38% |
| 300,000,000 KRW to 500,000,004 KRW | 40% |
| 500,000,004 KRW to 999,999,996 KRW | 42% |
| 999,999,996 KRW and above | 45% |
Tax system: worldwide. Worldwide for residents (≥183 days/yr). Foreign residents with <5yr Korea residence in prior 10yr taxed only on Korea-sourced income + remitted foreign income. Local income surtax 10% of national PIT. Financial income (dividends+interest) below KRW 20M/yr: 14% WHT final; above KRW 20M: added to comprehensive income. No CGT on listed shares for small shareholders. Foreign workers may elect 19% flat rate (Income Tax Act Art. 18-2).
Open the interactive calculator for South Korea →