✓ 2026 tax year rules · for foreign employees in Korea
Your Korean year-end tax refund —
and whether 19% flat tax pays off
Enter your salary to see your expected refund. We calculate the normal progressive tax and the 19% flat rate for foreign employees, and show the lower one.
- No login
- Nothing stored
- Normal vs 19% compared
👆 Enter your total salary and press [Calculate my refund]
3Result
| Total salary | |
|---|---|
| Earned income deduction | |
| Income deductions | |
| Tax base | |
| Calculated tax | |
| Tax reduction (SME employee) | |
| Tax credits | |
| Final income tax for the year | |
| Tax already withheld | |
| Local income tax (for reference) |
ⓘ No child birth years entered, so the child tax credit (₩250,000 per child) is not included. Add them under ② Other personal details.
ⓘ Pension and health insurance are estimated from your salary. For exact figures, copy them from your payslip into the detail section.
💊 Ways to raise your refund
Based on what you entered — things you can still do before the year ends come first.
How it works
How your year-end settlement is calculated
A refund is tax you overpaid, not a bonus
Your employer withholds income tax every month using an official table. In January the tax for the whole year is recalculated with your real deductions. If more was withheld than you owe, you get the difference back — usually with your February or March salary.
Total salary → earned income deduction → other deductions → tax base → tax → credits → final tax
Foreign employees can choose between two methods
The normal method applies 6–45% progressive rates after deductions for family, cards, pension savings, rent and more. The 19% flat rate taxes your whole pay, including non-taxable items like the meal allowance, and allows no deductions at all. You can pick whichever is lower each year. The flat rate usually wins only above a total salary of about ₩165 million — see the flat tax guide.
This calculator assumes you are a tax resident
You are a resident if you have an address in Korea or stay here 183 days or more. Residents are taxed like Korean employees and can claim the same deductions. Non-residents can claim only a few items, so their result will differ.
Trust & scope
Frequently asked questions
Is this the official National Tax Service website?
No. It is a private calculator, not related to Hometax or the National Tax Service. It does not file or claim anything for you. Official filing is done through your employer andHometax.
When is the 19% flat tax rate better?
Usually only at high salaries. With only a ₩2.4 million meal allowance and no other deductions, the flat rate starts to win at a total salary of about ₩165 million. Dependents, pension savings and other deductions push that point higher. The calculator compares both for your numbers.
Do I need to enter personal information?
No. No name, alien registration number or certificate is needed. The amounts you enter are calculatedin your browser only and disappear when you close the page.
Can I use my Hometax PDF?
Yes. Download the year-end settlement PDF from Hometax (it is in Korean) and useFill from Hometax PDF. Cards, medical, education, insurance, pension, housing and donations are filled in automatically. The file is read in your browser and never uploaded. Seehow to download it.
Where can I get official help in English?
The National Tax Service runs an English help line for foreigners (1588-0560) and anEnglish website. Your employer’s payroll team files the settlement, so they are also the first place to ask about documents.
Who made this, and can I trust the numbers?
A developer who builds corporate year-end settlement systems implemented the Income Tax Act and the Special Tax Treatment Control Act, with automated tests checked against hand calculations. It is still an estimate, not tax advice — your final figures are on the withholding receipt from your employer.