Automatic Calculation Service for Year-end Tax Settlement
- This service is an automatic income tax calculation for 2018.
- This program is a service provided in order to help taxpayers report year-end settlement.
- The income tax calculated below may be different from the actual tax withheld by your employer.
- If you are in any doubt about this calculation of income tax, go to Help Desk (Q&A).
- A non-resident is not entitled to basic deduction (except for oneself), additional deduction (except for oneself), other deduction and credit (except for Tax credit for wage & salary income), etc..
- A foreigner may choose either Global taxation with progressive tax rate or Separate taxation of wage & salary income (including non-taxable wage & salary income) by multiplying such income by 19%, which is preferential to him/her. In selecting Separate taxation (the latter), provisions concerning such exemption, deduction, reduction and tax credit shall not be applicable (19% Flat Tax Rate Method).
Details of income from employments
| Item | Description | |
|---|---|---|
| Total Income from Employment | ￦ | Please input the total amount excluding non-taxable income, If you choose 19%Flat tax rate, input the amount including non-taxable income |
A foreign employee may choose either 19% Flat Tax Rate Method or Progressive Tax Rate Method
| 19% Flat Tax Rate Method | Progressive Tax Rate Method |
|---|---|
| Click for Calculation | Click for Calculation |
| Item | Answer (or Amount) | Description |
|---|---|---|
| ￦ | Amount received as payment for labor performed in Korea including non-taxable income from employment (automatically calculated) | |
| Flat Rate | 19% | (automatically calculated) |
| ￦ | Total income amount from employment × 19% (automatically calculated) | |
| ￦ | Monthly withholding tax (other than the local income tax) | |
| Taxes Due | (automatically calculated) |
Progressive Tax Rate Method
| Item | Answer (or Amount) | Description | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deduction for Wage & Salary Income |
KRW |
Equivalent to necessary expense (Automatically calculated)
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| Adjusted Wage & Salary Income | KRW | Gross Wage & Salary Income - Deduction for Wage & Salary Income (Automatically calculated) | ||||||||||||
| Sum of Monthly withholding tax(exckuding the local income tax) |
Gross wage & salary income amount is used when calculating income deduction for medical expenses and credit card usage, etc.
Calculation of income deduction for wage & salary income is not on a monthly basis. It is based on the total amount of wage & salary income for the relevant year.
Basic Deduction
| Item | Answer (or Amount) | Description | |
|---|---|---|---|
| Basic Deduction for taxpayer himself Deduction amount is ￦ 1,500,000 per annum. |
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| Spouse Deduction | Spouse with annual income of not more than ￦1,000,000 for the tax year | ||
| Dependent Deduction |
Enter number of qualified dependents with annual income of not more than ￦1,000,000 for the tax year. Deduction amount is ￦ 1,500,000 per capita for each Dependent Deduction item below. |
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| Dependent Deduction (item) | Lineal ascendants aged 60 or over (born on or before Dec. 31, 1958) | ||
| Lineal descendants |
- Lineal descendants aged 20 or under (born on or after Jan. 1, 1998) - Adopted children aged 20 or under. ※ In case that both the lineal descendant/adopted child and his/her spouse are diabled, his/her spouse is also treated as a lineal descendant. |
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- Brothers or sisters aged 20 or under or aged 60 or over ※ Spouse of siblings are not eligible for deduction. |
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| Recipient of assistances under Article 2(2) of the National Basic Living Security Act | |||
| - Children under foster care for the relevant taxable period of 6 months or more | |||
Spouse and Dependents who earn more than ￦ 1,000,000 are not subject to Basic Deduction.
Additional Deduction
| Item | Answer (or Amount) | Description | |
|---|---|---|---|
| The aged | Number of dependents whose age is 70 or over (born on or before Dec. 31, 1948)Deduction amount is ￦1,000,000 per capita a year | ||
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Additional deduction of ￦ 2,000,000 per a disabled person qualified for basic deduction <Definition of the disabled> ① A disabled person specified according to the Welfare of Disabled Persons Act ② A wounded and disabled person with no labour capacity specified according to the Act on the Honorable Treatment and Support of Persons, etc. of Distinguished Services to the State ③ A patient with a serious disease who needs constant care, other than ① and ② ※ In this case, a certificate/proof of his/her disability certified by a medical institution is necessary. |
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| Qualified Female Employee |
Deduction of ￦ 500,000 in case of ① or ② (her adjusted wage & salary income is not more than ￦ 30,000,000) - ① A female head of household who has no spouse but with dependent family members - ② A female worker with spouse (regardless of her spouse' income) |
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| Single-Parent | ￦1,000,000 per capita for single-parent employee(without spouse) having lineal descendants or adoptees who are subject to basic deduction (No double deduction with female employee) : Single-Parent apply first | ||
Pension Contribution Deduction
| Item | Answer (or Amount) | Description | |
|---|---|---|---|
| PensionContribution |
100% deduction for pension insurance contribution paid under National Pension Law ※ Excluding user's contribution |
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| 100% deduction for wage & salary income earners' contribution according to Public Officials Pension Act | |||
| 100% deduction for wage & salary income earners' contribution according to Military Pension Act | |||
| 100% deduction for wage & salary income earners' contribution according to Pension for Private School Teachers and Staff Act | |||
| 100% deduction for wage & salary income earners' contribution according to Special Post Offices Act | |||
Special Income Deduction (Insurance)
| Item | Answer (or Amount) | Description | |
|---|---|---|---|
| National HealthInsurance Premium |
Premium deducted from monthly wage & salary income (under the National Health Insurance Act) and long-term senior nursing insurance premium(medical insurance premium borne by employees under the Long-term Senior Nursing Insurance Law) ※ No limit to the amount |
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| Employment Insurance Premium |
Premium deducted from monthly wage & salary income under Employment Insurance Act ※ No limit to the amount |
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Other Deduction (Personal Pension Plan Deduction)
| Item | Answer (or Amount) | Description | |
|---|---|---|---|
| Personal Pension Plan |
Taxpayer joined on and before Dec. 31. 2000 - Deduction : Deposit Amount × 40% - Limit : 720,000 KRW |
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Other Deduction (Credit Card Usage)
| Item | Answer (or Amount) | Description | ||
|---|---|---|---|---|
| ① Credit Cards (excluding the usage ④,⑤,⑥) |
Amount of payment through Credit Cards | |||
| ② Cash Receipts (excluding the usage ④,⑤,⑥) |
Total amount of issued cash receipts | |||
| ③ Debit Cards (excluding the usage ④,⑤,⑥) |
Amount of payment through Debit cards or registered prepaid cards, etc. | |||
| ④ Amount spent in traditional markets | Amount spent on credit cards, debit cards, prepaid cards or cash receipts in traditional markets | |||
| ⑤ Amount spent on public transportation | ||||
| ⑥ Purchase of books, performance tickets (only for those with total pay of 70 mil. won or less) | Credit Cards | Amount spent on credit cards, debit cards, prepaid cards or cash receipts on books and performance tickets in the case of those with gross wage & salary Incomeof not over ￦70M | ||
| Cash Receipts | ||||
| Debit Cards | ||||
<How to calculate the deductible amount for credit card usage>
※ The deductible amount for credit card usage should be calculated only if the aggregate of credit card usage (①+②+③+④+⑤+⑥) exceeds 25% of the gross wage & salary income for the tax year.(If the aggregate of credit card usage is not more than 25% of the gross wage & salary income, the amount is not applicable to deduction.)
- Deductible amount : A - B
A = (①×15%) +{(②+③+⑥×30%)+(④+⑤)×40%}
B is calculated as follows:
- In case that ① ＜ threshold(gross wage&salary×25%)
B can be calculated by [(①)×15%]
- In case that ① ＜ threshold(gross wage & salary×25%) ≤ (①+②+③+④+⑤+⑥)
B can be calculated by [(①)×15%+{threshold-(①)}×30%]
- In case that (①+②+③+④+⑤+⑥) ＜ threshold(gross wage & salary×25%)
B can be calculated by [(①)×15%+{(②+③+④+⑤+⑥)}×30% +{threshold-(①+②+③+④+⑤+⑥)}]
※ Limit on deduction amount :
| total wage | less than ￦ 70,000,000 | ￦ 70,000,000∼￦ 120,000,000 | over ￦ 120,000,000 |
|---|---|---|---|
| deduction ceiling | Min[20% of Gross wage & salary income and ￦ 3,000,000] | ￦ 3,000,000 | ￦ 2,000,000 |
However, in case of the amount exceeding the deduction limit, the lesser amount between the excess and the amount spent in traditional markets + the amount spent on public transportation shall be additionally deducted (within limits of 1,000,000 won per annum respectively) (Maximum limits of 5,000,000 won)
Other Deduction (miscellaneous)
| Item | Answer (or Amount) | Description | ||
|---|---|---|---|---|
| Deduction for Small-sized Company and Self-employed Mutual aid association |
Amount of contribution a wage and salary income earner pays for the tax year for the Small-sized Company and Self-employed Mutual aid association ※ 100% of amount paid (Up to ￦ 5,000,000, ￦ 3,000,000, ￦ 2,000,000 per annum) |
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| Investment Association | 2016 |
If a resident makes an investment in an investment association of S/M enterprises establishment by December 31, 2020 10% of the investment association is deducted but, in case that an individual makes a contribution or investment in a venture company directly or through an investment association, ① Between Jan.1, 2016 and Dec.31, 2017 : 100%(for 15M won or less), 50% (for 50M won or less) or 30% (for more than 50M won), ② after Jan.1, 2018 and Dec.31, 2017 : 100%(for 30M won or less), 70% (over 30M won or not over 50M won) or 30% (for more than 50M won) is applied of the investment amount can be deducted from the global income amount in a tax year which the resident selects. he selected period is from a tax year in which the investment was made to a tax year in which 2 years elapsed from the tax year in which the investment was made. ※ Limit : Up to 50% of Adjusted Wage & Salary income |
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| after 2017 |
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| 2018 | ||||
| Contribution Deduction for Employee's Stock Ownership Association |
Contribution to an Employee's Stock Ownership Association to acquire stocks of the company which employs the members of the Employee's Stock Ownership Association ※ Min[Investment amount for the relevant tax year and ￦4,000,000(venture company ￦15,000,000] |
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| Deduction for workers in SMEs which maintain the same employment level |
50% deduction of reduced amount of wage/salary (up to 10 million KRW) for workers in SMEs which maintain the same employment level with reduced payment of wage/salary under agreement between the CEO and workers when the enterprises are in financial difficulties ※ Applicable on or before Dec. 31, 2018 |
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| Deduction for Long-term Collective Investment Security Savings |
eligibility：employees with less than 50M won of salary in the preceding taxable year deuction : 40% of his/her payment(up to 6M) in each taxable year Lmit : 2,400,000 KRW |
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Tax Exemption & Tax Credit
| Item | Answer (or Amount) | Description | ||||
|---|---|---|---|---|---|---|
| Tax Exemption | Income Tax Act | Payment a foreigner receives from his/her government, who is dispatched to Korea under an inter-government agreement. ※ Calculation of amount of tax exemption (Automatically calculated) : Calculated tax amount × (Adjusted wage & salary income subject to exemption/Adjusted wage & salary income) |
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| Restriction of Special Taxation Act | For the youth employed in SMEs | Qualified wage & salary for tax exemption |
If a taxpayer[aged between 15 to 34 aged(youth employee), 60 or more, the disabled(excluding military service period with the limit of 6 years] is employed in SMEs from Jan. 1, 2012 to Dec. 31, 2018, his/her wage & salary income tax will be exempted 100%,50%,70%, 90% for 3 years from the date of employment. (Limited : ￦1,500,000/year) - Taxpayer is Employed in SMEs from Jan. 1, 2012 to Dec. 31, 2013 : 100% - Taxpayer is Employed in SMEs from Jan. 1, 2014 to Dec. 31, 2015 : 50% - Taxpayer is Employed in SMEs from Jan. 1, 2016 to Dec. 31, 2018 : 70% (Limited : ￦1,500,000/year) * but youth employee is 90% in income of 2018 (Limited : ￦1,500,000/year) ※ Exempted tax amount ① Qualified wage & salary for tax exemption ② Gross wage & salary ☞【Tax calculated x (100% ① / ②) x 100%】+【Tax calculated x (50% ① / ②) x 50%】+ Min{[Tax calculated × (70% ① / ②) x 70%, ￦1,500,000]} + Min{[Tax calculated × x (90% ① / ②) x 90%, ￦1,500,000]} |
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| For foreign engineers |
○ Income tax exemption for foreign engineers
- If A person who provides technology in Korea under the licensing agreement(limited to an agreement of more than 300,000 dollars) of engineering technology in accordance with the Article 2(5) of the Engineering Industry Promotion Act., or if A person who works as a researcher in a R&D facility of a foreign-invested company which falls under certain requirements : 50% tax exemption for 2 years ※ Calculation of amount of tax exemption (Automatically calculated) : Calculated tax amount × (Adjusted wage & salary income subject to exemption/Adjusted wage & salary income) |
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| Tax Treaty |
○ Income tax exemption for qualified foreign teachers and professors under a tax treaty ※ Applied to qualified foreign teachers and professors who are teaching or engaging in research at a university or other recognized educational institutions such as elementary school, middle and high school. ※ Calculation of exempted tax amount : Calculated tax amount × (Adjusted wage & salary income subject to exemption/Adjusted wage & salary income) |
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| Tax Credit | Tax Credit for Wage & Salary Income |
○ The following amount is tax credited from the calculated tax amount a. Amount of tax credit
- Tax Credit for Wage&Salary Income × (1 - tax exemption ratio of wage & salary income*) * Tax exemption ratio of wage & salary income = Exempted tax amount of the youth employed in SMEs / Calculated Income Tax |
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| Tax Credit for Child |
○ As for child tax credit (including adopted and fostered child) of resident with global income, following amounts are deducted from the calculated global income tax.
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| new born/adopted child : 300,000 won for each child(second child 500,000, third child 700,000) | |||||||||||||||||||||
| Tax Credit for Pension Account | Retirement Pension accounts | Scientific technician | Payments made by employees under Scientists and Engineers Mutual-aid Association Act | Tax credit amount: The amount equivalent to 12% (15% for those with gross wage & salary income of 55 Mn won or less) of the pension account deposit amount (up to 7 Mn won per year; for pension savings, if gross wage & salary is 120 Mn won or global income is 100 Mn won or less, the ceiling is 4 Mn won. If global income exceeds 100 Mn won, the ceiling is 3 Mn won.) | |||||||||||||||||
| Guarantee of Workers' Retirement Benefits | Payments made by employees under Guarantee of Workers' Retirement Benefits Act | ||||||||||||||||||||
| Pension Savings Accounts | Deposit amount of pension savings accounts (joined on and after Jan.1, 2001)(up to 4M won) | ||||||||||||||||||||
| Tax credit for Insurance premium | Other Security Insurance |
Security insurance for taxpayer him/herself and dependents ※ Tax credit ratio : 12% ※ Up to ￦ 1,000,000 per annum |
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| Security Insurance for the disabled only |
Security insurance premium for the disabled only of which insurant or beneficiary is with disability, provided that the wage & salary income earner pays the premium for the disabled among his/her family members ※ Tax credit ratio : 15% ※ Up to ￦ 1,000,000 per annum |
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| Tax credit for Medical expenses | ① Taxpayer him/herself, |
Medical expenses paid by a taxpayer for him/herself, those aged 65 or over, or the disabled or Treatment cost for infertility ※ Tax credit ratio : 15% ※ No limit to the amount ※ Excluding such medical expenses as cosmetic/plastic surgery and health promoting medicine |
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| ② Aged 65 or over | |||||||||||||||||||||
| ③ The disabled | |||||||||||||||||||||
| ④ Treatment cost for infertility |
Treatment cost for infertility ※ Tax credit ratio : 20% ※ No limit to the amount |
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| ⑤ Other medical expenses |
Medical expenses paid by a taxpayer for the dependents eligible for basic deduction other than taxpayer him/herself, the aged and the disabled. ※ Tax credit ratio : 15% ※ Excluding such medical expenses as cosmetic/plastic surgery and health promoting medicine |
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| Deductible medical expenses | Automatically calculated | ||||||||||||||||||||
| Tax credit Amount | Automatically calculated | ||||||||||||||||||||
<How to calculate the deductible medical expenses>- Threshold: Gross wage & salary income × 3%* If the sum of medical expenses paid (①+②+③+④+⑤) is less than the threshold, deductible medical expenses are "0" * When the sum of medical expenses paid (①+②+③+④+⑤) exceeds the threshold, the amount in line ⑤ and the threshold are compared as follows:
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| Tax credit for Educational expenses | Taxpayer himself |
○ Tax credit ratio : 15% ○ Limit
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| Spouse, lineal descendant, sibling, the adopted, and fostered child subject to basic deduction | |||||||||||||||||||||
| The disabled Expenses |
○ Tax credit ration : 15% ◎ Educational expenses made to the following facilities for rehabilitation of the disabled who are subject to the taxpayer's basic deductions ① Social welfare facilities according to the Social Services Act ② The non-profit corporation / facility established under civil law and designated by the Ministry of Health and Welfare to operate rehabilitation of the disabled ③ Institutions providing rehabilitative services to the children with developmental disability designated by local governments under Article 21 (3) of the Act on Welfare Support to the Child with Disability ④ Facilities or corporations located in a foreign country and similar to ① or ② |
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<How to calculate the deductible educational expenses>Total education expenses for family members (taxpayer himself/herself included) qualified for basic deductions (No age limit) Educational expenses paid to schools according to the Early Childhood Education Act, the Elementary and Secondary Education Act and the Higher Education Act Educational expenses paid to cyber colleges under the Life-Iong Education Act and the educational courses under the Act on Recognition of Credits, etc. or the Act on the Acquisition of Academic Degrees through Self-education Educational expenses paid to an overseas educational institute Limited to students who are qualified to study abroad at his/her own expense under Articles 5 and 15 of the Regulations on Studying Abroad, if a resident who pays educational expenses for the students enrolled in an overseas educational institute works in Korea. Educational expenses paid to child-care centers under the Infant Care Act, private teaching institutes under the Act on the Establishment and Operation of Private Teaching Institutes and Extracurricular Lessons, or sports facilities for children before elementary schools Total education expenses for taxpayer himself/herself only Educational expenses paid for educational courses corresponding to one or more semesters of a college (including a cyber college and courses to obtain a degree) or a graduate school, and expenses paid for an hour-based program under the Higher Education Act Lecture fees paid for vocational education conducted by vocational institutes (subsidy is not included) |
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| Tax credit for Charitable Donations |
Donations to a political party, etc. as prescribed by Article 76 of the Restriction of Special Taxation Act ◎ Tax credit ratio - less than ￦100,000 : 100/110 - exceed ￦100,000 : 15%(25% of over ￦30,000,000) ◎ Limit : Up to Adjusted Wage & Salary income ※ Please enter actual amount paid |
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| ② Statutory Donations |
Donations to government relief funds relative to disasters, earthquakes, floods, etc., Donations to the Korean government or local autonomous government bodies. Donation for national defense purposes. Consideration for the voluntary support rendered in special disaster areas, etc. ◎ Limit : Adjusted Wage & Salary income - Political Fund Donations ※ Period of carry-over deduction if the amount exceeds the limit : 5 years |
if total amount of (Statutory Donations + Designated donation to organizations + Donation to employee stock ownership Ass.) are not more than 20M won, tax credit ratio is 15% (exceed 30M won:25%) | |||||||||||||||||||
| ◎ Limit : (Adjusted Wage & Salary income-Political Fund Donations-Statutory Donations) × 30% | |||||||||||||||||||||
| ④ Designated donations to organizations other than religious org |
◎ Limit - If the taxpayer did not make donations to religious organizations ; (Adjusted Wage & Salary income-Political Fund Donations-Statutory Donations-Donation to employee stock ownership Ass.) × 30% - If the taxpayer made donations to religious organizations ; [(Adjusted Wage & Salary income-Political Fund Donations-Statutory Donations-Donation to employee stock ownership Ass.)×10%] + Min[(Adjusted Wage & Salary income-Political Fund Donations-Statutory Donations-Donation to employee stock ownership Ass.)×20%, donations to organization other than religious organizations] ※ Period of carry-over deduction if the amount exceeds the limit : 5 years |
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| ⑤ Donations to religious org. | |||||||||||||||||||||
Outcome of the Year-end Tax Settlement
| Gross Wage & Salary Income | KRW | ||
|---|---|---|---|
| Deduction for Wage & Salary Income | KRW | ||
| Adjusted Wage & Salary Income | KRW | ||
| Basic Deduction | Taxpayer him/herself | 1,500,000 KRW | |
| Spouse | KRW | ||
| Dependents | KRW | ||
| Additional Deduction | The Aged (70~) | KRW | |
| The Disabled | KRW | ||
| Qualified Female Employee | KRW | ||
| Single-Parent | KRW | ||
| Pension Contribution Deduction | Other Pension Premium | KRW | |
| Donations | carried over | KRW | |
| Total | KRW | ||
| Income After Deduction | KRW | ||
Other Deduction
| Personal Pension Plan | KRW | |
|---|---|---|
| Credit Card Usage Deduction | KRW | |
| Miscellaneous | Deduction for Small-sized Company and Self-employed Insurance Funds | KRW |
| Investment Association | KRW | |
| Contribution Deduction for Employee's Stock Ownership Association | KRW | |
| Companies Maintaining Employment Deduction | KRW | |
| Deduction for Interest Payment for Housing Rental Loan without a Lump-sum Payment | KRW | |
| Amount exceeding the limit of special Income deduction | KRW |
|---|---|
| Tax Base | KRW |
| Calculated Income Tax | KRW |
Tax Exemption
| Income Tax Act | KRW | |
|---|---|---|
| Restriction of Special Taxation Act | The youth employed in SMEs | KRW |
| Foreign Engineers | KRW | |
| Tax Treaty | KRW | |
| Total | KRW | |
Tax Credit
| Tax Credit for Wage & Salary income | KRW | ||
|---|---|---|---|
| Tax Credit for Child | Numbers of Children | KRW | |
| New born/Adopted child | KRW | ||
| Tax Credit for Pension Account | Scientific technician | KRW | |
| Guarantee of Workers' Retirement Benefits | KRW | ||
| Pension Savings Accounts | KRW | ||
| Special tax credit | Other Security Insurance | amount applicable for deduction | KRW |
| tax credit amount | KRW | ||
| Security Insurance for the disabled only | amount applicable for deduction | KRW | |
| tax credit amount | KRW | ||
| Medical Expenses | KRW | ||
| Educational Expenses | Amount applicable for deduction | KRW | |
| Tax credit amount | KRW | ||
| Tax credit for Charitable Donations | KRW | ||
| Standard tax credit | 0 KRW | ||
| Taxpayers' Association | 0 KRW | ||
| Foreign Tax Credit | 0 KRW | ||
| Total | KRW | ||
| Income Tax | Local income Tax | Special Tax for Rural Development | Total | |
|---|---|---|---|---|
| Final Tax Liability | KRW | KRW | 0 | KRW |
| Pre-paid Tax | KRW | KRW | 0 | KRW |
| Taxes Due | KRW | KRW | 0 | KRW |
You are to pay 0 KRW of income tax and 0 KRW of local income tax.
If the aggregate amount of deductions (i.e. deductions for wage and salary income. basic deductions, additional deductions, etc.) exceeds the amount of total wage and salary income, the rest of deduction sections are expressed as"zero".
Upon applying eligible deduction for your Year-end Tax Settlement, the finalized tax amount minus already withheld tax amount gives a result; If the result gives "+" sign, it means you are to pay the given amount. If the result gives "-"sign, it means you are to receive a tax refund.
If the amount of income and deductions are not accurately entered, the result may differ from the actual tax amount.
Maximum deduction amount for each item is reflected in the result.
(ie. When ￦ 3,500,000 for one middle school student is entered, ￦ 3,000,000, maximum deduction amount for the item, is automatically taken for the calculation.)
| Income Tax | Local income Tax | Special Tax for Rural | |
|---|---|---|---|
| Final Tax Liability | KRW | KRW | KRW |
| Pre-paid Tax | KRW | KRW | KRW |
| Taxes Due | KRW | KRW | KRW |
This automatic calculation is based on "Easy Guide for Foreigners' Year-end Tax Settlement". Automatic calculation for non-residents is not available.
If the amount of income and deductions are not accurately entered in each of the boxes above, this program will produce incorrect results.
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