Korean Income Tax Calculator (2026 rates)

Enter a tax base to get 2026 progressive income tax (6–45%), local tax, and the effective rate.

Total income − deductions

Progressive income tax

Korean income tax is tax base × rate − progressive deduction. The base is your total income minus deductions.

The 2026 brackets run 6% to 45% across eight steps (6% up to 14M KRW, then 15%, 24%, 35%, 38%, 40%, 42%, and 45% above 1B). Actual tax also subtracts credits and adds penalties; a 10% local income tax applies on top. See the VAT calculator or salary calculator.