Foreign Worker 19% Flat Tax
vs. Progressive Tax Calculator

Enter your annual salary and number of dependents, and we'll calculate whether the 19% flat tax special rate or the standard progressive rate is better for you.

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Before you start — This calculator assumes you're a tax resident. If you're not sure, check the resident status self-check first. The 19% flat tax special rate requires that your first date of employment in Korea be on or before December 31, 2026, and it applies for 20 years from that tax year.
KRW

Enter your pre-tax annual salary (total gross wages before excluding tax-free income).

people

Used only for the basic deduction (₩1.5 million per person). Include only dependents who qualify for the basic personal deduction under the Income Tax Act.

If left blank, we'll assume you're eligible for the special rate (on or before Dec 31, 2026).

Estimated Tax Burden (Including Local Income Tax), at a Glance

Flat Tax CalculationAmount
Progressive Tax CalculationAmount

This estimate reflects only the wage income deduction (Income Tax Act Art. 47), basic deduction (Art. 50, ₩1.5 million per person), and wage income tax credit (Art. 59). Special income and tax deductions (insurance, medical, education expenses, etc.) are not included, so your actual tax may differ — and choosing the flat tax means you can't claim any of those special deductions at all. Please confirm the exact amount through a consultation.

We'll Confirm Exactly Which Option Is Better

You can re-choose every year at year-end settlement, so it's worth comparing again each time

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