Calculation order
Subtract reimbursements within each category, then apply the salary ×3% threshold to ordinary → unlimited → premature/congenital → fertility expenses. Ordinary eligible base is capped at KRW 7,000,000; ordinary/unlimited rate 15%, premature 20%, fertility 30%. One birth’s postpartum cost is capped automatically at KRW 2,000,000 and one person’s annual glasses/contact costs at KRW 500,000, then assigned to the selected medical category. For additional births or people, enter eligible totals after individual caps. Count each expense once.
Frequently asked questions
Can I file using this result alone? This is an estimate. Check your withholding statement and the responsible authority’s guidance before filing.
What this calculator does not cover
- These are estimates. Check with your employer’s year-end process or Hometax before filing.
Input requirements
This year’s pay and bonuses, excluding tax-free pay Use the annual total after excluding tax-free pay from your payslips.
Ordinary dependants medical expenses · Reimbursement for these medical expenses Only reimbursement attributable to this medical category; do not reallocate it to other categories.
Self, age 65+, age ≤6, disability or special-condition medical expenses · Reimbursement for these medical expenses Only reimbursement attributable to this medical category; do not reallocate it to other categories.
Premature or congenital-condition medical expenses · Reimbursement for these medical expenses Only reimbursement attributable to this medical category; do not reallocate it to other categories.
Fertility treatment expenses · Reimbursement for these medical expenses Only reimbursement attributable to this medical category; do not reallocate it to other categories.
Eligible postpartum care for ordinary dependants · Additional eligible total, excluding duplicates Ordinary dependants: sum the lesser of actual cost and KRW 2,000,000 per birth. Do not duplicate in ordinary medical expenses. Own costs belong in the unlimited category.
Eligible glasses for the unlimited category · Additional eligible total, excluding duplicates Sum after the KRW 500,000 annual cap per person. Do not duplicate in the unlimited medical field.
Postpartum care cost for one birth Enter the actual cost; the cap is applied automatically. Do not duplicate this cost in other medical or additional-total fields.
Corrective glasses/contact lens cost, one person/year Enter the actual cost; the cap is applied automatically. Do not duplicate this cost in other medical or additional-total fields.