Calculation order
Gross salary excluding exempt pay → Employment income deduction → Employment income after deduction → Personal deductions → Public pension income deduction → Employee health, care and employment insurance · Deduction component → Housing income deduction → Card and cash income deduction → Combined income deduction limit excess → Taxable income → Calculated income tax → Employment income tax credit → Total child and birth tax credits → Marriage tax credit → Pension account tax credit → Insurance premium tax credit → Medical expense tax credit → Education tax credit → Total donation tax credit → Rent tax credit → Standard tax credit → Determined income tax → Local income tax; settlement rounding unverified → Income tax due/refund; negative means refund
For resident employees with employment income only. Enter education in four totals: own, preschool/school, university and disability special education. Add eligible amounts after per-person caps. Donations cover this year only; prior carryovers and carryover due to insufficient tax are excluded. Tax reductions, business and investment deductions are outside this estimate.
Local tax is 10% of determined income tax with fractional won dropped. Final under-ten-won settlement rounding requires confirmation and is omitted. Negative differences mean refunds.
Key changes 2025 → 2026 (KRW)
- Basic card deduction limit · Gross salary excluding exempt pay ≤70,000,000 · Children eligible for card deduction limit increase 1: 3,000,000 → 3,500,000
- Basic card deduction limit · Gross salary excluding exempt pay ≤70,000,000 · Children eligible for card deduction limit increase ≥2: 3,000,000 → 4,000,000
- Basic card deduction limit · Gross salary excluding exempt pay >70,000,000 · Children eligible for card deduction limit increase 1: 2,500,000 → 2,750,000
- Basic card deduction limit · Gross salary excluding exempt pay >70,000,000 · Children eligible for card deduction limit increase ≥2: 2,500,000 → 3,000,000
- Children eligible for tax credit: ≥8 → ≥9 (2026)
- Eligible early primary arts/sport fees: — → Under 9 or primary grade ≤2 at year end
- Income test for descendant university students: ≤1,000,000 (Gross salary excluding exempt pay ≤5,000,000) → Removed
- Hometown donation tax credit (100,000 < x ≤200,000): 15% → 40%
- Combined spouse rent expense limit: 10,000,000 → 10,000,000
- Rent housing with ≥3 eligible children: National housing size or assessed value ≤400,000,000 → ≤100 m² or market value ≤400,000,000
- Childcare pay exemption per month: 200,000 → 200,000 · Per child
- Private-school staff statutory parental leave pay cap per month: 1,500,000 → 2,500,000 / 2,000,000 / 1,600,000
- Production-worker night-pay eligibility: monthly pay / prior salary: 2,100,000 / 30,000,000 → 2,600,000 / 37,000,000
- Yellow Umbrella contribution limit (outside calculation): 3,000,000 / Quarter → 18,000,000 / Year
- Additional education excluded from card deduction: — → Lifelong/non-school degree courses and vocational training fees
No official 2026 worked examples were supplied; unaffected 2025 examples are reused. Childcare covers age ≤6. Annual night-pay exemption stays KRW 2,400,000. Private-school leave caps are months 1–3/4–6/7 onward, applicable to the tax period containing 2026-02-27. New Yellow Umbrella limits apply to payments from 2026-07-01. Remove exempt pay before entering salary.
Eligible dependants only. The 2026 transitional threshold is age 9; 2017 births are exempt from the amended age rule.
Rates: ordinary credit 15%, debit/cash/culture 30%, market/transit 40%. The salary ×25% threshold is filled in 15% →30% →40% order. Above KRW 70,000,000 salary, culture spending follows its original payment method. Additional relief is the minimum of eligible special-category components, unused potential deduction and the extra cap. Unverified year-over-year growth relief is omitted.
- Additional card deduction · Limit · Gross salary excluding exempt pay ≤70,000,000: 3,000,000 → 3,000,000
- Additional card deduction · Limit · Gross salary excluding exempt pay >70,000,000: 2,000,000 → 2,000,000
- Combined income deduction limit excess · Limit: 25,000,000 → 25,000,000
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.
Claim deductions for insurance, medical care, education, rent and similar costs? No: KRW 130,000 standard credit replaces special income deductions, special tax credits and rent credit. Housing savings and political, hometown and employee-share gifts can coexist.
Family members claimed, including yourself Include yourself. Check dependant relationship, age and income ≤ KRW 1,000,000, or salary ≤ KRW 5,000,000 if salary is their only income.
Do you meet the conditions for the women’s deduction? Employment income ≤ KRW 30,000,000; married woman or female household head with an eligible dependant and no spouse.
Do you meet the conditions for the single-parent deduction? No spouse and an eligible descendant/adopted child. Takes priority over the female taxpayer deduction.
Home loan interest that qualifies for deduction Only interest meeting acquisition/loan date, ownership, value and title conditions. Confirm transitional rules with your employer.
Eligible housing savings contributions Check no-home household-head/spouse eligibility. Salary ≤ KRW 70,000,000; contributions capped at KRW 3,000,000 a year.
Ordinary credit card spending Separate market, transit and culture/sport into their fields. Enter eligible spending during employment only.
Culture and sport by credit card Check facility and dates. Pool/gym facility fees qualify from 2025-07-01; coaching fees are excluded.
Children included in the card deduction Eligible descendants, adopted/foster children and remarried spouse’s children. The limit increase stops at 2 children.
Eligible children/grandchildren aged 9+ Eligible dependants only. The 2026 transitional threshold is age 9; 2017 births are exempt from the amended age rule.
Marriage registered this year; first lifetime claim Marriage registered in this tax year during 2024–2026, with no previous marriage credit claim.
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.
Own education total Add eligible own education without a cap. Exclude scholarships, tax-exempt aid and amounts you did not bear.
Eligible preschool and school education total For each person, exclude amounts above KRW 3,000,000 a year, then add the eligible amounts. Include secondary school uniforms after a KRW 500,000 per-person cap and school field trips after a KRW 300,000 per-person cap. Exclude scholarships and tax-exempt aid. Also include eligible arts academy and sports facility tuition for primary pupils under age 9 or in grade 2 or below at year end, within the same KRW 3,000,000 per-person cap.
Eligible university education total For each person, exclude amounts above KRW 9,000,000 a year, then add the eligible amounts. Exclude dependants’ graduate study fees, scholarships and tax-exempt aid. The income test is removed for descendant university students covered by the amendment; check eligibility for other relationships.
Disability special education total Add eligible disability special education without a cap. Exclude subsidised amounts you did not bear.
Hometown donation meets disaster-area conditions Only gifts to that authority within 3 months of disaster declaration. Do not combine with ordinary-area donations.
Eligible employee-share association donations Only eligible own donations made while not a member of that association.
Meets rent personal, contract and housing conditions Check no-home, contract and housing eligibility. In 2026 an eligible spouse in a different municipality may claim; combined rent expenses are capped at KRW 10,000,000 a year.
Rent expenses used for spouse’s claim Enter rent expenses used against the shared limit, not the spouse’s tax credit amount.
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.