Freelancing in Korea guide

Check Korean Freelancer Withholding and Net Payment

The common 3.3% deduction is withholding, not a final tax rate. Calculate the invoice amount, withholding and expected deposit separately.

Looking for these?Korea freelancer 3.3%contractor withholdingKorea VATfreelancer net pay

A practical order

Calculate in three steps

  1. 01

    Confirm the gross amount

    Identify whether the contract amount includes VAT and what amount is subject to withholding.

  2. 02

    Calculate 3.3% withholding

    Estimate 3% income tax plus 0.3% local income tax deducted at payment.

  3. 03

    Review filing later

    The final tax is determined through Korea’s annual comprehensive income tax filing.

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Calculators you need

4 calculators

Results are estimates based on your inputs. For Korean tax, insurance and employment items, review each calculator’s rules and exclusions and confirm important decisions with the relevant institution or a qualified professional.

Before you calculate

Frequently asked questions

Is 3.3% the final tax?

No. It is generally withholding, and the final tax may produce an additional payment or refund.

Is VAT included in the 3.3%?

No. VAT and income-tax withholding are separate concepts and depend on the contract and registration status.

Does this apply outside Korea?

The calculator is based on South Korean treatment. Other countries use different rules.