Korea Freelancer Tax Calculator — 3.3% Withholding Tax

Contract Amount (before tax)

KRW

Amount You Receive

—KRW

Contract Amount—

Income Tax (3%)—

Local Income Tax (0.3%)—

Total Tax (3.3%)—

Amount Received—

What is the 3.3% Freelancer Tax in Korea?

When you work as a freelancer or independent contractor in Korea, your client withholds 3.3% of your payment as tax (3% income tax + 0.3% local income tax). This is a prepayment — you file your actual income tax return in May and may receive a refund or pay more depending on your total annual income.

FAQ

Does the 3.3% tax apply to foreigners?

It depends on your visa and tax residency status. Foreign freelancers working in Korea may be subject to different withholding rates. Some nationalities may have tax treaty benefits. Consult the National Tax Service (nts.go.kr) for your specific situation.

Do I need to file a tax return as a freelancer in Korea?

Yes. If you earn freelance income in Korea, you should file a comprehensive income tax return (종합소득세) every May for the previous year's income. The 3.3% withheld is credited against your final tax bill.

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This calculator is for reference only. Tax obligations vary by visa type and residency status. Consult the NTS (nts.go.kr) for accurate information.