#Freelance
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Calculators
Korean Interim Income Tax Calculator - Not Half of Last May
The statute adds last November's interim payment too, then halves the sum. Under 500,000 won nothing is collected.
Calculators
Korean Comprehensive Income Tax Calculator (2026) — Where the 3.3% Refund Turns
The number 3.3% appears in no statute: it is Article 129 of the Income Tax Act (3%) multiplied by Article 103-13 of the Local Tax Act (10% of that tax). The statutory basis for the pension premium deduction is now filled in too.
Taxes
Korea's Freelance 3.3% — A Number That Appears in No Statute
We opened the provisions themselves. The 3.3% turns out to be 3% x 1.1, and the 8.8% takes three provisions multiplied together.
Taxes
Korea's Comprehensive Income Tax 2026 — Verified Against the NTS's Own Example
We recomputed the tax office's published worked example and matched it to the won. Plus what really counts toward the 15-million-won pension line.
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