Korea’s simplified income tax withholding table

Employers use the National Tax Service table to estimate monthly salary tax withholding. Employees may choose 80%, 100% or 120% of the table amount.

Checked 2026-09-23 · Estimates and reference information, not legal or tax advice.

What the table does

The simplified table uses taxable monthly pay and the number of eligible family members to estimate income tax to withhold from wages. It is not the final annual tax calculation.

Choosing 80%, 100% or 120%

The worker may choose an allowed withholding percentage. Monthly income tax = table amount × selected percentage, subject to the relevant rounding procedure.

What changes

A lower percentage increases current take-home pay but can increase tax due at settlement. A higher percentage does the reverse and may increase a later refund. It does not change the final tax liability by itself.

Points to check

Family information, taxable pay and tax-free allowances affect the table lookup. Local income tax is also withheld. Check the official table for an exact amount.

Try the calculator

Sources

These Korean-language sources were checked on 2026-09-23. Laws and rates may have changed; consult the originals before an important decision.