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Salary & Tax

Salary & Tax

What actually lands in your account from a Korean salary — and what gets taken out — explained from a foreigner’s point of view.

Featured calculator · Net salaryestimateAn estimate from the values you enter. The real amount can vary by situation.
Gross monthly pay
KRW
Take-homeInsuranceTax
Monthly take-home
0KRW
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QHow is take-home pay decided?

Your take-home is your gross pay minus the four social insurances (your share) and income tax plus local income tax. For typical salaries it’s usually about 85–90% of gross, and a bit lower at higher incomes.

Why is that — National Pension, health and employment insurance are fixed percentages of your pay, while income tax uses progressive brackets. So as your pay rises, the share taken out creeps up a little too.

How it differs by visa
E-7 / E-9 work The four insurances and income tax apply the same as for Korean nationals. Some countries can reduce income tax under a tax treaty.
D-2 student Part-time work with hour limits is typical. How you enroll in insurance depends on how much you earn.
Your exact income tax depends on dependents and non-taxable items. The calculator above assumes the basic single-person deduction — an estimate.
Labor Standards ActIncome Tax simplified table As of 2026-03-01

QWhat are the four insurances, and how much?

National Pension, health (plus long-term care) and employment insurance together take about 9.4% of your pay as your share. Industrial-accident insurance is paid entirely by your employer.

Why is that — Each one is a social insurance covering retirement, medical care, unemployment and workplace injury. Once you’re enrolled in health insurance it covers a large share of your medical bills, and National Pension can sometimes be refunded as a lump sum when you leave Korea.

National Pension4.5%
Health insurance3.545%
Long-term care12.95% of health
Employment0.9%
Good to know
Lump-sum refund Depending on the agreement with your home country, you may be able to claim your National Pension back when you leave (varies by country).
National Pension ServiceNational Health Insurance Service As of 2026-03-01

QYear-end settlement — do foreigners do it too?

Yes. Foreigners with employment income go through year-end settlement too. It compares the tax you paid over the year with what you actually owe — you get money back if you overpaid, or pay more if you underpaid.

Why is that — The income tax withheld each month is only an approximation, so at year-end deductions like medical costs, rent and donations are applied to settle up. Foreigners can also elect the flat 19% rate, so you can pick whichever is better for you.

The monthly-rent tax credit is available to foreigners too if you meet the conditions. Keep your fixed-date registration, contract and transfer records.
NTS HometaxRestriction of Special Taxation Act As of 2026-02-15

QDoes tax differ by visa?

The base rate is the same, but your actual burden can change with tax treaties, the flat-rate election and your residency status.

Why is that — Resident vs. non-resident status and whether your home country has a tax treaty are the key factors. The same salary can be taxed differently depending on how you file, so it’s worth checking once before your first year-end settlement.

Tax treaties differ by country. If a large amount is at stake, check with a tax professional.
NTS guide for foreigners As of 2026-02-15

Related calculators

Net Salary
Gross → net
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Estimate by income
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Year-end refund estimate
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Common terms

Take-homeWhat you actually receive after tax and insuranceNon-taxablePay items not subject to tax (e.g. a meal allowance)WithholdingTax your employer deducts from your pay in advanceDeductionAn amount subtracted from your taxable income
See the full glossary →

Before your first paycheck

  1. Get your payslip
    Check gross, take-home and deductions every month
  2. Confirm insurance enrollment
    Make sure you’re enrolled after starting, and keep your card
  3. Review non-taxable items
    Whether meals, transport, etc. are treated as non-taxable
  4. Gather year-end documents
    Keep receipts for rent, medical costs and donations

Frequently asked

The number of dependents, your non-taxable items, and whether you’re enrolled in the pension all change take-home — even at the same gross salary.

If your home country has a social-security agreement with Korea or is eligible for a lump-sum refund, you can apply when you leave. Conditions vary by country.

You miss any refund you were owed, and if you underpaid you may face a penalty. Your employer usually handles it, but you need to keep your own documents.

This page is general information, not tax advice. Rates and rules can change, so confirm with official agencies. All figures are estimates.