Freelancer 3.3% Withholding Calculator
Work out the take-home pay on a Korean freelance contract after the 3.3% withholding — 3% income tax plus 0.3% local income tax — including when the small-amount rule drops the tax to zero.
How to use
- Enter the contract amount before tax.
- Income tax 3%, local income tax 0.3%, the total withheld and your take-home pay appear instantly.
- If the contract is small enough for the small-amount rule, the tax shows as 0 and the note changes to say so.
- Copy the gross amount and the withholding breakdown into your own invoice or settlement sheet.
FAQ
How is the 3.3% split?
It is business income tax of 3% plus local income tax of 0.3%, which is 10% of the income tax.
What is the small-amount rule?
If the calculated income tax comes out below 1,000 won, it is not withheld at all — and neither is the local income tax, so you receive the whole contract amount.
Is 3.3% everything I owe?
No. The 3.3% is only withholding; the actual tax is settled when you file your comprehensive income tax return the following May, which can mean a refund or an extra payment depending on your income and expenses.
Does it apply to salary as well?
No. 3.3% is the withholding rate for business income. For an employment contract the tax follows the withholding table, so use the take-home pay calculator instead.
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