Freelancer Tax
Freelancer Tax — runs in your browser. Inputs are not stored.
Freelancer 3.3% withholding (Income tax 3% + local income tax 0.3% · for reference)
Enter values, then press Calculate.
※ Assumes the usual 3.3% withholding on business income. VAT and year-end income tax filing may differ.
How to use
- Choose direction. Contract amount → take-home shows tax withheld from a tax invoice or contract supply value. Take-home → contract amount reverse-calculates the invoice from what should land in the bank.
- Enter an amount in KRW. The default example is 1,000,000 KRW. The label switches between contract amount and take-home by direction.
- Check income-tax rate (default 3%) and local income-tax rate (default 0.3%). Together they are the familiar freelancer 3.3%.
- Press Calculate to see contract amount, income tax, local income tax, withholding total, and take-home.
- Reset restores contract 1,000,000 KRW, 3%, and 0.3%. VAT is not included on this screen.
Key concepts
The freelancer 3.3% calculator is for business-income withholding, freelance gig withholding, and take-home versus contract amount. Typical service business income often withholds 3% income tax plus 0.3% local income tax, totaling 3.3%. Contract → take-home is amount × (1 − 3.3%); take-home → contract is take-home ÷ 0.967.
This is separate from 10% VAT and tax-invoice supply value, and from the wage simplified withholding table. Rates can differ for ongoing vs other income. Check whether a design, development, or lecture invoice withholds 3.3%; talks and manuscripts may be other income at 8.8%. Results are for reference and may differ from notices, contracts, and year-end comprehensive income tax.
Example
Contract 1,000,000 KRW at 3% + 0.3% → income tax 30,000 KRW, local income tax 3,000 KRW, withholding 33,000 KRW, take-home 967,000 KRW. Put 967,000 KRW in take-home → contract mode and you get 1,000,000 KRW again. Contract 2,000,000 KRW scales to withholding 66,000 KRW and take-home 1,934,000 KRW. Changing the rate fields recalculates with the same formula. For reference.
Related: Four major social insurances (Korea) · VAT calculator · Net salary
Frequently asked questions
What does freelancer 3.3% add up?
Income tax 3% plus local income tax 0.3%, matching the on-screen defaults. For reference.
Is 10% VAT included in freelancer withholding?
No. This tool only calculates business-income withholding. VAT and tax invoices are separate. For reference.
Can I reverse-calculate contract amount from take-home?
Yes. Take-home → contract mode uses take-home ÷ (1 − withholding rate) for supply value. For reference.
Is wage withholding the same as freelancer 3.3%?
No. Wages use the simplified withholding table and similar rules. This screen assumes 3.3% business income. For reference.
Can I change the freelancer withholding rate?
Yes, in the income-tax and local income-tax fields. Some contracts are not 3.3% combined. For reference.
Is the freelancer 3.3% calculator a legally settled figure?
It is for reference. Confirm actual withholding and filing with a tax professional and National Tax Service rules.
Last reviewed: 2026-09-04