Other Income Tax
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Other income 8.8% withholding (Necessary-expense option · For reference)
Enter values, then press Calculate.
※ 8.8% is 8% income tax + 0.8% local tax. With necessary expenses on, the rate applies to 40% of the payment. May differ by type (lecture fees, manuscript fees, etc.).
How to use
- Enter payment amount (KRW). The default example is 1,000,000 KRW. Use the total actually agreed, such as a lecture fee or manuscript fee.
- Decide whether to turn on tax after 60% necessary expenses. It is on by default, so only 40% of the payment is the tax base. Turning it off multiplies the rate on the full payment.
- Check the income-tax rate (default 8%) and local income-tax rate (default 0.8%). Together they are the commonly cited other-income 8.8% (Korea).
- Press Calculate to see necessary expenses, tax base, income tax, local income tax, total withholding, and take-home amount.
- Reset restores 1,000,000 KRW, necessary expenses on, 8%, and 0.8%. This is a different screen from business-income 3.3%.
Key concepts
The other-income tax 8.8% calculator is used when looking up withholding on lecture fees, manuscript fees at 8.8%, and 60% necessary expenses. Other income (Korea) uses a different rate from business-income 3.3%. 8.8% is income tax 8% + local income tax 0.8%. When 60% necessary expenses are allowed, the rate applies only to 40% of the payment, so the effective burden is about 3.52% of the payment.
Ongoing, repeated services are often business income at 3.3%; one-off lectures and manuscripts are commonly treated as other income. Withholding is tax taken in advance and may be settled or refunded on comprehensive income tax in May. If the expense ratio for the industry is not 60%, turning the checkbox off or only matching the rate fields can diverge from this screen’s 60% formula. Results are for reference; income classification and necessary expenses can differ from a tax professional or NTS rules.
Example
Payment 1,000,000 KRW, 60% necessary expenses on, 8% + 0.8%: expenses 600,000 KRW, tax base 400,000 KRW, income tax 32,000 KRW, local income tax 3,200 KRW, withholding total 35,200 KRW, take-home 964,800 KRW. Turning expenses off applies 8.8% to the full payment: withholding 88,000 KRW, take-home 912,000 KRW. Payment 500,000 KRW with expenses on: withholding 17,600 KRW, take-home 482,400 KRW. For reference only.
Related: Freelancer 3.3% calculator · VAT · Four major insurances
Frequently asked questions
How does other-income 8.8% differ from freelancer 3.3%?
3.3% is withholding on business income (services); 8.8% is withholding on other income (Korea). It depends on the nature of the contract. For reference only.
What if I turn off 60% necessary expenses?
8.8% is applied to the full payment, closer to a type with no expenses. For reference only.
Is other-income withholding settled on comprehensive income tax?
Withholding is tax taken in advance. It may be settled or refunded on comprehensive income tax in May. For reference only.
Are all freelancers on other-income 8.8%?
No. Ongoing, repeated services are often business income at 3.3%. For reference only.
Is the other-income 8.8% calculator a legally final figure?
It is for reference. Confirm income classification and necessary expenses with a tax professional or NTS rules.
Is the other-income payment sent to a server?
No. Calculation stays in the browser. The entered amount is not stored.
Last reviewed: 2026-09-04