3.3% withholding calculator
Work out the 3.3% tax withheld from freelance pay, starting from gross or take-home pay.
Calculate from
- Contract amount
- 1,000,000 won
- Total withheld
- − 33,000 won
- Amount received
- 967,000 won
How it is calculated
- Income tax = payment × 3%, with amounts under 10 won dropped (Income Tax Act art. 129, National Treasury Management Act art. 47).
- Local income tax = income tax × 10%, with amounts under 10 won dropped (Local Tax Act art. 103-13).
- For freelance personal services paid from 1 July 2024, tax is withheld even when it is under 1,000 won (Income Tax Act art. 86, Enforcement Decree art. 149-3).
- A government bill to cut the rate to 2% (2.2% with local tax) from 2027 was sent to the National Assembly on 3 September 2026 and has not passed yet.
This calculator drops amounts under 10 won as the law requires, so it can differ by a few won from calculators that only round. It is a guide, not tax advice.
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