VAT Calculator
Last updated: 2026-06-25
VAT = supply value × 10%, total amount = supply value × 1.1.
To work back from the total: supply value = total ÷ 1.1, VAT = total ÷ 11.
Value-Added Tax Calculation
Value-added tax (10%)
0 KRW
| Item | Amount |
|---|---|
| Supply value (excluding VAT) | |
| Value-added tax (10%) | |
| Total amount (consideration) |
Based on the 10% general-taxpayer rate. Simplified taxpayers apply an industry value-added rate, and exemption depends on the business type. Confirm the details on the National Tax Service Hometax.
How to use
- Choose the basis — choose either the supply value (excluding VAT) basis or the total amount (including VAT) basis.
- Enter the amount — enter the chosen amount in Korean won.
- View the result — press Calculate to see the supply value, VAT, and total amount in a table.
How value-added tax is calculated
Value-added tax (VAT) is a tax on the supply of goods and services, and the rate for general taxpayers is 10% of the supply value. The supply value is the pure transaction amount excluding VAT, and adding 10% VAT gives the total amount (consideration). A tax invoice shows the supply value and the tax separately.
| Basis | Supply value | VAT | Total amount |
|---|---|---|---|
| Supply-value basis | supply value | supply value × 10% | supply value × 1.1 |
| Total-amount basis (back-calc) | total ÷ 1.1 | total ÷ 11 | total |
| Example | 1,000,000 KRW | 100,000 KRW | 1,100,000 KRW |
If you only know the total and want to separate the supply value and VAT, use supply value = total ÷ 1.1 and VAT = total ÷ 11. For example, a total of 1,100,000 won is a supply value of 1,000,000 won and VAT of 100,000 won. You file and pay the difference between the VAT collected on sales (output tax) and the VAT paid on purchases (input tax). Business profit is best viewed on a supply-value basis excluding VAT; check profit in the business profit calculator.
Frequently asked questions (FAQ)
How is VAT calculated?
Value-added tax is 10% of the supply value. On a supply-value basis: VAT = supply value × 10%, total = supply value × 1.1. To work back from the total: supply value = total ÷ 1.1, VAT = total ÷ 11.
What is the difference between supply value and total amount?
The supply value is the pure transaction amount excluding VAT, while the total amount (consideration) is the supply value plus 10% VAT, the full amount paid. A tax invoice shows the supply value and the tax separately.
Do freelancers also have to pay VAT?
Some freelancers who provide only personal services may be VAT-exempt. But if you are registered as a general business, you must charge VAT on sales and file and pay it. Whether you are exempt or taxable depends on your business type, so check with Hometax or a tax professional.
Is it also 10% for simplified taxpayers?
The VAT rate for general taxpayers is 10%. Simplified taxpayers apply an industry-specific value-added rate, so their actual burden is lower. This calculator uses the 10% general-tax basis, so simplified taxpayers should check their industry value-added rate separately.
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Last updated: 2026-06-25