3.3% Withholding Tax Calculator
Last updated: 2026-06-25
Korean freelancer withholding of 3.3% is 3% income tax + 0.3% local income tax, so net take-home = gross payment × 96.7%.
To back-calculate from the net amount: gross payment = net ÷ 0.967.
3.3% Withholding Calculation
Net take-home
0 KRW
| Item | Amount |
|---|---|
| Gross payment | |
| Income tax (3%) | |
| Local income tax (0.3%) | |
| Total withholding (3.3%) | |
| Net take-home |
The 3.3% withholding is prepaid tax. It is reconciled on next May's income tax return; check your estimated refund in the income tax calculator.
How to use
- Choose the basis — choose either the gross payment (contract amount) or the net take-home amount.
- Enter the amount — enter the chosen amount in Korean won.
- View the result — press Calculate to see the gross payment, income tax, local income tax, total withholding, and net take-home in a table.
How Korea freelancer 3.3% withholding is calculated
When paying freelancer / independent-contractor business income, the payer withholds a fixed rate in advance and remits it to the government; this is called withholding. The withholding rate on personal-service business income is 3% income tax, plus a local income tax equal to 10% of that income tax (0.3%), for a combined 3.3%.
| Item | Rate | Formula | Example (1M payment) |
|---|---|---|---|
| Income tax | 3% | amount × 3% | 30,000 KRW |
| Local income tax | 0.3% | income tax × 10% | 3,000 KRW |
| Total withholding | 3.3% | amount × 3.3% | 33,000 KRW |
| Net take-home | 96.7% | amount × 96.7% | 967,000 KRW |
If you only know the net amount and want the gross, divide the take-home by 0.967. For example, if you received 967,000 won, the gross payment was about 1,000,000 won. The 3.3% withheld is not lost money; it is prepaid tax, reconciled against your actual tax on next May's comprehensive income tax return as a refund or balance due. For more, see the Korea freelancer 3.3% and income tax refund guide.
Frequently asked questions (FAQ)
What is the Korean freelancer 3.3%?
It is the tax withheld when paying freelancer / independent-contractor business income: 3% income tax plus a local income tax of 0.3% (which is 10% of that income tax), for a total of 3.3%. The payer withholds it in advance and remits it to the government, so the freelancer receives the net amount.
How do you calculate the 3.3%?
On a gross basis: income tax = amount × 3%, local income tax = income tax × 10% (= amount × 0.3%), and net take-home = amount × 96.7%. For example, on 1,000,000 won the income tax is 30,000 won, local tax 3,000 won, and the take-home is 967,000 won.
Can I back-calculate the gross from the net amount?
Yes. Divide the net (take-home) amount by 0.967 to get the gross payment. For example, if you received 967,000 won net, the gross payment was about 1,000,000 won. The net-basis mode of this calculator does this automatically.
I had 3.3% withheld, can I get it back?
The 3.3% withheld is prepaid tax. On next May's comprehensive income tax return, if you paid more than your actual tax you get the difference refunded. The lower your income or the larger your expenses and deductions, the more likely a refund. Estimate your refund in the income tax calculator.
Do employees with social insurance also have 3.3% withheld?
The 3.3% withholding applies to business income (freelancers / independent contractors). An employee with a labor contract is subject to the four social insurances and wage income tax, so a simplified wage tax is withheld instead of 3.3%. The same work can have a different tax structure depending on the contract type.
Related calculators & guides
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Freelancer Tax Guide
3.3% and the income tax refund explained in one place.
Last updated: 2026-06-25