Korea Take-Home Pay Calculator 2026 — Salary After Tax for Foreign Workers

Enter your annual salary to see your monthly take-home pay in Korea, what each deduction is, and how the regular tax method compares with the 19% flat tax for foreign workers. It covers pay months in 2026 only.

Annual salary (KRW, before tax)Total pay for one year before any deductions. Digits only; commas are added for you.

Monthly meal allowance (KRW)Only if your employer pays a cash meal allowance instead of providing meals. Up to ₩200,000 a month is exempt from tax under the regular method. Enter 0 if you have none.

Dependents including youNumber of family members counted for income tax. If it is only you, choose 1.

Children aged 8–20Count only children already included in the number on the left.

Pay monthThe National Pension limits change in July and the child tax deduction changed in March, so the month matters.

My salary is split into 13 payments (severance pay is included in the annual figure) If your contract folds one month of severance pay into the annual salary, monthly pay is the annual salary divided by 13 instead of 12.

Social insurance: which ones do you pay?

We do not decide this from your visa. Coverage depends on your visa, your home country and what your employer has filed, so you choose. If you are not sure, choose "Not sure" and we calculate as if you pay it.

National Pension

Health insurance (incl. long-term care)

Employment insurance

How to tell whether each one applies to you

This is our reading of the Korean laws, not advice. Visa-based rules change by decree, so confirm with your employer's HR team or the agency.

National Pension: Foreign nationals working at a covered workplace generally join automatically, unless the law of their home country does not give Korean nationals similar pension coverage (reciprocity). The Enforcement Rule excludes eight visa types (D-1, D-2, D-3, D-4, D-6, F-1, F-3, G-1). Some countries have social security agreements that can exempt you. Check with the National Pension Service (NPS): NPS foreigner guide (English) · social security agreements (English) · National Pension Act Art. 126 (our translation; Korean text).
Health insurance: A foreign national who works at a covered workplace and has completed alien registration (or resident registration or overseas-Korean residence reporting) becomes an employee subscriber. An employer can apply to exclude you if you already have equivalent medical coverage abroad or by contract. Long-term care insurance goes with health insurance. NHIS (English) · National Health Insurance Act Art. 109 (our translation; Korean text).
Employment insurance: It depends on your visa. Under the Enforcement Decree, some visa types are covered automatically (for example D-7, D-8 and D-9 with a reciprocity condition, F-5 and F-6), while others, such as workers with E-series work visas and F-4, are covered only if an application is filed. Whether the 0.9% employee premium applies in an "on application" case is something we could not confirm. Ask your employer or see ei.go.kr · Employment Insurance Act Art. 10-2 (our translation; Korean text).

19% flat tax: do you qualify?

These answers only decide the "eligible / not eligible" label below. They do not change your regular-method numbers.

First day you worked in Korea (optional)The flat tax needs this date to be on or before Dec 31, 2026.

I work for a related-party company (not a regional HQ) A company with a family or management-control relationship with you, as defined in the Enforcement Decree Art. 16-2(2). Leave unchecked if you are unsure and confirm with your employer. I am a tax non-resident Generally someone who has neither a domicile in Korea nor a residence of 183 days or more. This calculator only covers tax residents. I am a daily worker Daily workers are excluded from the flat tax.

Your result

Regular method vs 19% flat tax

Deadline: The flat tax applies only if you first started working in Korea on or before Dec 31, 2026. As the law stands today, someone who starts on Jan 1, 2027 or later is not covered.

What we checked about the 19% flat tax

It is an option, not automatic. The law says the income tax may be 19% of the earned income instead of the regular rates (Restriction of Special Taxation Act Art. 18-2(2)).
Local income tax is 10% of that income tax, so the two together are about 20.9% (Local Tax Act Art. 103-13).
It is for foreign nationals who are officers or employees, not daily workers, who first started working in Korea on or before Dec 31, 2026, and it covers income earned through the tax year that ends within 20 years of that first day. Those who work for a related-party company are excluded, with an exception for regional headquarters.
When you choose it, tax exemptions, deductions, reductions and tax credits do not apply, except for the housing-provided-by-employer benefit (Art. 18-2(3)). By our reading of the text, the ₩200,000 meal allowance exemption does not apply either, so we apply 19% to the whole monthly pay. We have not found a National Tax Service (NTS) interpretation on this, so check with the NTS or your employer.
To have 19% withheld each month, you apply through your employer by the 10th of the month after the month you worked (Enforcement Decree Art. 16-2(6)). A separate application is made at year-end tax settlement or when filing a comprehensive income tax return (Art. 16-2(4)). The applicant must not hold Korean nationality.
Whether you can switch back after choosing it: we could not find an official statement, so we do not say either way. Ask your employer or the NTS.

Law texts: Restriction of Special Taxation Act Art. 18-2 (our translation; Korean text) · Enforcement Decree Art. 16-2 (our translation; Korean text).

Deductions: what comes out each month

These are for the regular method.

Why is my first paycheck taxed so much?

We cannot see your payslip, so we cannot tell which of these applies to you. This is what the law says about monthly withholding.

Several deductions can come out of the same paycheck: the social insurances that apply to you, income tax and local income tax.
The income tax taken each month is an advance payment from the NTS simplified tax table, not your final tax. The final amount is settled at year-end tax settlement (Income Tax Act Art. 134 and 137).
The 19% flat tax is not applied by default. To have it withheld monthly you apply through your employer by the 10th of the month after the month you worked. Otherwise withholding follows the simplified tax table (Income Tax Act Art. 134(1)).
Whether each social insurance applies to you depends on your situation. Use the three questions above and confirm with your employer.

Why this amount (regular method)

Share this result

The link contains the numbers, choices and dates you entered (including your first work date if you filled it in). It has no name or account details.

Link

Estimate only — not tax advice. Actual withholding is decided by your employer and the National Tax Service (NTS). This calculator applies the rates in the laws and the NTS simplified tax table to the numbers you enter. Your payslip can differ.

Legal basis

Each law is linked to its Korean original on law.go.kr, the Ministry of Government Legislation's site. English titles are our translation. The Korean text is what counts legally. For a reference translation, see the Korea Legislation Research Institute's English law site; it is a reference translation, not legally binding, and may not include every provision used here.

Law (our translation)	Articles	Effective date	Last checked

Limitations: what this calculator does not cover

Please keep these four in mind first.

The monthly income tax is a withholding estimate. It is not your final tax, and year-end tax settlement results are not calculated.
We do not decide which social insurances apply to you from your visa. You choose, and "Not sure" is calculated as if you pay it.
Bonuses and performance pay are not included. Annual salary is split evenly into 12 (or 13) monthly payments.
Only the law in force on Oct 28, 2026 is used, for pay months in 2026. Later amendments are not reflected.

See all 12 limitations

Tax non-residents and daily workers are not calculated. If you tick either box, the regular-method numbers do not apply to you and the flat tax is marked not eligible.
Year-end tax settlement is not calculated. The regular method's monthly tax and the flat tax's 19% are advance amounts, and your final tax can differ. The comparison above is month-by-month withholding only.
The flat tax is calculated on the whole monthly pay including the meal allowance. This is our reading of the law's text, and we found no NTS interpretation. Check with the NTS or your employer.
We could not find an official statement on whether you can switch back after choosing the flat tax, or whether the choice can be made year by year. We do not say either way.
The 20-year window is read by calendar year. The final year is open to interpretation, and in that year we show "Check eligibility".
The government's 2026 tax-reform proposal is not law and is not reflected. If it is passed, the flat tax rate and the Dec 31, 2026 deadline could change, and we will update this page.
Laws that take effect after the date we last checked, including anything from 2027 on, are not reflected. The National Pension employee rate is already set to rise in 2027.
Whether the employment insurance employee premium applies when coverage is "on application" is not confirmed. Choose "Not sure" or "No" and check with your employer.
We do not convert currencies. All amounts are in Korean won.
Rounding below ₩10 follows common practice (round down) where the law gives no rule, so a payslip can differ by tens of won.
Health insurance is actually billed on last year's pay and settled the following year. This calculator uses the pay you enter, so it can differ in your first year or after a big pay change.
Other payslip deductions, such as student loans, wage garnishment or company loans, are not subtracted. Whether a family member counts as a dependent is not judged.

What this calculator does

It estimates monthly take-home pay in Korea for 2026 pay months, using the law in force on Oct 28, 2026. The regular method uses the same tables as the Korean version. Beside it, it shows the 19% flat tax some foreign workers can choose.

How to fill in each input

Enter your pre-tax annual salary, and a meal allowance only if it is paid in cash. For each insurance question, "Not sure" is calculated as if you pay it. The flat tax questions only change the eligibility label.

How to read the results

The table puts the regular method and the 19% flat tax side by side for one month. These are monthly withholding amounts, not your final tax for the year. Check the eligibility label before relying on the flat tax column.

Frequently asked questions

Who can choose the 19% flat tax?

A foreign officer or employee (not a daily worker) who first started working in Korea on or before Dec 31, 2026 and holds no Korean nationality. It covers income through the tax year that ends within 20 years of that day. Working for a related-party company is excluded, except at a regional headquarters. See Restriction of Special Taxation Act Art. 18-2 (our translation; Korean text).

Is the flat tax always lower?

No. It is 19% of your whole pay with no deductions, so the result depends on your pay and family. With the default inputs (₩30,000,000 a year, ₩200,000 meal allowance, one dependent), monthly take-home is ₩2,244,440 under the regular method and ₩1,754,010 under the flat tax. This compares monthly withholding only.

What does the flat tax leave out?

Exemptions, deductions, reductions and tax credits do not apply. The exception we found is employer-provided housing (Restriction of Special Taxation Act Art. 18-2(3)). The meal allowance exemption reads as not applying either, but we found no National Tax Service interpretation, so confirm with your employer or the NTS.

Do I pay National Pension, health insurance and employment insurance as a foreigner?

It depends on your home country, visa and employer filings, so the calculator asks you instead of guessing. National Pension generally applies unless your home country does not cover Koreans in a similar scheme or a social security agreement exempts you. Health insurance applies once you complete alien registration at a covered workplace. Employment insurance is automatic for some visas and on application for others. Confirm with your employer or the National Pension Service.

Is this my final tax bill?

No. Monthly income tax is an advance payment, settled at year-end tax settlement (Income Tax Act Art. 134 and 137). For the flat tax, the monthly 19% and the year-end election are separate applications (Enforcement Decree Art. 16-2(4) and (6)).

What happens if I started working in Korea in 2027 or later?

As the law stands on Oct 28, 2026, the flat tax requires a first day of work on or before Dec 31, 2026, so a later start is not covered. The 2026 government tax-reform proposal to change this is a proposal, not law and is not reflected here.

Can I get my National Pension back when I leave Korea?

Some foreign nationals may get a lump-sum refund, depending on country and visa (National Pension Act Art. 126(5)). This calculator does not work it out; a separate calculator is planned.

Update log

Oct 28, 2026 — English version released. The regular method uses the same calculation code, tax table and rates as the Korean calculator, and adds the 19% flat tax comparison for foreign workers. Laws are as in force on Oct 28, 2026.