Kalkulator pemotongan 3,3% Korea Selatan
Masukkan nilai kontrak atau neto untuk menghitung pemotongan penghasilan usaha 3,3% Korea Selatan dengan pajak penghasilan dan pajak lokal terpisah. Periksa kembali aturan resmi terkini.
Masukan
Perkiraan KRW dengan tarif 3% penghasilan usaha dan 0,3% pajak lokal Korea Selatan. Ini bukan pajak final; periksa kembali aturan resmi Korea Selatan terkini.
Hasil
Masukkan KRW untuk melihat pemotongan Korea Selatan dan neto.
- Nilai kontrak bruto
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- Neto
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- Pajak penghasilan usaha Korea Selatan 3,0%
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- Pajak penghasilan lokal Korea Selatan 0,3%
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- Total pemotongan Korea Selatan 3,3%
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langsung bisa dipakai.
- Terlihat sejak awalArea input dan hasil dibuat jelas.
- Hasil lebih duluAngka utama ditaruh di depan, detail mengikuti seperlunya.
- Tidak banyak syaratTanpa akun atau data tambahan sebelum memakai alat.
Memahami pemotongan penghasilan usaha 3,3% Korea Selatan
Pasal 129 Undang-Undang Pajak Penghasilan Korea Selatan menetapkan pajak penghasilan 3% untuk penghasilan usaha yang dipotong, ditambah 0,3% pajak lokal (10% dari pajak penghasilan), total 3,3%.
Pemotongan bukan pajak final. Periksa kembali aturan resmi terkini sebelum pembayaran atau pelaporan.
Confirm it is withholding-target business income
The 3.3% model assumes the payment is classified as withholding-target business income in South Korea.
Do not apply this estimate to employment income or other income categories.
- Confirm the payment's nature
- Confirm income classification
- Compare contract and payment statement
Calculate the 3% income tax
Income Tax Act Article 129 specifies 3% for withholding-target business income.
On gross KRW 1,000,000, income tax is KRW 30,000.
Separate the 0.3% local income tax
The Local Tax Act requires special collection of 10% of income tax as local income tax, which is 0.3%.
Recheck current rates in official South Korea sources.
Read net pay as 96.7%
The model subtracts 3.3% from gross and displays 96.7% as net.
VAT and separate deductions are excluded.
- Check gross KRW
- Check 3.3% withholding
- Check estimated net KRW
Reverse from desired net KRW
Divide desired net by 0.967 to estimate gross contract value.
This arithmetic does not determine income classification.
- Enter desired net KRW
- Review division by 0.967
- Confirm gross KRW and rounding
Compare withholding and net by contract size
At KRW 3,000,000 gross: income tax KRW 90,000, local tax KRW 9,000, total withholding KRW 99,000, net KRW 2,901,000.
At KRW 5,000,000: total withholding KRW 165,000, net KRW 4,835,000. At KRW 10,000,000: total withholding KRW 330,000, net KRW 9,670,000.
At KRW 30,000,000: total withholding KRW 990,000, net KRW 29,010,000. Withholding scales proportionally with the contract amount.
- KRW 3m: withholding 99,000 → net 2,901,000
- KRW 5m: withholding 165,000 → net 4,835,000
- KRW 10m: withholding 330,000 → net 9,670,000
- KRW 30m: withholding 990,000 → net 29,010,000
VAT 10% and 3.3% withholding are different
VAT is a 10% indirect tax on goods and services, while 3.3% withholding is income tax deducted when paying for personal services. They differ in purpose and taxable base.
When paying a registered business, you receive a VAT invoice and do not apply 3.3%. When paying a freelancer without business registration, you withhold 3.3% and VAT is separate.
This calculator covers only 3.3% withholding; VAT is not included.
Tax treatment differs by business registration
Paying a freelancer without business registration: withhold 3.3%, file a withholding statement, and the freelancer files global income tax the following May.
Paying a registered business: receive a tax invoice and settle VAT separately. The 3.3% withholding does not apply.
Even for the same service, verify the provider's registration status before the contract to determine the correct tax treatment.
- No registration → 3.3% withholding
- Registered → tax invoice + VAT
- Same service, different tax treatment
Withholding is settled in annual global income tax filing
The 3.3% withheld is a prepayment. Final tax is determined during global income tax filing the following May. Annual business income minus deductible expenses is taxed at progressive rates.
If total withholding exceeds final tax, the difference is refunded. For example, if annual gross is KRW 24,000,000 (withholding KRW 792,000) and final tax is KRW 500,000, you receive a KRW 292,000 refund.
The filing period is May 1 to May 31 each year. You can file electronically via Hometax or delegate to a tax accountant.
- Withholding = prepaid tax
- May filing = final settlement
- Withholding > final tax → refund
- Withholding < final tax → additional payment
Check KRW rounding
Results round to the nearest KRW.
A payer may use a different truncation order.
Read the KRW 1,000,000 example
Income tax KRW 30,000, local tax KRW 3,000, total withholding KRW 33,000.
Estimated net is KRW 967,000.
Know what is excluded
VAT, social insurance, expenses, and final filing results are not calculated.
Check contract and payment statement separately.
- VAT is separate
- Social insurance is separate
- Expenses and final filing are separate
Recheck current official rules
Sources were checked on 2026-08-22.
Recheck Income Tax Act Articles 129 and 70, and Local Tax Act Article 103-13 before payment or filing.
- Current Income Tax Act
- Income classification and contract terms
- Official guidance at payment or filing
FAQ 3,3% Korea Selatan
Apa komponen 3,3%?
Tarif 3% penghasilan usaha Korea Selatan ditambah 0,3% pajak lokal (10% dari pajak penghasilan).
Berapa neto dari KRW 1.000.000?
KRW 33.000 dipotong dan netonya KRW 967.000.
Berapa bruto untuk neto KRW 967.000?
Bagi neto KRW dengan 0,967 sehingga hasilnya KRW 1.000.000.
Apakah pemotongan menyelesaikan pelaporan?
Tidak. Pemotongan bersifat sementara; pajak final ditentukan dalam pelaporan tahunan.
Apakah PPN termasuk?
Tidak. Hanya memperkirakan pemotongan penghasilan usaha Korea Selatan dalam KRW.
Mengapa pembayaran nyata dapat berbeda?
Alat membulatkan ke KRW terdekat; pemotong dapat memakai urutan pembulatan lain.
Apakah semua pekerja lepas memakai 3,3%?
Tidak. Hanya penghasilan usaha yang dipotong di Korea Selatan.
Bagaimana 3,3% diperlakukan saat pelaporan tahunan?
Jumlah yang dipotong dikreditkan sebagai pajak yang sudah dibayar. Jika pajak final lebih kecil, pengembalian dimungkinkan.
Apakah 3,3% berlaku untuk bisnis terdaftar?
Umumnya tidak. Tarif ini berlaku untuk penghasilan usaha jasa pribadi tanpa registrasi.
Aturan resmi apa yang perlu diperiksa?
Periksa Pasal 129 dan 70 Undang-Undang Pajak Penghasilan dan Pasal 103-13 Undang-Undang Pajak Daerah Korea Selatan.
Hukum primer Korea Selatan
Sumber diperiksa 2026-08-22: Undang-Undang Pajak Penghasilan Pasal 129 dan 70, Undang-Undang Pajak Daerah Pasal 103-13. Pajak lokal 0,3% sama dengan 10% dari pajak penghasilan; periksa kembali fakta resmi terkini.