DoubleTaxationCukai ke atas gaji: Korea Selatan data awal
Berapa banyak cukai pendapatan dan caruman sosial yang dibayar ke atas gaji di Korea Selatan, berapa yang dibayar oleh pemilikan tunggal dan syarikat, dan rejim khas yang wujud. Data awal.
Data awal: kadar utama daripada sumber rasmi dan buletin organisasi antarabangsa, tanpa pelepasan atau peraturan khas; sedang diperhalusi.
Pengiraan bagi gaji kasar €60,000 setahun
| Gaji kasar | ₩100,910,777 ≈ €60,000 |
|---|---|
| Cukai pendapatan | ₩12,230,730 ≈ €7,272 |
| Caruman pekerja | ₩8,334,543 ≈ €4,956 |
| Gaji bersih | ₩80,345,504 ≈ €47,772 |
| Caruman majikan dan cukai gaji | ₩10,009,662 ≈ €5,952 |
| Kos buruh majikan | ₩110,920,440 ≈ €65,952 |
Hanya sebahagian cukai dan levi langsung negara itu diambil kira: cukai pendapatan ke atas gaji dan caruman wajib. Tidak diambil kira: cukai harta dan hartanah; cukai ke atas dividen, faedah dan pendapatan pelaburan lain; cukai pusaka dan hadiah; cukai tidak langsung seperti VAT/cukai jualan, duti eksais dan duti kastam.
Cukai bagi pemilikan tunggal dan syarikat
Cukai dan caruman ke atas keuntungan setahun; perbelanjaan ialah 10% daripada hasil, syarikat membayar keuntungannya kepada pemilik. Pelepasan dan cukai tempatan tidak dimasukkan.
| Hasil tahunan | €30,000 ₩50,455,389 | €60,000 ₩100,910,777 | €120,000 ₩201,821,555 |
|---|---|---|---|
| Pemilikan tunggal | ₩8,800,331 19.4 % | ₩20,905,224 23.0 % | ₩52,778,324 29.1 % |
| Syarikat | ₩11,218,957 24.7 % | ₩22,437,915 24.7 % | ₩44,875,830 24.7 % |
Rejim cukai khas
Special taxation for foreign workers (flat 19% option)
Untuk pekerja · kadar 19.0 %
Asas undang-undang: Restriction of Special Taxation Act, Art. 18-2
Income tax reduction for foreign technicians (50% for 10 years)
Untuk pekerja
Asas undang-undang: Restriction of Special Taxation Act, Art. 18 (as in force from 18 Sep 2026, Act No. 21467)
Taraf pemastautin cukai
Semakan taraf pemastautin cukai belum meliputi Korea Selatan.
Andaian
- Dikira dengan metodologi OECD Taxing Wages: cukai pendapatan termasuk cukai tempatan serta caruman keselamatan sosial pekerja; individu bujang tanpa anak, tahun cukai 2026, kadar ECB pada 2 Januari 2026.
- Kadar pertukaran: 1 EUR = 1681.84629 KRW (IMF — representative exchange rate, Korean won, 02/01/2026) ↗
Sumber
- OECD Tax Database — Table I.1 central government PIT rates and thresholds (DF_PIT_CENT), Korea 2025
- OECD Tax Database — sub-central PIT rates, non-progressive (DF_PIT_SUB_NON_PROG), Korea
- OECD Tax Database — employee / employer / self-employed SSC rates (DF_SSC_EMPLOYEE, DF_SSC_EMPLOYER, DF_SSC_SELF), Korea 2025
- OECD Tax Database — corporate income tax rates (DF_CIT), Korea 2024–2026
- Korea Law Information Center — Income Tax Act Art. 55 (rates), in force 1 Jan 2026
- Korea Law Information Center — Income Tax Act Art. 129 (withholding rates; dividends 14%)
- Korea Law Information Center — Restriction of Special Taxation Act Art. 18-2
- IMF — Representative exchange rates, January 2026
- National Law Information Center — Restriction of Special Taxation Act, Art. 18 (foreign technicians)
- Korea Law Information Center — Income Tax Act Art. 47 (earned-income deduction), in force 1 Jan 2026
- Korea Law Information Center — Income Tax Act Art. 59 (earned-income tax credit)
- Korea Law Information Center — Income Tax Act Art. 51-3 (pension contribution deduction)
- Korea Law Information Center — Income Tax Act Art. 52 (special income deduction: health/employment-insurance premiums)
- Korea Law Information Center — Income Tax Act Art. 59-4 (special and standard tax credits)
Data disemak: 08/11/2026. Pengiraan anggaran bagi kes biasa. Bukan nasihat cukai.