DoubleTaxation南韓薪資稅負 初步資料
在南韓，薪資要繳多少個人所得稅和社會保險費，獨資事業和公司要繳多少稅費，以及有哪些特殊租稅制度。初步資料。
初步資料：來自官方來源和國際組織公報的基本稅率，未計入優惠和特殊規則；持續完善中。
以全年稅前薪資€60,000計算
| 稅前薪資 | ￦100,910,777 ≈ €60,000 |
|---|---|
| 個人所得稅 | ￦12,230,730 ≈ €7,272 |
| 受僱者社會保險費 | ￦8,334,543 ≈ €4,956 |
| 實領金額 | ￦80,345,504 ≈ €47,772 |
| 雇主社會保險費及薪資稅 | ￦10,009,662 ≈ €5,952 |
| 雇主用人總成本 | ￦110,920,440 ≈ €65,952 |
20.4 %受僱者稅負
27.6 %含雇主負擔的稅負
27.3 %每增加100歐元的稅負
僅計入該國部分直接稅費：薪資的個人所得稅和強制性社會保險費。未計入：財產稅和房屋稅；股利、利息及其他投資所得稅；遺產稅和贈與稅；間接稅——增值稅（營業稅）、貨物稅、關稅。
獨資事業和公司的稅費
依全年盈餘計算的稅費和保險費；費用為收入的10%，公司將盈餘分配給所有人。未計入優惠和地方稅。
| 全年收入 | €30,000 ￦50,455,389 | €60,000 ￦100,910,777 | €120,000 ￦201,821,555 |
|---|---|---|---|
| 獨資事業 | ￦8,800,331 19.4 % | ￦20,905,224 23.0 % | ￦52,778,324 29.1 % |
| 公司 | ￦11,218,957 24.7 % | ￦22,437,915 24.7 % | ￦44,875,830 24.7 % |
特殊租稅制度
Special taxation for foreign workers (flat 19% option)
受僱者 · 稅率 19.0 %
Income tax reduction for foreign technicians (50% for 10 years)
受僱者
法律依據: Restriction of Special Taxation Act, Art. 18 (as in force from 18 Sep 2026, Act No. 21467)
居住者身分
居住者身分檢測尚未涵蓋南韓。
計算假設
- 依經濟合作暨發展組織（OECD）Taxing Wages 方法計算：個人所得稅（含地方稅）及受僱者社會保險費；單身無子女，2026課稅年度，採歐洲中央銀行2026年1月2日匯率。
- 匯率：1 EUR = 1681.84629 KRW（IMF — representative exchange rate, Korean won，2026-01-02） ↗
資料來源
- 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)
資料查核日期: 2026-11-08. 典型情況下的估算，不構成稅務意見。