DoubleTaxation韩国工资税负 初步数据
在韩国，工资需缴纳多少个人所得税和社会保险，个体经营者和公司需缴纳多少税费，以及有哪些特殊税收制度。初步数据。
初步数据：来自官方来源和国际组织公报的基本税率，未计优惠和特殊规则；正在完善。
按年税前工资€60,000计算
| 税前工资 | ₩100,910,777 ≈ €60,000 |
|---|---|
| 个人所得税 | ₩12,230,730 ≈ €7,272 |
| 雇员社保缴费 | ₩8,334,543 ≈ €4,956 |
| 到手收入 | ₩80,345,504 ≈ €47,772 |
| 雇主社保缴费及工资税 | ₩10,009,662 ≈ €5,952 |
| 雇主用工总成本 | ₩110,920,440 ≈ €65,952 |
20.4 %雇员税负
27.6 %含雇主缴费的税负
27.3 %每增加100欧元的税负
仅计入该国部分直接税费：工资个人所得税和强制性社保缴费。未计入：财产税和房产税；股息、利息及其他投资收益税；遗产税和赠与税；间接税——增值税、消费税、关税。
个体经营者和公司的税费
按年度利润计算的税费和缴费；费用为收入的10%，公司将利润分配给所有者。未计优惠和地方税。
| 年收入 | €30,000 ₩50,455,389 | €60,000 ₩100,910,777 | €120,000 ₩201,821,555 |
|---|---|---|---|
| 个体经营者 | ₩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 % |
特殊税收制度
Special taxation for foreign workers (flat 19% option)
受雇人员 · 税率 19.0 %
Income tax reduction for foreign technicians (50% for 10 years)
受雇人员
法律依据: Restriction of Special Taxation Act, Art. 18 (as in force from 18 Sep 2026, Act No. 21467)
税收居民身份
税务居民身份检查暂不涵盖韩国。
计算假设
- 依据经合组织 OECD Taxing Wages 方法计算：个人所得税（含地方税）及雇员社会保险缴费；无子女单身人士，2026纳税年度，采用欧洲央行2026年1月2日汇率。
- 汇率：1 EUR = 1681.84629 KRW（IMF — representative exchange rate, Korean won，2026-01-02） ↗
资料来源
- 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)
数据核实日期: 2026-11-08. 典型情形下的估算，不构成税务建议。