What is the 3.3% withholding tax in Korea?

A 3% income tax withholding on certain business income (Income Tax Act Article 129) plus local income tax equal to 10% of that tax (Local Tax Act Article 103-13), which is 0.3% of the payment.

Who has 3.3% withheld in Korea?

People paid for services that the Enforcement Decree classes as withholding-target business income, by a business, corporation, state body or similar payer. Which jobs qualify depends on lists in the decrees, so confirm with the payer or the tax office.

Can I get the 3.3% back in Korea?

It is a prepayment. File the comprehensive income tax return between May 1 and May 31; if the tax withheld exceeds your final tax, the tax office refunds the excess or offsets it against other national taxes (Articles 70 and 85).

Do foreigners pay the 3.3% too?

The duty to withhold covers payments to residents or non-residents, with no citizenship condition. The May filing described here applies to residents; non-resident treatment is not covered.

Home › Money and tax in Korea at a glance

What is the 3.3% tax for freelancers in Korea? The 3% withholding plus 0.3% local tax, who it applies to, a calculator and the May filing refund

Numbers checked against the official source on 2026-10-19

The "3.3% tax" that Korean freelancers see on payments is two withholdings added together: 3 percent income tax that the Income Tax Act (Article 129) sets for withholding-target business income, plus local income tax of 10 percent of that income tax (Local Tax Act Article 103-13), which is 0.3 percent of the payment. The payer holds it back when paying you and passes it to the authorities. It is a prepayment, not necessarily your final tax: you settle it in the May 1–31 comprehensive income tax return, and if the amount withheld is higher than your final tax, the excess is refunded or used against other national taxes.

3%withholding on withholding-target business income (Income Tax Act Article 129(1)3)

0.3%local income tax withheld alongside: 10% of the 3% (Local Tax Act Article 103-13)

3.3%total taken from a payment (3% + 0.3%)

May 1–31filing window for comprehensive income tax (Article 70)

Law text: Income Tax Act (소득세법) Articles 70, 85, 127, 129 as "[시행 2026. 1. 1.] [법률 제21221호, 2025. 12. 23., 일부개정]"; its Enforcement Decree Article 184 as "[시행 2026. 10. 1.] [대통령령 제36737호, 2026. 9. 30., 일부개정]"; Local Tax Act (지방세법) Article 103-13 as "[시행 2026. 1. 1.] [법률 제21308호, 2025. 12. 31., 일부개정]". Read on 2026-10-19. The National Tax Service's English pages we found had no 3.3% explainer, so only the law is cited. "3.3%" itself is a sum we calculated from the two articles.

Who has 3.3% taken from their pay?

The income. Article 127(1)3 makes the payer withhold tax on "business income specified by Presidential Decree". Decree Article 184(1) says that is income arising from supplying the services in Article 26(1) items 5 and 15 of the Value-Added Tax Act: medical and health services set by decree, and personal services provided by authors, composers and others as a profession, as set by decree. Dispensing services are partly carved out (the share that is the price of medicines). Which jobs are on the lists is set in decrees we did not read, so ask the payer or the tax office whether your work qualifies.
The payer. Decree Article 184(3): the person who must withhold is a business operator, a corporation, the state or a local government, a legal entity established under the Civil Act or other laws, or an organization treated as a corporation. A payer that is not on this list, such as a private individual who is not a business operator, has no duty to withhold under this article.
The rate. Article 129(1)3: 3 percent. Exception in the same item: 20 percent for a foreign professional athlete under contract with a professional sports club.
Local income tax. Article 103-13(1) of the Local Tax Act: when income tax is withheld from a resident, the withholding agent also withholds an amount equal to 10 percent of that income tax as individual local income tax at the same time.
Foreigners. Article 127(1) applies to payments to residents or non-residents alike; nothing in these articles asks for citizenship. The May filing described below is written for residents (Article 70(1)); non-resident taxation is not covered here.

3.3% worked examples and calculator

Arithmetic from 3% + 0.3% (rounding to the won not shown; the articles do not state a rounding rule)
Payment before withholding	Income tax 3%	Local tax 0.3%	Paid to you
KRW 1,000,000	KRW 30,000	KRW 3,000	KRW 967,000
KRW 3,000,000	KRW 90,000	KRW 9,000	KRW 2,901,000
KRW 10,000,000	KRW 300,000	KRW 30,000	KRW 9,670,000

Payment before withholding (KRW)

Not covered: whether your job is on the withholding list, expenses you can deduct, other income, and how your payer rounds. It also does not model a final tax bill.

How do I get the 3.3% back?

The 3 percent is not your final tax. It is credited against the tax you owe on your total income for the year, so the question is what that total is. The steps in the law:

Keep your payment records. The withheld amount counts when your final tax is settled.
File between May 1 and May 31 of the next year. Article 70(1): a resident with comprehensive income must report the tax base to the tax office with jurisdiction between May 1 and May 31 of the year after the tax year. This applies even when the tax base is nil or there is a loss.
The tax office settles it. Article 85(4): where the tax withheld exceeds the total determined tax, the excess is to be refunded or applied to other national taxes and enforcement costs.

How the 0.3% local portion is refunded is handled under the Local Tax Act's own filing rules, which we did not read, so check with the local tax office. For the rate table that decides your final tax, see Korea income tax brackets 2026. Foreign workers on a payroll should also read the 19 percent flat tax and year-end tax settlement, which are different mechanisms from this one.

Questions about your own case

Whether you owe more, or get money back, depends on your other income and deductions. The National Tax Service's English Help Desk page lists a helpline for foreigners at 82-1588-0560, Monday to Friday 9:00am to 6:00pm (except 11:30am-1:00pm). This page is not tax advice.

Checked 2026-10-19.

Official sources

National Law Information Center — Income Tax Act, Article 129 (withholding tax rates) — 3 percent for withholding-target business income; 20 percent for foreign professional athletes; in force 2026-01-01 (checked 2026-10-19)
National Law Information Center — Income Tax Act, Article 127 (duty to withhold) — payer withholds on income paid to residents or non-residents (checked 2026-10-19)
National Law Information Center — Enforcement Decree of the Income Tax Act, Article 184 — which business income is withholding-target; who must withhold; in force 2026-10-01 (checked 2026-10-19)
National Law Information Center — Local Tax Act, Article 103-13 (special withholding) — local income tax withheld at 10 percent of the withheld income tax (checked 2026-10-19)
National Law Information Center — Income Tax Act, Article 70 (final return) — comprehensive income return due May 1 to May 31 (checked 2026-10-19)
National Law Information Center — Income Tax Act, Article 85 (collection and refund) — excess withheld tax is refunded or offset (checked 2026-10-19)
National Tax Service (English) — Help Desk — helpline for foreigners and hours (checked 2026-10-19)

Prices change. If an official page shows a different number from this page, the official page wins — and please tell us so we can fix it.

Korea tax refund for tourists: limits, steps and airport countersTourists can claim VAT back on purchases of ₩15,000 or more. Official limits for immediate refund (under ₩1 mi How much cash can you bring into Korea? The US$10,000 declaration ruleDeclare to Korea Customs if you carry more than US$10,000 in foreign currency, won notes or cashier's checks. National Pension lump-sum refund for foreigners leaving Korea: who qualifies and how to claimForeigners can reclaim Korean pension contributions plus interest if their country is on the NPS list or they Flat 19% income tax option for foreign workers in Korea: who can choose it, for how long, and how to applyForeign employees who start work in Korea by 31 Dec 2026 can choose a flat 19% income tax for up to 20 years.

All pages in this section, compared →