Freelancer Income Tax Calculator
Calculate a freelancer's actual income tax and expected refund/additional payment against the 3.3% withholding.
Income & Deductions
Based on total payments before the 3.3% withholding
Industry-specific simplified expense rates can be checked on Hometax. Without expense proof, leaving it at 0% gives the most conservative estimate.
National pension, etc.
Standard tax credit ($70), etc.
Expected Additional Payment
-₩2,249,500
* 3.3% = 3% income tax + 0.3% local income tax. Actual results at comprehensive income tax filing may differ based on combined income, exemptions, penalties, etc.
Related life info & benefits
The freelancer income tax calculator computes the actual tax burden and expected refund or additional payment for freelancers subject to 3.3% withholding (3% income tax + 0.3% local income tax) when they file their comprehensive income tax return.
3.3% withholding isn't your final tax
The 3.3% withheld on each payment is only a provisional collection. Your actual tax is determined at the May filing, based on annual revenue minus expenses, taxed at the comprehensive income tax rate — if it's less than the 3.3% already withheld, you get a refund; if more, you pay the difference.
Applying an expense ratio
Freelancers providing personal services can estimate necessary expenses by applying an industry-specific simplified expense ratio to revenue. If you have substantial documented expenses, keeping books for a more accurate deduction may be more favorable.
Frequently Asked Questions
If my actual tax is less than 3.3%, do I get a refund?
Yes — if the calculated tax after filing is less than the total 3.3% already withheld, you receive the difference back.
What if I can't document my expenses?
You can still file using the estimated method, applying the industry's simplified expense ratio to estimate necessary expenses even without documentation.
Do freelancers get switched to regional health insurance?
Freelancers not registered as workplace-based subscribers are separately charged regional health insurance premiums based on income and assets.
How do I combine income if I had 3.3% withheld by multiple clients?
All withheld income received over the year is combined into a single comprehensive income tax return.
Do freelancers need to pay VAT too?
Unless you provide a VAT-exempt personal service, you may be subject to VAT regardless of business registration status, so it's worth checking your specific line of work.
* Based on 2026 figures. Actual tax depends on the scope of recognized expenses and whether other income is combined.
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