🇰🇷 South Korea Income Tax Brackets 2025

Currency: KRW (â‚©)

Single Filer Brackets

6.0%
â‚©0 - â‚©14,000,000
15.0%
â‚©14,000,000 - â‚©50,000,000
24.0%
â‚©50,000,000 - â‚©88,000,000
35.0%
â‚©88,000,000 - â‚©150,000,000
38.0%
â‚©150,000,000 - â‚©300,000,000
40.0%
â‚©300,000,000 - â‚©500,000,000
42.0%
â‚©500,000,000 - â‚©1,000,000,000
45.0%
â‚©1,000,000,000 - No limit

Single Filer - Detailed Table

BracketFromToMarginal Rate
Bracket 1â‚©0â‚©14,000,0006.0%
Bracket 2â‚©14,000,000â‚©50,000,00015.0%
Bracket 3â‚©50,000,000â‚©88,000,00024.0%
Bracket 4â‚©88,000,000â‚©150,000,00035.0%
Bracket 5â‚©150,000,000â‚©300,000,00038.0%
Bracket 6â‚©300,000,000â‚©500,000,00040.0%
Bracket 7â‚©500,000,000â‚©1,000,000,00042.0%
Bracket 8â‚©1,000,000,000No limit45.0%

Married Filer - Detailed Table

BracketFromToMarginal Rate
Bracket 1â‚©0â‚©14,000,0006.0%
Bracket 2â‚©14,000,000â‚©50,000,00015.0%
Bracket 3â‚©50,000,000â‚©88,000,00024.0%
Bracket 4â‚©88,000,000â‚©150,000,00035.0%
Bracket 5â‚©150,000,000â‚©300,000,00038.0%
Bracket 6â‚©300,000,000â‚©500,000,00040.0%
Bracket 7â‚©500,000,000â‚©1,000,000,00042.0%
Bracket 8â‚©1,000,000,000No limit45.0%