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Diamond City Weekly

Living in Korea, explained properly.

Visas, banking, phone plans, taxes and housing — written for people who actually have to do it, and sourced from the published criteria.

Tax

Korea Local Income Tax: The 10% Surtax, Who Pays It, and How to File

What Korea's local income tax (jibang sodeukse) is, how the 10% surtax on your national income tax is calculated, who withholds it, and how to file it through Wetax.

korea local income tax — Read guide

What's in this guide

  • Local income tax is 10% of your national income tax — not 10% of your income — paid to the city or province where you are registered.
  • For salaried employees it is withheld in payroll alongside the national tax; the local portion goes through a separate filing system.
  • The local income tax is easy to miss because it is administered separately from the national tax, so check it at year-end settlement and when filing a May return.

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