Skip to content
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 Freelance Tax: The 3.3% Withholding, the May Filing, and Getting Your Refund

How freelance income is taxed in Korea: the 3.3% withholding on business income, why it is only an advance payment, and how the May comprehensive income tax return settles the real amount.

korea freelance tax — Read guide

What's in this guide

  • Korean clients typically withhold 3.3% from freelance business income — 3% national income tax plus 0.3% local income tax.
  • That 3.3% is an advance, not your final tax. The real liability is calculated when you file comprehensive income tax in May.
  • If the withheld amount exceeds your final tax after expenses and deductions, the difference comes back to you as a refund.

Recently updated