Freelancer Tax Calculator
2026 Self-employed Income Tax Calculation
Calculate comprehensive income tax for freelancers and self-employed. Deduct business expenses from 3.3% withheld amount and check actual tax payable.
💼 What is Freelancer Tax?
Freelancers are classified as business income and must file comprehensive income tax. While 3.3% (3% income + 0.3% local) is withheld, this is just prepayment. The actual tax is settled in May when you deduct business expenses.
📋 Income Tax Calculator
Gross Income
5000만원
Taxable Income
3625만원
Total Tax
460만원
Effective: 9.2%
After-tax
4540만원
📊 Tax Breakdown
Tax Payable
Tax by Bracket
📈 2024 Income Tax Brackets
| Taxable Income | Rate | Deduction |
|---|---|---|
| 0원 ~ 1400만원 | 6% | 0원 |
| 1400만원 ~ 5000만원 | 15% | 1,260,000원 |
| 5000만원 ~ 8800만원 | 24% | 5,760,000원 |
| 8800만원 ~ 1.5억원 | 35% | 15,440,000원 |
| 1.5억원 ~ 3.0억원 | 38% | 19,940,000원 |
| 3.0억원 ~ 5.0억원 | 40% | 25,940,000원 |
| 5.0억원 ~ 10.0억원 | 42% | 35,940,000원 |
| 10.0억원 over | 45% | 65,940,000원 |
Income Tax Result
Total Tax 460만원
✨ 9.2% effective rateBased on 5000만원 annual income
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Note
This calculator is for estimation purposes. Actual tax may vary by individual circumstances. Please consult a tax professional for accurate calculations.
📐 Freelancer Tax Calculation
Business Income = Total Revenue - Business Expenses
Taxable Base = Income - Deductions
Calculated Tax = Base × Progressive Rate (6-45%)
Final Tax = Calculated - Credits - Prepaid (3.3%)
📝 How to Calculate
- Enter annual total revenue
- Enter business expenses (actual or standard rate)
- Enter personal exemptions and deductions
- Enter tax credits (pension, medical, etc.)
- Check prepaid tax (3.3% withholding)
- View final tax payment or refund
📊 Estimated Tax by Revenue (60% expense rate)
| Revenue | Expenses | Taxable | Tax | Prepaid | Due/Refund |
|---|---|---|---|---|---|
| $24K | $14.4K | $8.1K | $480 | $790 | Refund $310 |
| $36K | $21.6K | $12.9K | $900 | $1.19K | Refund $290 |
| $48K | $28.8K | $17.7K | $1.47K | $1.58K | Refund $110 |
| $60K | $36K | $22.5K | $2.21K | $1.98K | Due $230 |
| $80K | $48K | $30.5K | $3.65K | $2.64K | Due $1.01K |
| $100K | $60K | $38.5K | $5.41K | $3.3K | Due $2.11K |
💡 Freelancer Tax Tips
- Keep all expense receipts (equipment, utilities, transport)
- Standard expense rate: 60-80% depending on industry
- Pension savings for tax credits (up to 7M KRW)
- Join Yellow Umbrella for deductions + protection
- Business registration allows VAT refunds
- Under 48M income: maximize standard deductions
📚 Länderbezogener Rechenleitfaden
Formellogik
Verwendet öffentliche Standards für Finanzen, Darlehen, Quoten und Umrechnung.
Quellenrahmen
Bezug auf öffentliche Standards und übliche Praxis je Land.
Annahmen
Steuern, Gebühren, Zinssätze und Grenzen variieren nach Region/Institut.
Result Interpretation
Nutzen Sie das Ergebnis als Basisszenario. Vor Entscheidungen mit echtem Angebot und lokaler Steuerlage abgleichen.
Lokale Voreinstellung
Währung: EUR
Einheiten: metric
Steuermodell: US payroll estimate
Regulatorischer Hinweis
Dieses Tool nutzt regionale Voreinstellungen zur Schätzung. Reale Vertragsbedingungen und gesetzliche Grenzen variieren je nach Institut und Rechtsraum.
Empfohlene nächste Schritte
- Vergleichen Sie vor Abschluss mindestens 2-3 lokale Anbieter.
- Prüfen Sie Gebühren, Steuerwirkung und Vorfälligkeitsklauseln schriftlich.
- Simulieren Sie ein Stressszenario mit +1-2% Zins.
Vor realen Entscheidungen bitte die aktuellen lokalen Regeln prüfen.