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
📚 国別の計算ガイド
計算ロジック
金融・ローン・比率・単位変換の公開標準を使用します。
参照範囲
公開された基準と各国で一般的な運用慣行を参照します。
前提条件
税率・手数料・上限は地域や金融機関で異なります。
結果の読み方
結果は基準シナリオとして活用してください。最終判断前に金融機関見積と税務条件を比較してください。
ロケール既定値
通貨: JPY
単位: metric
税計算モデル: US payroll estimate
法規上の注意
本ツールは国別プリセットによる概算です。実際の契約条件や法的上限は金融機関・地域法令により異なる場合があります。
推奨アクション
- 申込前に最低2〜3社の条件を比較してください。
- 手数料・税務・繰上返済条項を書面で再確認してください。
- 金利+1〜2%と収入減少のストレスケースも確認してください。
実際の契約前に、必ず現地機関の最新条件を確認してください。