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
📢 Share with friends
Share this useful information
#IncomeTax #TaxCalculator #Taxes
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
📚 各地区计算规则说明
计算逻辑
采用公开的金融、贷款、比率与单位换算标准公式。
参考范围
参考公开标准与各地区常见实务规则。
前提条件
税费、费率、上限会因地区和机构而不同。
结果解读
结果可作为基准情景。正式决策前请与当地机构报价和税务规则对比。
地区默认值
货币: CNY
单位: metric
税务模型: US payroll estimate
法规提示
本工具基于地区预设进行估算。实际合同条款与法定上限可能因机构和当地法规而不同。
建议操作
- 正式申请前请至少比较 2~3 家本地机构方案。
- 再次核对费用、税务处理和提前还款条款。
- 用利率 +1~2% 与收入下降场景再测一次。
做真实决策前，请先确认当地机构的最新条款。