Freelancer Withholding and Gross-Up

Apply two withholding rates to a freelance payment or recover gross from a desired net amount. The familiar 3.3% is a Korean business-income scenario, not a final comprehensive income-tax settlement.

Runs in your browser
Nothing is uploaded
No signup; device limits apply

Loading the tool. If it does not appear, reload this page.

How to use this tool

Choose gross-to-net or reverse and enter KRW amount. Both income and local rates use gross as their base; their sum must be above zero and below 100%.

Results and examples

Forward mode subtracts both deductions; reverse divides net by one minus their total rate. VAT, business expenses and annual income are absent, so this is not a filing-liability estimate.

Worked example

KRW 1 million at 3% income and 0.3% local tax leaves KRW 967,000 after KRW 33,000 withholding.

Limitations

Eligibility as business, other or employment income is not determined.
Expenses, allowances, progressive rates and annual filing outcomes are excluded.

Fields

Field	Guidance and constraints
Contract amount → net received	Check the unit and format displayed beside this field.
Net received → contract amount	Check the unit and format displayed beside this field.
Contract amount (KRW)	Check the unit and format displayed beside this field.
Income tax rate (%)	Check the unit and format displayed beside this field.
Local income tax rate (%)	Check the unit and format displayed beside this field.