Foreigner Salary Calculator Special Tax Treatment §18-2 · Apr 2026
Monthly take-home for foreign workers in Korea — compares the standard progressive scheme vs the foreigner 19% flat tax. Optional NPS opt-out for treaty countries.
How the comparison works
- Progressive (default): standard Korean income tax 6-45% with earned-income deduction + personal deduction (₩1.5M × dependents) + earned-income tax credit. + 10% local tax.
- Flat 19% (Article 18-2): 19% × annual taxable income, no deductions. + 1.9% local = 20.9% effective. Available for first 20 years from your initial Korean employment date.
- 4대보험: NPS 4.5% (capped at ₩6.17M monthly), NHIS 3.545% + LTC 12.95% of NHIS, EI 0.9%. Same as Koreans.
- NPS opt-out: available if your home country has a bilateral social security agreement with Korea (US, CA, JP, AU, DE, UK, FR, etc., ~30 countries). Need a Certificate of Coverage from home pension authority.
⚠ Simplified calculator. Doesn't include child tax credits, medical/insurance/pension deductions, special foreign-worker housing allowances, or contractual signing bonuses. For exact figures, consult your employer's payroll team or NTS hometax (hometax.go.kr).
FAQ
Which tax option do most foreigners pick?
Progressive below ~₩130M, flat 19% above ~₩150M. Use the comparison above for your specific income.
Can I opt out of national pension?
Yes if your country has a bilateral agreement with Korea. Submit a Certificate of Coverage to your employer.
Are 4대보험 different for foreigners?
Mostly same. Two specifics: (1) treaty NPS opt-out, (2) E-9 visa NPS lump-sum refund on departure.
Meal allowance tax-free?
Yes — ₩200,000/month, all employees regardless of nationality.
Compared to Korean colleagues?
Same on progressive + full 4대보험. Higher with flat 19% or NPS opt-out.