GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
Busan
South Koreafiscal year 2024
AUDITED
Value from audited financial statements or a final official accounting return.← Overview · Busan
All modules
Public finances
Total system costcoming soonFunctions and responsibilitiescoming soonCurrency and debtremovedSovereign fundsremoved
Understand
Income taxcoming soon
Economy
Economycoming soonPublic paycoming soon
Demographics
Demographicscoming soon
Health
Healthcoming soonOutcomescoming soon
Education
Educationcoming soonTertiary educationcoming soon
Social
Housingcoming soonPoverty and wealthcoming soon
Safety and justice
Public safetycoming soon
Transport
Transportcoming soonRoads and worksremoved
Energy and environment
Energy and climatecoming soonGHG and pollutioncoming soonSustainabilitycoming soon
Agriculture
Agriculture and foodcoming soon
Defence
Defence and NATOcoming soon
Health and family
Childcarecoming soonPensionscoming soonInsurancecoming soon
Transport and digital
Telecommunications and digitalcoming soonDigital infrastructureremoved
Why some modules are greyed out
- coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
- removed for now: currency and IMF country series were not tied closely enough to the city; the balance sheet (assets vs debt) stays in Assets and debt
- removed, named: sovereign wealth funds; no free official API (paid SWF Institute); revisit if a public source appears
- removed, nommé: les séries routières BM (IS.ROD.*) sont archivées et IRF access is paid; revisit if a public source becomes available again
- removed, named: duplicate de Telecoms Digital (same indicateurs WB broadband/mobile); merged rather than duplicated
South Korea · module Taxation
Taxation: Busan
Three distinct readings of taxation
- Barème légal local: rates and thresholds published for this jurisdiction (when the model is connected). This is not the tax bill of one specific household in this city.
- Tax revenue in the accounts: what the administrations report collecting (see Finances / revenue). A tax collected is not a COFOG function.
- Référence OECD Taxing Wages: a private-sector employee on the country's national average wage. Rank among the covered countries; never an employee of this city, never copied into an empty cell.
Understand a rate before reading it
BusanLe barème légal de ce pays n'est pas branché dans GovXRay: aucun scénario n'est calculé ici, et aucun taux n'est recopié d'un pays voisin. Les définitions ci-dessous restent valables; les chiffres, eux, are un named gap.
Four notions not to be confused
- Average rate
- Total deductions divided by the whole gross income. This is the rate the person actually pays across their entire salary.
- Marginal rate
- The rate applied to the next dollar earned. In a progressive schedule it is always greater than or equal to the average rate, and it never describes the total bill.
- Tax wedge (OECD)
- Income tax, employee contributions and employer contributions, measured against the total cost of labour. The denominator is therefore not the gross salary. An average rate computed on the payslip and an OECD tax wedge are not comparable as they stand.
- Economic incidence
- Whoever remits a tax is not necessarily whoever bears its cost: part of it can shift onto wages, prices or rents. GovXRay names this distinction and publishes no numeric split of the incidence, for lack of a local measurement.
What these rates do not contain
- Consumption taxes (VAT, GST/QST, sales tax): they hit spending, not the payslip.
- Property tax: it applies to an asset, not to income.
- Employer contributions: outside the employee's payslip, but inside the OECD tax wedge.
- Credits and benefits tied to a specific situation (children, housing, disability): the scenario is a typical employee, not a real tax file.
A scenario is not your tax bill. It is the schedule applied to a chosen income, to make the mechanism readable.
The tax model: what each tier takes on pay, then on spending
50,000,000 KRW23.9 %of gross, including 15.6 % on pay alone
75,000,000 KRW26.6 %of gross, including 18.9 % on pay alone
120,000,000 KRW30.4 %of gross, including 23.4 % on pay alone
200,000,000 KRW37.0 %of gross, including 30.8 % on pay alone
300,000,000 KRW40.9 %of gross, including 35.2 % on pay alone
400,000,000 KRW43.2 %of gross, including 37.7 % on pay alone
500,000,000 KRW44.8 %of gross, including 39.5 % on pay alone
1,000,000,000 KRW48.9 %of gross, including 44.1 % on pay alone
Each bar = share of gross (a full bar = 100% of salary)
South Korea : 국세청 (소득세)부산광역시 : 개인지방소득세Social contributions (employee share)Consumption (ILLUSTRATED)Fuel (ILLUSTRATED)
Salarié single without enfant, revenu d'emploi seul. Schedule de the fiscal year 2026, Amounts in KRW. Impôt et cotisations = DÉRIVÉ du barème lu. Consumption et carburant = ILLUSTRÉ, à hypothèse plate nommée sous la barre. Médiane locale absente du catalogue: absence nommée. Status du registre: normalisé pour le moteur générique (0 avertissement sur l'échelle et les 7 villes) : 근로소득공제 en « deduction_emploi {lineaire} » (coudes exacts, plafond 2,000 万 à 3,625 억), 근로소득세액공제 en « credits {lineaire sur brut} » = plafond dégressif exact (approximation nommée : la formule 55 %/30 % ne lie que sous ≈ 3,200 万원, hors échelle), 국민연금 하한 en plancher_deduit false, 지방소득세 en « taux_flat_sur_impot_national 0.10 » ; témoins 연봉계산기 (+1.9 % à 5,000 만, -6.2 % à 1 억 expliqué : 간이세액표) et PwC (barème/crédits identiques) : vérifié (law.go.kr, PwC Korea July 2026, 서초구/행안부, 한국경제, cabinets coréens, lus le 07/09/2026 ; pages 국세청 bloquées) ; les deux points laissés en suspens le 07/09 ont été repris le 08/09/2026 sur le 국가법령정보센터 (law.go.kr) : le 탄력세율 essence est confirmé à 529 원/L par le 교통·에너지·환경세법 시행령 제3조의2, dont la réserve fixe 450 원/L jusqu'au 30/09/2026 : la ligne carburant passe donc de 634.0 à 634.5 원/L HT ; le plafond du 건강보험 est bien réel mais porte sur le MONTANT de la cotisation (9,183,480 원/mois, 고시 en vigueur le 1/1/2026), pas sur l'assiette : aucune des 7 primitives ne sait l'exprimer, il reste donc à null et il est sans effet sur l'échelle (il ne mord qu'au-delà d'un 보수월액 de 127,725,730 원/mois). No point ouvert..
ILLUSTRATED rules of thumb, outside pay
two flat assumptions, identical at every income: no local median income is published in the register to scale them as in Canada. Property tax stays in the table text below: the register does not provide a household rate outside Canada and the United Kingdom.
| Line item | Rule of thumb |
|---|---|
| Consumption sales tax × share of net spent | 10.0 % (taux plein, national tier) × 85.0 % du net. Les taux réduits (alimentation, logement) ne sont pas pondérés: aucun panier de consommation par pays n'est publié au registre. En régime de taxe sur la valeur ajoutée, le prix affiché inclut la taxe; cette règle de pouce ne corrige pas cet écart d'assiette. |
| Fuel litres × excise per litre | 900 L per year × 634,500 KRW/L (excise of the national tier, summed). |
1 · What each tier levies on a salary, and on what
salarié célibataire sans enfant, revenu d'emploi, fiscal year 2026, Amounts in KRW
| Tier | Income tax | Social contributions (employee share) | Consumption | Usage (fuel, luxury) | Property |
|---|---|---|---|---|---|
| National South Korea : 국세청 (소득세) | Schedule progressif, 8 brackets, de 6.0 % à 45.0 % de la base imposable | 국민연금 : part salarié: 4.8 %, plafonnée à 79,080,000 KRW de salaire · 건강보험 : part salarié: 3.6 % · 장기요양보험 : part salarié: 0.5 % · 고용보험 (실업급여) : part salarié: 0.9 % | taxe sur la valeur ajoutée 10.0 % | accise sur l'essence: 634,500 KRW/L · luxe: 개별소비세 sur véhicules (5 %, réduit 3.5 % par périodes), bijoux/fourrures > 500 만원 (20 %) : hors modèle | no national property tax on ordinary residence: 재산세 = 시·군·구; 종합부동산세 (national) only above 12 억원 of public value (1 dwelling): outside the model |
| Région 부산광역시 : 개인지방소득세 | 10.0 % de tax national (surcharge) | no | no regional sales tax (부가가치세 = State ; 지방소비세 = share of the national VAT transferred) | no (주행세 = 자동차세 주행분, nationale by assiette, reversée aux collectivités) ; 자동차세 소유분 = 시·군·구, hors modèle | none (취득세 3 %-ish on purchase = 광역, outside the model): Seoul: 재산세 shared 50/50 구/시 (공동과세) |
| City 자치구 | no municipal income tax (the 개인지방소득세 is levied at the 특별시/광역시 level) | no | no municipal sales tax | no | 재산세 (주택 0.1 : 0.4 %) + 지방교육세 + 도시지역분 : LE prélèvement du 자치구 (déjà collecté à part) |
2 · The cascade of brackets and coefficients
barèmes lus au registre pour cette ville / région, fiscal year 2026, Amounts in KRW
South Korea : 국세청 (소득세)
| From → to (tax base) | Taux |
|---|---|
| 0 KRW → 14,000,000 KRW | 6.0 % |
| 14,000,000 KRW → 50,000,000 KRW | 15.0 % |
| 50,000,000 KRW → 88,000,000 KRW | 24.0 % |
| 88,000,000 KRW → 150,000,000 KRW | 35.0 % |
| 150,000,000 KRW → 300,000,000 KRW | 38.0 % |
| 300,000,000 KRW → 500,000,000 KRW | 40.0 % |
| 500,000,000 KRW → 1,000,000,000 KRW | 42.0 % |
| 1,000,000,000 KRW et plus | 45.0 % |
10 % of the national tax after credits (표준세율 = 소득세 세율의 10 %, 지방세법 제92조 ; the 탄력세율 ±50 % is not applied by any local authority : identical rate in the 7 cities)
3 · Impact, income level by income level
salarié célibataire sans enfant, revenu d'emploi, Amounts in KRW. Consumption et carburant restent hors ce tableau (hypothèse plate, section Rules de pouce).
| Income gross | South Korea : 국세청 (소득세) | 부산광역시 : 개인지방소득세 | busan_kr | Contributions | Total paie | Rate on payroll | Net |
|---|---|---|---|---|---|---|---|
| 50,000,000 KRW | 2,658,696 KRW | 265,870 KRW | 0 KRW | 4,858,690 KRW | 7,783,256 KRW | 15.6 % | 42,216,744 KRW |
| 75,000,000 KRW | 6,260,872 KRW | 626,087 KRW | 0 KRW | 7,288,035 KRW | 14,174,994 KRW | 18.9 % | 60,825,006 KRW |
| 120,000,000 KRW | 16,701,495 KRW | 1,670,150 KRW | 0 KRW | 9,717,156 KRW | 28,088,801 KRW | 23.4 % | 91,911,199 KRW |
| 200,000,000 KRW | 43,592,397 KRW | 4,359,240 KRW | 0 KRW | 13,691,060 KRW | 61,642,697 KRW | 30.8 % | 138,357,303 KRW |
| 300,000,000 KRW | 78,944,793 KRW | 7,894,479 KRW | 0 KRW | 18,658,440 KRW | 105,497,712 KRW | 35.2 % | 194,502,288 KRW |
| 400,000,000 KRW | 115,679,672 KRW | 11,567,967 KRW | 0 KRW | 23,625,820 KRW | 150,873,459 KRW | 37.7 % | 249,126,541 KRW |
| 500,000,000 KRW | 153,692,720 KRW | 15,369,272 KRW | 0 KRW | 28,593,200 KRW | 197,655,192 KRW | 39.5 % | 302,344,808 KRW |
| 1,000,000,000 KRW | 352,259,358 KRW | 35,225,936 KRW | 0 KRW | 53,430,100 KRW | 440,915,394 KRW | 44.1 % | 559,084,606 KRW |
Absences named. Fortune et foncier observés hors modèle sauf texte Property ci-dessus. On ne reconstitue pas un chiffre manquant. La median locale, quand elle est au catalogue revenus_logement_locaux, apparaît comme ligne « médiane locale » dans le héros.
Sources: 소득세 brackets 2023→ : 6/15/24/35/38/40/42/45 % (1,400 만 … 10 억) ; 지방소득세 = 10 % des taux nationaux (lu le 2026-09-07) · 근로소득공제 (70 %/40 %/15 %/5 %/2 %, plafond 2,000 만원), 기본공제 150 만원 (lu le 2026-09-07) · 소득세법 제59조 근로소득세액공제 : 한도 74/66/50/20 만원 with formules dégressives (lu le 2026-09-07) · 근로소득세액공제 : 55 % ≤ 130 만원, 30 % above that (2025 귀속) (lu le 2026-09-07) · 세율표 2026 with 누진공제 (1,260,000 … 65,940,000) (lu le 2026-09-07) · PwC July 2026 : 국민연금 salarié 4.75 %, plafond 6,590,000 원/mois dès July 2026 ; 건강+장기요양 ≈ 8,135 % (4,0674 % salarié) au 1/1/2026 ; 고용보험 salarié 0.9 % ; 부가가치세 10 % (lu le 2026-09-07) · 2026 4대보험 : 국민연금 9.5 % (4.75 %), 상한 659 만원 / 하한 41 만원 (2026-07), 건강 7.19 % (3,595 %), 장기요양 13.14 % de la 건강보험료, 고용 0.9 % (lu le 2026-09-07) · 국민연금 기준소득월액 상한 637 → 659 만원, 하한 40 → 41 만원 as of 2026-07-01 (보건복지부 고시) (lu le 2026-09-07) · 개인지방소득세 = 표준세율 « 소득세 세율의 10 % » (지방세법) (lu le 2026-09-07) · 유류세 인하 extended until 30/09/2026 : petrol −15 %, 698 원/L (−122 원) (lu le 2026-09-07) · 유류세 essence without réduction : 교통에너지환경세 529 + 교육세 15 % + 주행세 26 % = 745.89 원/L HT (820 TTC); with −15 % : 698 TTC (lu le 2026-09-07) · exemple de calcul PwC Korea 2026 (salaire 1 억원) : 근로소득공제 14,750,000, 산출세액 by brackets, 근로소득세액공제 500,000, 표준세액공제 130,000, 지방소득세 10 % (lu le 2026-09-07) · 국가법령정보센터 : 교통ㆍ에너지ㆍ환경세법 시행령 제3조의2 (탄력세율), 시행 2026-07-30 : « 제3조제1호의 휘발유와 이와 유사한 대체유류 : 리터당 529원. 다만, 2026년 9월 30일까지는 리터당 450원으로 한다 » ; 경유 375 원/L, 281 원/L jusqu'au 30/09/2026 (lu le 2026-09-08) · 국가법령정보센터 : 국민건강보험법 시행령 제32조 (월별 보험료액의 상한과 하한) : the monthly contribution ceiling for 직장가입자 보수월액보험료 is set by order of the health minister based on 30 fois la cotisation moyenne de l'avant-dernière année ; the floor between 50/1000 et 85/1000 of that same average (lu le 2026-09-08) · et 1 autre(s) source(s) au registre · statut du registre: normalisé pour le moteur générique (0 avertissement sur l'échelle et les 7 villes) : 근로소득공제 en « deduction_emploi {lineaire} » (coudes exacts, plafond 2,000 万 à 3,625 억), 근로소득세액공제 en « credits {lineaire sur brut} » = plafond dégressif exact (approximation nommée : la formule 55 %/30 % ne lie que sous ≈ 3,200 万원, hors échelle), 국민연금 하한 en plancher_deduit false, 지방소득세 en « taux_flat_sur_impot_national 0.10 » ; témoins 연봉계산기 (+1.9 % à 5,000 만, -6.2 % à 1 억 expliqué : 간이세액표) et PwC (barème/crédits identiques) : vérifié (law.go.kr, PwC Korea July 2026, 서초구/행안부, 한국경제, cabinets coréens, lus le 07/09/2026 ; pages 국세청 bloquées) ; les deux points laissés en suspens le 07/09 ont été repris le 08/09/2026 sur le 국가법령정보센터 (law.go.kr) : le 탄력세율 essence est confirmé à 529 원/L par le 교통·에너지·환경세법 시행령 제3조의2, dont la réserve fixe 450 원/L jusqu'au 30/09/2026 : la ligne carburant passe donc de 634.0 à 634.5 원/L HT ; le plafond du 건강보험 est bien réel mais porte sur le MONTANT de la cotisation (9,183,480 원/mois, 고시 en vigueur le 1/1/2026), pas sur l'assiette : aucune des 7 primitives ne sait l'exprimer, il reste donc à null et il est sans effet sur l'échelle (il ne mord qu'au-delà d'un 보수월액 de 127,725,730 원/mois). No point ouvert.
Référence nationale: OECD Taxing Wages
Public finances
Busan: South Korea · OECD Taxing Wages0/12 with figures0 des 12 indicateurs de cette section ont une valeur pour Busan: Corée du Sud · OECD Taxing Wages; les autres sont displayed en manque nommé, avec la raison sous chaque carte. The counter is the number of rows with figures on this page.
NO FIGURE HERE: 12 indicator(s) out of 12 missing for « Busan: South Korea · OECD Taxing Wages »
- L'OCDE ne publie pas AV_TW pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas MR_TW_PE pour KOR sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas NPATR pour KOR sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas AV_ITR pour KOR sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- … and 2 other reason(s), all written in « Calculations & sources » further down
Source(s) qui devai(en)t les fournir: OCDE Taxing Wages · Flows
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · OECD Taxing Wages · FlowsDF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · … (+9)All sources concerned (12)
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
No value is estimated, copied from another city ni copied from the average: an empty cell stays empty and says why. Le Details indicateur by indicateur is in « Calculs & sources » en bas de page. coverage & holds
Average tax wedge: singleGAP
n/dvaleur absente
no rankmin 23.0 % of labour cost (CHE)median 38.1 % of labour costmax 49.3 % of labour cost (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_TW pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average tax wedge: couple 2 ch.GAP
n/dvaleur absente
no rankmin 17.1 % of labour cost (CHE)median 31.7 % of labour costmax 42.6 % of labour cost (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_TW pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Marginal tax wedge (principal earner): singleGAP
n/dvaleur absente
no rankmin 31.8 % of labour cost (CAN)median 49.2 % of labour costmax 72.8 % of labour cost (ITA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas MR_TW_PE pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
Marginal tax wedge (principal earner): couple 2 enf.GAP
n/dvaleur absente
no rankmin 30.2 % of labour cost (CHE)median 49.1 % of labour costmax 76.6 % of labour cost (ITA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas MR_TW_PE pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Average rate net d'imposition personnelle: célibataireGAP
n/dvaleur absente
no rankmin 18.1 % of gross wage (CHE)median 26.7 % of gross wagemax 38.7 % of gross wage (LTU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas NPATR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average rate net d'imposition personnelle: couple 2 enf.GAP
n/dvaleur absente
no rankmin 11.8 % of gross wage (CHE)median 20.2 % of gross wagemax 30.8 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas NPATR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Average income tax rate: singleGAP
n/dvaleur absente
no rankmin 7.9 % of gross wage (JPN)median 17.7 % of gross wagemax 35.3 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_ITR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average income tax rate: couple 2 enf.GAP
n/dvaleur absente
no rankmin 7.1 % of gross wage (JPN)median 14.9 % of gross wagemax 34.2 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_ITR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Social contributions: employee: singleGAP
n/dvaleur absente
no rankmin 0.0 % of gross wage (AUS)median 7.7 % of gross wagemax 21.5 % of gross wage (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 17 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPEE_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Social contributions: employee: couple 2 enf.GAP
n/dvaleur absente
no rankmin 0.0 % of gross wage (AUS)median 7.7 % of gross wagemax 20.7 % of gross wage (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 17 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPEE_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Employer social security contributions: singleGAP
n/dvaleur absente
no rankmin 0.7 % of gross wage (DNK)median 14.7 % of gross wagemax 36.3 % of gross wage (FRA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPER_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Social contributions: employeur: couple 2 enf.GAP
n/dvaleur absente
no rankmin 0.8 % of gross wage (DNK)median 14.5 % of gross wagemax 33.8 % of gross wage (EST)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPER_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · Flows
DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Ce pays n'est PAS couvert par l'OCDE Taxing Wages (membres et partenaires seulement): les douze cartes sont donc vides, et la fourchette affichée est celle des pays couverts, montrée pour situer l'ordre de grandeur: elle n'est jamais recopiée dans les cases vides. Granularité COUNTRY badgée: modèle OCDE Taxing Wages: salarié du secteur privé au salaire moyen national; le rang porte sur les pays couverts par le flow, pas sur le monde. L'impôt foncier municipal et les taxes locales à la consumption: sources to be connected; disclosed, not filled.
Calculations & Sources: the 12 figures on this page, written out
| Figure | Calcul / Rankings | Source and date |
|---|---|---|
| Average tax wedge: single | aucun calcul: L'OCDE ne publie pas AV_TW pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average tax wedge: couple 2 ch. | aucun calcul: L'OCDE ne publie pas AV_TW pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): single | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): couple 2 enf. | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: célibataire | aucun calcul: L'OCDE ne publie pas NPATR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: couple 2 enf. | aucun calcul: L'OCDE ne publie pas NPATR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average income tax rate: single | aucun calcul: L'OCDE ne publie pas AV_ITR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average income tax rate: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_ITR pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Social contributions: employee: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employee: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Employer social security contributions: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employeur: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour KOR sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
Same text as the hover notes, replayed here for mobile, print and keyboard. A figure without a row in this table would be a figure without a source: there is none.
Tax revenue by category and by tier
Fiscal year 2024. OECD codes read from the source. Each column is a distinct Tier. The S13 column is not added to the others.
| Line item | Central (S1311) | State / region (S1312) | Local (S1313) | social security (S1314) | Consolidated general government (S13) |
|---|---|---|---|---|---|
Total tax revenue _T | 336.53 T KRW | Tier non disponible | 114.09 T KRW | 195.16 T KRW | 645.78 T KRW |
Taxes on income, profits and capital gains of individuals and corporations T_1000 | 181.32 T KRW | Tier non disponible | 20.29 T KRW | 0 KRW | 201.61 T KRW |
Social security contributions (SSC) T_2000 | 0 KRW | Tier non disponible | 0 KRW | 195.16 T KRW | 195.16 T KRW |
Taxes on property T_4000 | 30.45 T KRW | Tier non disponible | 45.40 T KRW | 0 KRW | 75.85 T KRW |
Taxes on goods and services T_5000 | 118.22 T KRW | Tier non disponible | 37.70 T KRW | 0 KRW | 155.92 T KRW |
Other taxes T_6000 | 6.53 T KRW | Tier non disponible | 8.48 T KRW | 0 KRW | 15.01 T KRW |
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- Non applicable The concept does not apply to this scope.
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