Les governments, ensemble ou un à un.
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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: Daejeon
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
DaejeonLe 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.
ILLUSTRATED rules of thumb, outside pay
| 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
| 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 대전광역시 : 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
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 % |
3 · Impact, income level by income level
| Income gross | South Korea : 국세청 (소득세) | 대전광역시 : 개인지방소득세 | daejeon_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 |
Référence nationale: OECD Taxing Wages
Public finances
Daejeon: South Korea · OECD Taxing Wages0/12 with figures0 des 12 indicateurs de cette section ont une valeur pour Daejeon: 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.
- 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
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 · Flows DF_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
- OCDE Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux 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 · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux 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 · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux 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 · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageDF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageDF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageCalculations & 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux 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 · flux DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
Fiscal year 2024. Codes OCDE lus de la source. Each column is un Tier distinct. On n'additionne pas la colonne S13 aux autres.
| 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 |
Data-quality signals (abrégé à côté du chiffre; Details here):
- Audited Account or report audited by an independent body.
- API official Series published through an official API or machine feed.
- Document official Figure relu in un document public (PDF, HTML, XLSX).
- Derived Computed here from published figures (formula in the proof).
- Partial Coverage incomplète: some pièces manquent, named ailleurs.
- Retenu Datum existante but non published here (porte de publication).
- Non disponible Attendue mais not connectede ou inaccessible.
- Not published The source or the territory does not publish this value.
- Non applicable The concept does not apply to this scope.
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