South Korea Income Tax and Social Contributions (2025)
South Korea's Income Tax and Social Contributions: 16.5 % of gross earnings (tax + employee contributions) in 2025, +0.2pp YoY.
Data
| Year | % of gross earnings (tax + employee contributions) | YoY Change |
|---|---|---|
| 2025 | 16.5 | +0.2pp |
| 2024 | 16.3 | +0.2pp |
| 2023 | 16.1 | -0.1pp |
| 2022 | 16.2 | +0.6pp |
| 2021 | 15.6 | +0.5pp |
| 2020 | 15.1 | +0.3pp |
| 2019 | 14.8 | +0.4pp |
| 2018 | 14.4 | +0.5pp |
| 2017 | 13.9 | +0.2pp |
| 2016 | 13.7 | +0.4pp |
| 2015 | 13.3 | +0.3pp |
| 2014 | 13 | +0.1pp |
| 2013 | 12.9 | +0.4pp |
| 2012 | 12.5 | +0.6pp |
| 2011 | 11.9 | -0.4pp |
| 2010 | 12.3 | +0.6pp |
| 2009 | 11.7 | -0.4pp |
| 2008 | 12.1 | unchanged |
| 2007 | 12.1 | +1.5pp |
| 2006 | 10.6 | +0.7pp |
About this Dataset
South Korea recorded 16.5 % of gross earnings (tax + employee contributions) in 2025. The latest change was +0.2pp. Across 2000–2025 the series ranges from 8.9 % of gross earnings (tax + employee contributions) in 2002 to 16.5 % of gross earnings (tax + employee contributions) in 2025.
This page tracks the combined personal income tax and employee social security contribution rate in South Korea for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.
Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.