{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"kr-income-tax-rate","url":"https://apiardata.com/statistics/kr-income-tax-rate","html_url":"https://apiardata.com/statistics/kr-income-tax-rate/","title":"South Korea Income Tax and Social Contributions (2025)","description":"South Korea's Income Tax and Social Contributions: 16.5 % of gross earnings (tax + employee contributions) in 2025, +0.2pp YoY.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","South Korea","2025"],"publisher":"OECD","frequency":"Annual","geography":"South Korea","temporal_coverage":"2000/2025","unit":"% of gross earnings (tax + employee contributions)","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"South Korea Income Tax and Social Contributions","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/tax-database.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"South Korea"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"South Korea (2025)","value":"16.5","unit":"% of gross earnings (tax + employee contributions)","trend":{"direction":"up","value":"+0.2pp YoY"}},{"label":"YoY Change","value":"+0.2pp","unit":"percentage points"},{"label":"Trend","value":"up","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"South Korea Income Tax and Social Contributions"}],"observation_count":26,"observations":[{"period":"2000","value":8.94994},{"period":"2001","value":9.17101},{"period":"2002","value":8.905467},{"period":"2003","value":9.273762},{"period":"2004","value":9.758422},{"period":"2005","value":9.883683},{"period":"2006","value":10.616868},{"period":"2007","value":12.063981},{"period":"2008","value":12.1275},{"period":"2009","value":11.676676},{"period":"2010","value":12.278179},{"period":"2011","value":11.919504},{"period":"2012","value":12.453207},{"period":"2013","value":12.886089},{"period":"2014","value":13.036572},{"period":"2015","value":13.324705},{"period":"2016","value":13.700027},{"period":"2017","value":13.93241},{"period":"2018","value":14.37837},{"period":"2019","value":14.787448},{"period":"2020","value":15.106601},{"period":"2021","value":15.642634},{"period":"2022","value":16.175912},{"period":"2023","value":16.129189},{"period":"2024","value":16.343509},{"period":"2025","value":16.534869}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% of gross earnings (tax + employee contributions)"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"16.5","yoyChange":"+0.2pp"},{"year":"2024","value":"16.3","yoyChange":"+0.2pp"},{"year":"2023","value":"16.1","yoyChange":"-0.1pp"},{"year":"2022","value":"16.2","yoyChange":"+0.6pp"},{"year":"2021","value":"15.6","yoyChange":"+0.5pp"},{"year":"2020","value":"15.1","yoyChange":"+0.3pp"},{"year":"2019","value":"14.8","yoyChange":"+0.4pp"},{"year":"2018","value":"14.4","yoyChange":"+0.5pp"},{"year":"2017","value":"13.9","yoyChange":"+0.2pp"},{"year":"2016","value":"13.7","yoyChange":"+0.4pp"},{"year":"2015","value":"13.3","yoyChange":"+0.3pp"},{"year":"2014","value":"13.0","yoyChange":"+0.1pp"},{"year":"2013","value":"12.9","yoyChange":"+0.4pp"},{"year":"2012","value":"12.5","yoyChange":"+0.6pp"},{"year":"2011","value":"11.9","yoyChange":"-0.4pp"},{"year":"2010","value":"12.3","yoyChange":"+0.6pp"},{"year":"2009","value":"11.7","yoyChange":"-0.4pp"},{"year":"2008","value":"12.1","yoyChange":"unchanged"},{"year":"2007","value":"12.1","yoyChange":"+1.5pp"},{"year":"2006","value":"10.6","yoyChange":"+0.7pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"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. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 16.5 % of gross earnings (tax + employee contributions) in 2025 and reached its lowest recorded value of 8.9 in 2002. The latest reading of 16.5 in 2025 represents a change of +0.2pp."}]}