Where the Numbers Come From
Every rate and threshold used by these calculators, traced to the statute article and the date it took effect.
Statutes tracked
108
Calculators
104
Links into code
332
This list is not decoration
If a file or value listed here is missing from the code, the build fails and nothing ships. So what you see below is what the calculators actually use right now, rather than a description of what they are supposed to use.
Recently in force
Korean tax rules change often. Calculating with last year’s numbers gives the wrong answer.
- 2026-10-20외국인 4대보험·반환일시금 (국민연금법 제126조·제77조)
- · 상호주의 미가입 / 가입하나 반환일시금 배제 / 반환 가능 세 갈래 (제126조제1·5항)
- · 반환일시금은 사용자 부담금 포함 + 이자 (제77조제2항)
- 2026-09-30Temporary two-home relief (소득세법 시행령 제155조제1항)
- · At least 12 months between buying the old home and buying the new one
- · The old home must be sold within 36 months of buying the new one (item 2, unless both are in regulated areas)
- · Old home in a regulated area and a new home in a regulated area bought on or after 2026-08-04 → 24 months (item 1, sales on or after 2026-10-01)
- · Explainer for short 15 (35 months vs 37 months)
- 2026-09-18배우자 출산휴가·난임치료휴가 (남녀고용평등법 제18조의2·제18조의3)
- · 배우자 출산휴가 20일 전 기간 유급 (제18조의2제1항)
- · 난임치료휴가 연 6일 중 최초 2일만 유급 (제18조의3제1항)
- · 고시 상한은 배우자 20일 1,684,210원 · 난임 2일 168,420원
- · 🔴 2026-09-18 이름 변경 · 2026-11-27 난임 유급 4일로
- 2026-09-18배우자 유산·사산휴가 (남녀고용평등법 제18조의4)
- · 🔴 2026-09-18 시행. 화면 맨 위 띠가 이 값을 쓴다
- · 5일의 범위에서 휴가 (제18조의4제1항)
- · 최초 3일만 유급 · 고용보험 급여도 3일 (고용보험법 제76조제1항제4호)
- · 유산·사산한 날부터 20일 이내 청구 (제18조의4제3항)
- · 고용보험 급여 상한 1일분 84,210원, 2·3일분은 그 2·3배 (고시 제2026-67호 Ⅳ)
- 2026-09-18출산전후휴가 급여 (근로기준법 제74조 · 고용보험법 제76조)
- · 상한 고시는 90일 660만 · 미숙아 100일 733만 · 다태아 120일 880만
- · 우선지원 대상기업이 아니면 30·40·45일만 (제76조제1항제1호 단서)
- · 사업주 유급 의무 60일·다태아 75일 (근로기준법 제74조제4항)
- · 하한은 시간급 최저임금 기준 (시행령 제101조제2호)
- 2026-07-01Acquisition tax surcharge on housing (지방세법 제13조의2)
- · 8% for a second home in a regulated area or a third outside one; 12% above that and for companies
- · Local education tax on a surcharged acquisition is fixed at 0.4%
- · Whether the area is regulated shifts the house-count threshold by one; a temporary second home is excluded
- 2026-07-01Separate taxation of housing rental income and deemed rent (소득세법 제64조의2·시행규칙 제23조)
- · Time deposit rate 3.1%, reset each year by ministerial rule
- · Deemed expense rate: 60% registered, 50% unregistered
- · Basic deduction ₩4M registered, ₩2M unregistered, and only where global income is ₩20M or less
- · Small housing is 40㎡ or less with an assessed value of ₩200M or less; the relief ends 31 December 2026
- 2026-07-01Relief for business passenger car costs (소득세법 제33조의2)
- · With no mileage log, only ₩15M is fully deductible (시행령 제78조의3제7항)
- · Depreciation is capped at ₩8M a year and the excess carries forward (법 제33조의2제2항)
- 2026-07-01Property tax relief rate for a single-house household (지방세법 제111조의2)
- · Four bands of the single-house relief rate
- · The relief applies up to an assessed value of ₩900M
- · Expires 28 December 2026. If extended, this value and the on-screen warning change together
- · Explainer 17 (the ₩900M cliff and the expiry warning)
- 2026-07-01Standard property tax rate on housing (지방세법 제111조제1항제3호나목)
- · Four bands of the standard housing rate
- · Local education tax is 20% of the property tax (제151조)
Statute names are left in Korean on purpose. They are proper nouns, and translating them would make the article impossible to look up. Every one is checked directly on the National Law Information Center (law.go.kr). Where a formula or table is published only as an image, we read the value out of that image. Where we cannot find an official source for a rate, we leave it as an input for you rather than inventing one. Full list in Korean · English guide