Business calculators16
Taxes that business owners and freelancers file themselves.
Taxes that business owners and freelancers file themselves. Unlike employees, **you also have to work out when to file what.** What sets this group apart is that how you keep your books changes the tax.
Business calculators
16Tap a card to open the calculator.
Corporate Tax Calculator
Corporate tax and local income tax, with the rate rise that started in 2026.
Open calculatorSole Trader vs Company
Which structure pays less tax at your income level.
Open calculatorSimplified VAT Eligibility
Whether you qualify as a simplified taxpayer, and whether you want to.
Open calculatorVAT Calculator
VAT payable from sales and purchases.
Open calculatorPenalty Tax Calculator
What a late or understated filing costs, day by day.
Open calculatorSmall Business Mutual Aid Deduction
Deduction for the Noran Umbrella mutual aid fund.
Open calculatorInterim Tax Payment Calculator
The November bill based on last year, and how to cut it using this year's numbers.
Open calculatorBusiness Entertainment Limit
How much client entertainment is actually deductible.
Open calculatorCompany Car Expense Calculator
What a business vehicle really deducts, and what a missing logbook costs.
Open calculatorKorean Car Lease Comparison Calculator
Finance lease, operating lease or rental: which one deducts more, and why.
Open calculatorBookkeeping Duty Checker
Double-entry books, simplified books, or a verified return: which applies to you.
Open calculatorGlobal Income Tax Return
Your May tax return, with expenses and withholding already paid.
Open calculatorOther Income Tax Calculator
Tax on lecture fees, prizes, royalties and one-off income.
Open calculatorCrypto Tax Calculator
Korean tax on crypto gains and lending income from 2027: ₩2.5M deducted, 22% on the rest.
Open calculatorDaily and Part-Time Wage Tax
Tax on daily wages, where a large deduction usually leaves nothing to pay.
Open calculatorSemiannual Withholding Tax Payment
Whether last year's average headcount lets you pay withheld income tax twice a year instead of monthly, and the dates to apply and pay by.
Open calculator
Where to start
Bookkeeping Duty Checker
Whether you use simplified or double-entry books changes every calculation after it.
Global Income Tax Return
The core of the year's tax.
VAT Calculator
Paid separately from income tax, every quarter or half year. Check simplified VAT status at the same time.
Simplified VAT does not give you full credit for input VAT
Simplified VAT is not always better. In a business with heavy purchases, general VAT can come out ahead. Deciding on sales alone gets it wrong.
Not in this group
- An employee's year-end settlement
- That is Year-End Settlement.
- Costs of setting up a company
- The Registration and License Tax calculator under Buying covers part of it.
The law this group rests on
The provisions reflected across these 16 calculators. Statute names stay in Korean so you can look them up; when one changes, every calculator listed here moves with it.
- 법인세법 제55조
- 법인세법 제60조의2
- 지방세법 제103조의20
- 법인세법 제55조제1항
- 소득세법 제55조제1항
- 부가가치세법 제61조
- 시행령 제109조
- 부가가치세법 제30조
- 제37조
- 제63조제2항
- 같은 법 시행령 제111조제2항
- 국세기본법 제47조의2
- 제47조의4
- 제48조제2항
- 조세특례제한법 제86조의3제1항
- 소득세법 제65조
- 소득세법 제86조
- 소득세법 제77조
- 소득세법 제35조
- 조세특례제한법 제136조
- 소득세법 제33조의2
- 시행령 제78조의3
- 법인세법 제27조의2제3항
- 시행령 제50조의2
- 시행규칙 제27조의2제6항
- 소득세법 시행령 제208조제5항
- 제143조제4항
- 제133조제1항
- 소득세법 제50조제1항
- 제55조제1항
- 제129조제1항제3호
- 제70조
- 소득세법 시행령 제87조
- 소득세법 제129조제1항제6호
- 제84조제3호
- 소득세법 제21조제1항제27호
- 소득세법 제37조제5항·제6항
- 소득세법 제64조의3제2항
- 소득세법 제84조제3호
- 지방세법 제93조제18항
- 소득세법 제47조제2항
- 제129조제1항
- 제59조제3항
- 제86조제1호
- 소득세법 제128조
- 소득세법 시행령 제186조
- 지방세법 제103조의13
Effective dates and amendment history are in Basis, and what is about to change is in Upcoming.