ISA, pension savings and IRP tax calculator
Enter total salary and contributions and it works out the Korean tax credits and tax-free allowances in one go.
Works out how much of what you put into a Korean pension savings account and IRP comes back at year-end settlement, plus the ISA's tax-free allowance and the extra credit for rolling an ISA into a pension account. The credit rate depends on total salary, so enter that figure accurately.
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入力した値はこのブラウザに自動保存され、次に来ても残っています
年金貯蓄単独では6,000,000ウォンまでが税額控除の対象です
年金貯蓄とIRPを合わせて9,000,000ウォンまでが対象です
移した額の10%、最大300万ウォンが控除対象に加わります。戻る額はそれに控除率を掛けた分です
戻ってくる額
年金貯蓄とIRPの税額控除
1,485,000ウォン
- 控除率
- 16.5%
- 対象となる年金貯蓄
- 6,000,000ウォン
- 対象となるIRP
- 3,000,000ウォン
- 対象の合計(上限9,000,000ウォン)
- 9,000,000ウォン
ISA — 非課税枠と移管時の控除
- ISAの非課税枠
- 5,000,000ウォン
- 年金口座へ移したときの控除
- 0ウォン
戻ってくる税額控除の合計
1,485,000ウォン
2026年7月時点の見積もりで、参考のためのものです。実際に戻る額は他の所得や控除によって変わります。ここでのISA非課税枠は最近の改正案(一般型500万・庶民型1,000万ウォン)に沿っていますが、施行の時期によっては従来の枠(200万・400万ウォン)が適用されることがあります — 韓国国税庁のホームタックスか、税理士にご確認ください。
今の入力のままリンクを作る
リンクを開くとこの画面の値がそのまま入ります。誰かと一緒に見るときや、条件を変えて比べるときに使ってください。
A ₩40m salary with ₩6m in pension savings plus ₩3m in an IRP comes to ₩1,485,000
The credit is amount that counts × credit rate. The amount that counts takes pension savings first, up to ₩6m, adds the IRP, and cuts the total at ₩9m. The rate is 16.5% on total salary of ₩55m or less (₩45m or less as comprehensive income) and 13.2% above that, local income tax included. The defaults give ₩9m × 16.5% = ₩1,485,000; the same contributions on a ₩60m salary fall to 13.2% and ₩1,188,000, ₩297,000 less.
Put ₩8m into pension savings and only ₩6m counts
The pension savings account has its own ₩6m cap, so ₩8m there with nothing in an IRP counts as ₩6m and returns ₩990,000 at 16.5%. ₩6m in pension savings and ₩5m in an IRP is ₩11m combined, of which only ₩9m counts, so the IRP part is ₩3m and the screen warns that the limit is exceeded. 10% of an ISA rollover, cut at ₩3m, is added to the credited base on top of the ₩9m and multiplied by the same rate — ₩20m adds ₩2m to the base and ₩330,000 to the credit at 16.5%, anything from ₩30m adds the same ₩3m and ₩495,000.
Whether there is enough tax to give back is not checked
A tax credit is taken off the tax you owe, so if the year's assessed tax is less than ₩1,485,000 the refund stops there; this screen multiplies the rate by the amount that counts and never compares it to the tax actually due. The ISA tax-free allowance is only displayed for the type chosen (₩5m general, ₩10m lower-income and farming) — how much tax the ISA's own gains attract is not calculated.
よくある質問
QHow much of a pension savings account and IRP qualifies?
A pension savings account qualifies up to ₩6m a year on its own, or ₩9m in total once an IRP is included. The credit is 16.5% on total salary at or below ₩55m (₩45m of global income) and 13.2% above that, local income tax included.
QHow should the ₩9m be split?
Filling the ₩6m in the pension savings account first and putting the remaining ₩3m in the IRP is a common arrangement. The credit is the same either way, but a pension savings account is freer than an IRP in what it can hold and in early withdrawals.
QWhat is the benefit of rolling a matured ISA into a pension account?
Moving a matured ISA into a pension savings account or IRP adds 10% of the amount transferred, up to ₩3m, to the amount eligible for the tax credit. It sits on top of the ₩9m annual limit, and the credit itself is that amount times 13.2% or 16.5% — at most ₩495,000.
QWhat is the ISA tax-free allowance?
A tax reform raising it to ₩5m for the standard type and ₩10m for the lower-income and farming types has been announced. Sources disagree on when it takes effect, so check on the National Tax Service's Hometax before filing.
QDoes ₩9m in an IRP alone all qualify?
In this calculation, yes. The ₩6m cap applies only to the pension savings account and an IRP counts in full within the ₩9m combined limit, so nothing in pension savings and ₩9m in an IRP gives the same credit as ₩6m plus ₩3m.
QWhen do I pick comprehensive income as the basis?
When you are not a salaried employee. The total-salary threshold is ₩55m and the comprehensive-income threshold is ₩45m, so the same ₩46m gets 16.5% entered as total salary and 13.2% entered as comprehensive income.