Korean pension income tax calculator
Works out the tax on money drawn from a pension savings account or IRP, and what changes above ₩15m a year.
Works out the pension income tax on money drawn from a Korean pension savings account or IRP. The rate depends on your age and the type of pension, and once annual receipts pass ₩15m the method of taxation itself changes — worth checking before you settle on a withdrawal plan.
あなたの数字
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
年齢が高いほど税率が下がります
年金貯蓄とIRPのうち、税額控除を受けた掛金から生じた分と、その運用益です
終身年金は4.4%で、70歳未満の年齢別の税率より低くなります
かかる税
その年の税額
660,000ウォン
手元に残る額
11,340,000ウォン
- その年に受け取る額
- 12,000,000ウォン
- 適用される税率
- 5.5%
低い分離課税の対象です
- 年齢に応じた税率
- 5.5%
- 実際に適用される税率
- 5.5%
- 15,000,000ウォンまでの余裕
- 3,000,000ウォン
年間15,000,000ウォン以下なら、ここのように3.3〜5.5%の低い分離課税のままです。この余裕の中に収めることが節税になります。
税率は韓国国税庁の年金所得の源泉徴収基準によります(55〜69歳5.5%、70〜79歳4.4%、80歳以上3.3%、終身年金4.4%)。私的年金の分離課税の基準額は年間15,000,000ウォンです。国民年金などの公的年金、退職金を原資とする分、税額控除を受けなかった掛金は課税の仕組みが違うため、ここには含めていません。基準額を超えた場合、総合課税と分離課税のどちらが有利かは他の所得によります — 申告の前に税理士か国税庁にご確認ください。
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At 65 drawing ₩12m a year, the tax is ₩660,000
At or below ₩15m the tax is amount × age-based rate: 5.5% from 55 to 69, 4.4% from 70 to 79 and 3.3% from 80, local income tax included. At 65 on ₩12m that is ₩660,000, leaving ₩11,340,000. A life annuity applies the lower of 4.4% and the age-based rate, so at 65 it drops to 4.4% and ₩528,000, while at 80 it stays at 3.3%. "Room left" is ₩15m minus the amount drawn, ₩3m here.
Above ₩15m, 16.5% applies to the whole amount, not the excess
Drawing ₩20m a year at 65 puts 16.5% on the full ₩20m, not on the ₩5m over the line: ₩3.3m. Within ₩15m it would be 5.5% and ₩1.1m, so the "difference" is ₩2.2m. "Spread over" is the amount divided by ₩15m and rounded up — ₩20m gives 2 years.
Comprehensive taxation and the National Pension are not calculated
The other route above the threshold, comprehensive taxation, adds the pension to your other income and cannot be worked out from the pension alone, so this screen calculates only the 16.5% separate route. Nor is the rate change when a spread crosses age 70. The amount field takes only the credited contributions and their growth — uncredited contributions, severance-funded money and the National Pension are taxed differently and left out, and the ₩15m comparison uses only that amount. Below 55 it is not a pension but an early withdrawal, so the whole amount is taxed as other income at 16.5% and the ₩15m comparison and the split suggestion do not appear.
よくある質問
QHow much tax is due on a pension?
Private pensions such as a pension savings account or IRP are taxed separately at 5.5% from 55 to 69, 4.4% from 70 to 79 and 3.3% from 80 (local income tax included). A life annuity is taxed at 4.4%, which is better if you are 69 or under.
QWhat happens above ₩15m a year?
The low separate rates no longer apply. You must either elect separate taxation at 16.5% on the whole amount or be taxed globally — it does not apply only to the excess. Going slightly over the threshold can raise the bill sharply, so it needs watching.
QDoes spreading withdrawals reduce the tax?
Keeping annual receipts at or below ₩15m preserves the low rate and is often better. If your other income is small, global taxation may work out better instead, so compare across your whole income.
QIs the national pension included here?
No. Public pensions such as the National Pension are taxed differently and are not covered. Amounts funded from severance pay, and principal that never received a tax credit, are also treated differently.
QWhat if it is exactly ₩15m?
The low rate. The threshold is strictly above ₩15m, so exactly ₩15m is taxed at the age-based rate — ₩825,000 at 65 — and one won over puts 16.5% on the whole amount, ₩2,475,000.
QA life annuity at 80 — what rate applies?
3.3%. The 4.4% for a life annuity is used only where it is lower than the age-based rate, and from 80 the age-based rate wins. A life annuity helps only between 55 and 69, where the age-based rate is 5.5%; in the 70s both are 4.4%.