주민세 계산 가이드

※ This is an unofficial information guide. This app is a third-party information app from GlassWallet, unrelated to the Ministry of the Interior and Safety, Wetax, or local governments. Please verify actual filing, payment, and final assessed amounts based on Wetax, your tax bill, or the guidance provided by your local government.

▶ Government Guide Pages (Unrelated to this app — Directly operated by government agencies)

- Wetax: https://www.wetax.go.kr/main.do

- National Law Information Center > Local Tax Act: https://www.law.go.kr/LSW/lsInfoP.do?lsId=001649

- National Law Information Center > Enforcement Decree of the Local Tax Act: https://www.law.go.kr/LSW/lsInfoP.do?lsId=005077

The Resident Tax Guide is an unofficial information app designed to help you quickly check your August Resident Tax bill, business portion filing, and employee salary standards.

Main Features
- Calculation of Resident Tax (Individual, Business Establishment, and Employee Portions)
- Check representative individual portion amounts by region
- Check basic business establishment tax rate + gross floor area tax rate for areas exceeding 330㎡
- Check the 0.5% employee portion tax rate and the tax-exempt threshold for total monthly average salaries
- Resident tax payment schedule and checklist
- Provision of related guides, quizzes, and tips

Useful for:
- Individuals curious about the amount on their August resident tax bill
- Sole proprietors and corporations with offices, stores, or factories
- Personnel preparing for business establishment tax filing and payment
- Payroll managers needing to verify eligibility for the employee portion of resident tax
- Those confused about the difference between resident tax and local income tax

Reference Criteria
- Individual Portion: Determined by ordinance within the range of 10,000 KRW or less under the Local Tax Act
- Business Establishment Portion: Basic tax rate + gross floor area tax rate for areas exceeding 330㎡
- General Business Establishment Gross Floor Area Tax Rate: 250 KRW per ㎡
- Pollutant Emitting Business Establishments: 500 KRW per ㎡ Employee Portion: 0.5% of total employee salaries

- Tax Exemption Threshold for Employee Portion: Based on the current Enforcement Decree of the Local Tax Act, the average monthly total salary over the past 12 months must be 180 million KRW or less.

[Disclaimer]

※ This app does not represent the government or any related agency.

※ This app provides information regarding resident tax and does not replace tax or legal advice. For accurate information, please contact WeTax, the relevant local government, or a tax expert.

※ Tax rates, payment periods, exemption conditions, etc., are subject to change due to amendments to laws and local government ordinances.

※ Source: National Law Information Center Local Tax Act, Enforcement Decree of the Local Tax Act, WeTax