Thanks for visiting Orange Taxpayers Association. Orange assists to pay income taxes for both expatriates and Korean nationals) whose salaries(or RSU, ESPP) are paid by companies or individuals outside of Korea.
How to proceed? Please visit the Personal income tax for details.
Tax Rates
Progressive rate tax
A progressive rate tax is a tax in which the tax rate increases as the taxable amount increases. Progressive rate taxes are imposed in an attempt to reduce the tax incidence of people with a lower ability to pay, as such taxes shift the incidence increasingly to those with a higher ability-to-pay. All local Koreans should pay taxes with this progressive rate. The opposite of a progressive tax is a flat rate tax. Expatriates or foreigners can choose one between progressive and flat.
Flat rate tax
A flat rate tax is a system of taxation where one tax rate is applied to all personal income with no deductions. Currenty(as of year 2016), the flat rate is 19 percent of income from 1 January 2017, and this flat rate tax is applicable to expatriates or foreigners only.