Salary vs. Dividend Optimizer (Owner-Director)
✓ 2026 rates · estimate · Korea Insider ProYou own a Korean company and want to pay yourself. Salary is deductible (lowers corporate tax) but triggers income tax + 4 insurances. Dividends are paid from after-tax profit (taxed twice) but carry no insurance. This finds the split that leaves you the most after all taxes.
Operating profit before paying yourself. The tool decides how much to take as salary vs. dividend.
Lowest-tax split — your take-home
—
—
| Scenario | Salary | Dividend | Total tax* | Take-home |
|---|
*Total tax = corporate tax + your income tax + dividend tax + all 4 insurances (employer + employee). Take-home = what reaches you personally.
⚠️ Estimate only. Assumes one resident owner, standard personal deduction (self only), no other income, and the whole remaining profit is paid out as dividend in the same year. Real results depend on dependents, other income, non-taxable allowances, and timing. Confirm with a tax accountant (세무사) before deciding.
Sources (2026)
• Corporate tax 10/20/22/25% + 10% local surtax (raised 1%p for FY2026). NTS
• Income tax 6–45% (8 brackets) + 10% local; earned-income deduction & wage tax credit applied.
• Dividends: 15.4% withholding; above ₩20M financial income → global taxation with 10% gross-up & dividend tax credit (10% for 2026 payments).
• 4 insurances 2026 (NPS·Health+LTC·Employment·Industrial accident), employer & employee shares, NPS ceiling applied.
• Corporate tax 10/20/22/25% + 10% local surtax (raised 1%p for FY2026). NTS
• Income tax 6–45% (8 brackets) + 10% local; earned-income deduction & wage tax credit applied.
• Dividends: 15.4% withholding; above ₩20M financial income → global taxation with 10% gross-up & dividend tax credit (10% for 2026 payments).
• 4 insurances 2026 (NPS·Health+LTC·Employment·Industrial accident), employer & employee shares, NPS ceiling applied.
Get the founder tax cheat-sheet
One email a month: rate changes, new calculators, real-cost guides.