Personal income tax (PIT) and social security contributions (SSC) in Korea

Korea: Personal income tax (PIT) and social security contributions (SSC) was 24.85 Percentage of labour costs in 2025. ▲ Rising

Latest (2025)
24.85 Percentage of labour costs
Change on year
up 0.5%
Rank
2nd
of 2 groups
All-time high
24.85 Percentage of labour costs
in 2025
All-time low
16.11 Percentage of labour costs
in 2002
Years of data
26
2000–2025

Personal income tax (PIT) and social security contributions (SSC) in Korea, 2000–2025

05101520252000201220252000: 16.4 Percentage of labour costs2001: 16.5 Percentage of labour costs2002: 16.1 Percentage of labour costs2003: 16.4 Percentage of labour costs2004: 17 Percentage of labour costs2005: 17.3 Percentage of labour costs2006: 18.2 Percentage of labour costs2007: 19.7 Percentage of labour costs2008: 20 Percentage of labour costs2009: 19.5 Percentage of labour costs2010: 20.1 Percentage of labour costs2011: 20 Percentage of labour costs2012: 20.5 Percentage of labour costs2013: 21 Percentage of labour costs2014: 21.2 Percentage of labour costs2015: 21.4 Percentage of labour costs2016: 21.8 Percentage of labour costs2017: 22 Percentage of labour costs2018: 22.4 Percentage of labour costs2019: 22.9 Percentage of labour costs2020: 23.4 Percentage of labour costs2021: 23.9 Percentage of labour costs2022: 24.5 Percentage of labour costs2023: 24.5 Percentage of labour costs2024: 24.7 Percentage of labour costs2025: 24.8 Percentage of labour costs

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.

Analysis

Korea recorded 24.85 Percentage of labour costs for personal income tax (pit) and social security contributions (ssc) in 2025. That is the highest value across all 26 years on record.

That represents a change of up 0.5% on the previous year and up 15.9% over ten years.

Over the whole period, personal income tax (pit) and social security contributions (ssc) in Korea peaked at 24.85 Percentage of labour costs in 2025 and was at its lowest, 16.11 Percentage of labour costs, in 2002.

The long-run direction has been consistently rising across the 26 years of available data.

Personal income tax (PIT) and social security contributions (SSC) in Korea, year by year

Annual values for Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge in Korea, 2000 to 2025.
Year Percentage of labour costs Change
2000 16.36 Percentage of labour costs
2001 16.49 Percentage of labour costs +0.8%
2002 16.11 Percentage of labour costs -2.3%
2003 16.4 Percentage of labour costs +1.8%
2004 17.05 Percentage of labour costs +3.9%
2005 17.31 Percentage of labour costs +1.5%
2006 18.16 Percentage of labour costs +5.0%
2007 19.72 Percentage of labour costs +8.6%
2008 19.97 Percentage of labour costs +1.3%
2009 19.46 Percentage of labour costs -2.5%
2010 20.14 Percentage of labour costs +3.5%
2011 19.98 Percentage of labour costs -0.8%
2012 20.53 Percentage of labour costs +2.7%
2013 20.98 Percentage of labour costs +2.2%
2014 21.15 Percentage of labour costs +0.8%
2015 21.44 Percentage of labour costs +1.4%
2016 21.8 Percentage of labour costs +1.7%
2017 22.01 Percentage of labour costs +1.0%
2018 22.44 Percentage of labour costs +2.0%
2019 22.95 Percentage of labour costs +2.2%
2020 23.37 Percentage of labour costs +1.8%
2021 23.94 Percentage of labour costs +2.4%
2022 24.49 Percentage of labour costs +2.3%
2023 24.49 Percentage of labour costs +0.0%
2024 24.72 Percentage of labour costs +0.9%
2025 24.85 Percentage of labour costs +0.5%

Averages by decade

DecadeAverage LowestHighest Years
2000s 17.7 Percentage of labour costs 16.11 Percentage of labour costs 19.97 Percentage of labour costs 10
2010s 21.34 Percentage of labour costs 19.98 Percentage of labour costs 22.95 Percentage of labour costs 10
2020s 24.31 Percentage of labour costs 23.37 Percentage of labour costs 24.85 Percentage of labour costs 6

Countries ranked near Korea

  1. 1 Belgium 52.48 Percentage of labour costs compare
  2. 1 Slovenia 45.3 Percentage of labour costs compare
  3. 2 Estonia 42.64 Percentage of labour costs compare
  4. 2 Germany 49.26 Percentage of labour costs compare
  5. 3 France 47.18 Percentage of labour costs compare
  6. 3 Türkiye 40.33 Percentage of labour costs compare
  7. 4 Austria 47.09 Percentage of labour costs compare
  8. 4 Latvia 40.14 Percentage of labour costs compare
  9. 5 Italy 45.76 Percentage of labour costs compare
  10. 5 Lithuania 39.79 Percentage of labour costs compare

See the full ranking of 38 places →

More economy & growth data for Korea

All data for Korea →

Frequently asked questions

What is personal income tax (pit) and social security contributions (ssc) in Korea?
Personal income tax (pit) and social security contributions (ssc) in Korea was 24.85 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Korea?
The highest recorded value was 24.85 Percentage of labour costs in 2025.
What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Korea?
The lowest recorded value was 16.11 Percentage of labour costs in 2002.
How does Korea rank for personal income tax (pit) and social security contributions (ssc)?
Korea ranks 2nd out of 2 groups with data for 2025.
Is personal income tax (pit) and social security contributions (ssc) rising or falling in Korea?
Over the last ten years it is up 15.9%. The long-run trend across the full record is rising.
Where does this Korea data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) and social security contributions (SSC) in Korea. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-and-social-security-contributions-ssc-average-rates-on-gross-wage/korea/

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About this data

Indicator
Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge
Unit
Percentage of labour costs
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

The average personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household