Pension Savings & IRP Tax Credit Refund Calculator
Enter your salary and pension savings / IRP contributions to see your estimated refund and remaining room up to the 9M KRW limit.
💼 Income
Salary minus non-taxable income. ≤ 55M KRW → 16.5%
💰 Contributions
Annual pension savings (fund/insurance/trust). Limit 6M KRW
Annual IRP contributions. Combined limit 9M KRW
ISA maturity rollover into pension account (optional, 10% up to 3M KRW extra credit)
📊 Estimated Refund
Estimated refund
99만원
990,000원
≤ 55M → 16.5%
Below boundary: 500만원 (경계 5,500만원)
Deductible breakdown
400만원 deductible of 400만원 paid
200만원 deductible of 200만원 paid
Deductible 600만원 / 9M limit
💡 Add 300만원 → 49.5만원 more refund
Current contributions
99만원
If you max out the 9M limit
148.5만원
Basis & sources
- 📘 Income Tax Act §59-3 — pension account tax credit (6M pension / 9M combined limit)
- 📊 Credit rate 16.5%/13.2% (incl. local income tax), 55M salary (45M income) boundary
- 🔄 Special Tax Act §99-8 — ISA rollover extra credit (10%, up to 3M KRW)
- 🏛️ National Tax Service Hometax year-end settlement guide
- 🗓️ Verified 2026-07-06 (FY2026 filing, early 2027)
※ Reference estimate only, not tax advice. Actual deduction depends on your income, other credits, and prepaid tax.
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