What is the latest figure for South Korea tax wedge on labour and net income by household type?

Single, no child, 100% of average wage stood at 24.85 % of labour costs in 2025. That is +0.1 pp from 2024.

South Korea tax wedge on labour and net income by household type: single, couple, children (OECD)

Name: South Korea tax wedge on labour and net income by household type: single, couple, children (OECD)
Creator: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP)
License: https://creativecommons.org/licenses/by/4.0/

Annual OECD Taxing Wages indicators for South Korea: average and marginal tax wedge on labour costs, net personal average tax rate, average income tax rate, employee and employer social security contribution rates, gross earnings and net income after taxes and cash benefits, for eight standard household types (single workers at 67%, 100% and 167% of the average wage, single parent, one- and two-earner married couples with and without children).

Source: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP)Last updated: Oct 19, 2026, 15:36 UTCCurated by Bui Thanh Phuc

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Indicator	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006	2005	2004	2003	2002	2001	2000
Average tax wedge8
Single, no child, 67% of average wage	21.92	21.73	21.43	21.52	20.84	20.18	19.74	19.19	18.87	18.57	18.36	18.18	18.15	17.89	17.64	17.35	16.9	17.37	16.82	16.04	15.66	15.51	15.1	14.86	15.09	15.04
Single, no child, 100% of average wage	24.85	24.72	24.49	24.49	23.94	23.37	22.95	22.44	22.01	21.8	21.44	21.15	20.98	20.53	19.98	20.14	19.46	19.97	19.72	18.16	17.31	17.05	16.4	16.11	16.49	16.36
Single, no child, 167% of average wage	28.2	27.93	27.49	27.54	26.86	26.19	25.64	25	24.37	23.78	23.25	22.92	22.79	22.45	22.15	21.73	21.82	22.61	22.51	21.75	21.41	21.7	21.42	20.56	20.94	20.46
Single parent, two children, 67% of average wage	5.07	4.38	7.91	7.49	12.49	10.55	13.53	13.64	13.2	13.09	12.88	12.68	13.75	17.21	16.99	16.72	16.31	16.62	16.1	15.68	15.28	14.94	14.74	14.37	14.49	14.41
One-earner married couple, two children, 100% of average wage	14.03	13.56	15.2	14.89	17.88	16.21	18.05	17.86	17.18	16.83	16.25	15.81	16.11	18.1	17.61	17.81	17.04	17.8	17.46	16.79	16.17	16.04	15.83	15.56	15.82	15.66
Two-earner married couple, two children, 100% and 67% of average wage	18.64	18.35	17.95	17.81	19.34	18.09	19.02	18.69	18.13	17.8	17.39	17.05	17.18	18.24	17.86	17.89	17.24	17.81	17.4	16.68	16.11	15.92	15.64	15.38	15.65	15.53
Two-earner married couple, two children, 100% and 100% of average wage	20.65	20.4	20.05	19.9	21.14	20.03	20.74	20.4	19.86	19.59	19.13	18.77	18.68	19.43	18.91	19.12	18.38	18.95	18.66	17.53	16.78	16.54	16.14	15.91	16.24	16.09
Two-earner married couple, no child, 100% and 67% of average wage	23.67	23.52	23.27	23.3	22.69	22.09	21.66	21.14	20.71	20.46	20.16	19.91	19.81	19.43	19.01	18.99	18.4	18.87	18.5	17.27	16.61	16.38	15.83	15.54	15.85	15.75
Marginal tax wedge of the principal earner6
Single, no child, 67% of average wage	30.45	30.49	30.46	30.32	30.14	29.16	28.82	25.12	22.16	22.42	22.38	22.31	20.18	19.99	19.85	19.43	19.14	20.35	19.93	17.94	17.68	17.86	17.54	18.12	17.31	17.38
Single, no child, 100% of average wage	31.15	31.18	31.15	31.01	30.84	30.65	30.31	28.55	29.26	29.26	29.22	29.16	29.04	28.87	28.75	28.4	28.97	29.87	30	29.66	24.43	24.49	24.21	19.22	20.28	20.34
Single, no child, 167% of average wage	33.08	33.12	33.09	32.95	32.79	32.61	32.29	32.03	31.95	31.95	31.91	23.32	23.24	23.07	22.94	22.56	23.24	24.29	23.9	23.56	23.31	23.16	29.39	29.27	31.07	31.13
Single parent, two children, 67% of average wage	30.45	30.49	23.49	23.33	23.14	22.93	22.56	22.27	19.07	17.01	16.96	16.89	18.97	18.78	18.64	18.23	17.93	18.74	18.31	17.94	17.68	17.86	17.54	18.12	17.31	17.38
One-earner married couple, two children, 100% of average wage	31.15	31.18	31.15	31.01	30.84	30.65	30.31	28.55	29.26	29.26	29.22	29.16	25.37	25.19	25.07	24.69	25.01	25.66	25.62	25.27	19.31	19.53	19.22	19.22	20.28	19.05
Two-earner married couple, two children, 100% and 67% of average wage	31.15	31.18	31.15	31.01	30.84	30.65	30.31	28.55	29.26	29.26	29.22	29.16	29.04	25.19	25.07	28.4	25.01	29.87	30	25.27	24.43	19.53	19.22	19.22	20.28	20.34
Net personal average tax rate8
Single, no child, 67% of average wage	13.28	13.02	12.73	12.88	12.21	11.57	11.24	10.79	10.47	10.14	9.93	9.76	9.77	9.54	9.34	9.22	8.88	9.27	8.89	8.29	8.09	8.09	7.86	7.54	7.64	7.51
Single, no child, 100% of average wage	16.53	16.34	16.13	16.18	15.64	15.11	14.79	14.38	13.93	13.7	13.32	13.04	12.89	12.45	11.92	12.28	11.68	12.13	12.06	10.62	9.88	9.76	9.27	8.91	9.17	8.95
Single, no child, 167% of average wage	20.92	20.61	20.22	20.4	19.71	19.03	18.64	18.1	17.41	16.76	16.19	15.85	15.75	15.43	15.11	15.05	15.14	15.83	15.82	15.07	14.73	14.96	14.72	13.74	14	13.41
Single parent, two children, 67% of average wage	-5.43	-6.26	-2.29	-2.69	2.95	0.9	4.37	4.66	4.21	4.08	3.87	3.7	4.92	8.8	8.62	8.53	8.23	8.45	8.1	7.91	7.68	7.47	7.46	7.02	6.99	6.83
One-earner married couple, two children, 100% of average wage	4.52	3.94	5.8	5.53	8.93	7.18	9.37	9.32	8.6	8.21	7.6	7.14	7.52	9.78	9.31	9.72	9.03	9.75	9.59	9.11	8.65	8.67	8.65	8.31	8.43	8.18
Two-earner married couple, two children, 100% and 67% of average wage	9.64	9.27	8.86	8.76	10.55	9.26	10.44	10.24	9.64	9.29	8.85	8.52	8.7	9.93	9.58	9.81	9.25	9.76	9.52	9	8.58	8.54	8.44	8.11	8.25	8.05
Two-earner married couple, two children, 100% and 100% of average wage	11.87	11.55	11.2	11.09	12.54	11.41	12.35	12.12	11.56	11.25	10.77	10.41	10.35	11.24	10.74	11.16	10.49	11.01	10.91	9.93	9.32	9.21	8.99	8.68	8.89	8.66
Two-earner married couple, no child, 100% and 67% of average wage	15.23	15.01	14.77	14.85	14.26	13.69	13.36	12.94	12.49	12.22	11.91	11.66	11.6	11.25	10.85	11.01	10.51	10.93	10.73	9.65	9.12	9.04	8.65	8.29	8.47	8.28
Average income tax rate8
Single, no child, 67% of average wage	3.87	3.61	3.33	3.61	3.08	2.6	2.54	2.29	2.06	1.73	1.54	1.41	1.48	1.4	1.29	1.43	1.27	1.68	1.55	1.1	0.98	1.03	0.94	0.84	0.94	0.81
Single, no child, 100% of average wage	7.13	6.94	6.73	6.9	6.52	6.13	6.1	5.88	5.52	5.29	4.94	4.7	4.6	4.31	3.86	4.49	4.07	4.53	4.73	3.43	2.78	2.7	2.35	2.21	2.47	2.25
Single, no child, 167% of average wage	12.44	12.17	11.88	12.28	11.71	11.13	11.11	10.8	10.14	9.51	8.93	8.63	8.58	8.4	8.09	8.57	8.64	9.28	9.39	8.57	8.08	8.08	7.8	7.04	7.3	6.71
Single parent, two children, 67% of average wage	-2.21	-2.69	1.66	1.8	1.1	0.86	0.84	0.15	0	0	0	0	0.6	0.66	0.57	0.74	0.62	0.86	0.77	0.72	0.57	0.41	0.54	0.32	0.29	0.13
One-earner married couple, two children, 100% of average wage	3.57	3.23	5.35	5.48	4.68	4.19	4.13	3.49	3	2.7	2.24	1.91	1.88	1.64	1.25	1.93	1.42	2.16	2.25	1.92	1.55	1.61	1.73	1.61	1.73	1.48
Two-earner married couple, two children, 100% and 67% of average wage	5.3	5.07	4.81	5.01	4.34	3.87	3.82	3.34	2.92	2.61	2.28	2.04	2	1.79	1.53	2.02	1.64	2.17	2.19	1.81	1.47	1.48	1.52	1.41	1.55	1.35
Two-earner married couple, two children, 100% and 100% of average wage	6.69	6.49	6.27	6.43	5.85	5.42	5.38	4.96	4.55	4.29	3.9	3.63	3.39	3.1	2.69	3.37	2.88	3.42	3.57	2.74	2.21	2.16	2.07	1.98	2.19	1.96
Two-earner married couple, no child, 100% and 67% of average wage	5.82	5.61	5.37	5.58	5.14	4.71	4.67	4.44	4.08	3.81	3.52	3.32	3.31	3.11	2.79	3.23	2.9	3.33	3.4	2.46	2.02	1.98	1.73	1.59	1.77	1.58
Average rate of employee social security contributions2
Single, no child, 100% of average wage	9.4	9.4	9.4	9.27	9.13	8.98	8.69	8.5	8.41	8.41	8.38	8.34	8.29	8.14	8.05	7.79	7.61	7.59	7.34	7.19	7.11	7.06	6.92	6.7	6.7	6.7
Single, no child, 167% of average wage	8.48	8.44	8.34	8.12	8	7.9	7.52	7.3	7.26	7.25	7.26	7.22	7.17	7.03	7.02	6.48	6.5	6.56	6.43	6.51	6.64	6.88	6.92	6.7	6.7	6.7
Average rate of employer social security contributions2
Single, no child, 100% of average wage	11.06	11.12	11.08	11	10.91	10.79	10.59	10.4	10.36	10.36	10.33	10.29	10.24	10.16	10.07	9.84	9.66	9.79	9.54	9.22	8.98	8.79	8.53	8.59	8.77	8.86
Single, no child, 167% of average wage	10.14	10.16	10.02	9.85	9.78	9.71	9.42	9.2	9.21	9.2	9.21	9.17	9.12	9.05	9.04	8.53	8.55	8.76	8.63	8.54	8.51	8.61	8.53	8.59	8.77	8.86
Gross earnings before taxes4
Single, no child, 67% of average wage	38,022,363.68	37,009,551.12	35,957,557.32	34,877,230.56	33,012,489.24	31,325,013.84	31,011,116.16	30,078,427.92	28,543,302.48	27,737,123.64	26,595,781.32	25,835,824.44	25,239,143.88	24,389,902.8	23,221,634.52	24,707,056.68	23,025,096.72	22,515,360.72	21,682,209.02	20,432,078.13	19,323,201.33	18,047,946.78	16,988,694.2	15,541,051.33	14,014,235.23	13,299,318.43
Single, no child, 100% of average wage	56,749,796.54	55,238,136	53,667,996	52,055,568	49,272,372	46,753,752	46,285,248	44,893,176	42,601,944	41,398,692	39,695,196	38,560,932	37,670,364	36,402,840	34,659,156	36,876,204	34,365,816	33,605,016	32,361,506	30,495,639	28,840,599	26,937,234	25,356,260	23,195,599	20,916,769	19,849,729
Single, no child, 167% of average wage	94,772,160.22	92,247,687.12	89,625,553.32	86,932,798.56	82,284,861.24	78,078,765.84	77,296,364.16	74,971,603.92	71,145,246.48	69,135,815.64	66,290,977.32	64,396,756.44	62,909,507.88	60,792,742.8	57,880,790.52	61,583,260.68	57,390,912.72	56,120,376.72	54,043,715.02	50,927,717.13	48,163,800.33	44,985,180.78	42,344,954.2	38,736,650.33	34,931,004.23	33,149,047.43
Two-earner married couple, two children, 100% and 100% of average wage	113,499,593.07	110,476,272	107,335,992	104,111,136	98,544,744	93,507,504	92,570,496	89,786,352	85,203,888	82,797,384	79,390,392	77,121,864	75,340,728	72,805,680	69,318,312	73,752,408	68,731,632	67,210,032	64,723,012	60,991,278	57,681,198	53,874,468	50,712,520	46,391,198	41,833,538	39,699,458
Net income after taxes and cash benefits8
Single, no child, 67% of average wage	32,973,610.5	32,191,287.79	31,380,190.59	30,384,157.47	28,982,744.88	27,699,414.33	27,526,729.54	26,832,763.74	25,555,283.93	24,925,219.3	23,955,170.61	23,315,406.3	22,773,530.51	22,062,342.03	21,052,413.39	22,428,593.89	20,981,180.24	20,427,377.67	19,754,741.61	18,737,377.93	17,760,002.86	16,588,507.63	15,653,770.27	14,368,546.64	12,943,518.49	12,300,506.23
Single, no child, 100% of average wage	47,366,292.23	46,210,286.19	45,011,783.44	43,635,104.91	41,564,874.94	39,690,849.41	39,440,841.23	38,438,268.94	36,666,466.34	35,727,059.86	34,405,928.04	33,533,908.36	32,816,127.18	31,869,518.83	30,527,956.42	32,348,477.62	30,353,030.97	29,529,567.54	28,457,420.15	27,257,957.31	25,990,085.74	24,308,585.07	23,004,780.75	21,129,922.58	18,998,489.99	18,073,190.25
Single, no child, 167% of average wage	74,946,646.3	73,239,827.81	71,500,423.11	69,197,416.45	66,067,904.6	63,220,612.4	62,891,601.03	61,401,157.98	58,761,710.38	57,545,719.24	55,560,902.86	54,190,332.56	53,002,389.71	51,411,333.12	49,132,875.41	52,315,538.24	48,704,100.73	47,234,411.75	45,494,247.78	43,250,662.29	41,071,484.93	38,255,437.73	36,112,006.16	33,415,304.07	30,039,171.11	28,703,166.82
Single parent, two children, 67% of average wage	40,087,610.5	39,325,287.79	36,781,323.63	35,814,529.97	32,038,014.74	31,042,596.49	29,656,261.14	28,675,985.46	27,342,687.66	26,604,314.35	25,566,046.2	24,880,858.32	23,996,844.43	22,244,675.92	21,219,229.75	22,600,290.37	21,130,536.08	20,612,724.71	19,925,333.53	18,816,577.93	17,839,202.86	16,699,882.63	15,720,595.27	14,450,221.64	13,034,268.49	12,391,256.23
One-earner married couple, two children, 100% of average wage	54,184,792.23	53,060,786.19	50,554,283.44	49,177,604.91	44,872,374.94	43,398,349.41	41,948,341.23	40,710,768.94	38,938,966.34	37,999,559.86	36,678,428.04	35,806,408.36	34,839,023.88	32,843,813.29	31,433,057.94	33,290,609.27	31,263,891.8	30,328,263.42	29,258,080.96	27,716,670.89	26,345,826.82	24,602,848.61	23,164,043.78	21,268,522.58	19,152,489.99	18,225,070.3
Two-earner married couple, two children, 100% and 67% of average wage	85,634,902.73	83,696,573.98	81,686,974.03	79,314,262.38	73,607,619.82	70,850,263.74	69,227,570.77	67,296,032.68	64,283,875.27	62,714,404.16	60,423,223.65	58,911,439.66	57,437,757.69	54,756,005.32	52,335,321.34	55,542,671.51	52,083,372.04	50,642,245.21	48,897,461.76	46,342,948.81	44,031,688.61	41,144,331.24	38,770,789.05	35,594,994.23	32,049,258.48	30,480,946.48
Two-earner married couple, two children, 100% and 100% of average wage	100,027,584.46	97,715,572.38	95,318,566.88	92,565,209.83	86,189,749.88	82,841,698.82	81,141,682.46	78,901,537.87	75,357,932.68	73,479,119.72	70,836,856.09	69,092,816.72	67,539,754.36	64,622,582.11	61,870,264.37	65,521,955.24	61,520,122.77	59,807,135.08	57,662,840.3	54,937,228.2	52,307,421.48	48,911,433.68	46,154,837.56	42,363,795.17	38,112,479.98	36,261,880.5
Two-earner married couple, no child, 100% and 67% of average wage	80,339,902.73	78,401,573.98	76,391,974.03	74,019,262.38	70,547,619.82	67,390,263.74	66,967,570.77	65,271,032.68	62,258,875.27	60,689,404.16	58,398,223.65	56,886,439.66	55,612,757.69	53,954,960.86	51,603,469.82	54,800,171.51	51,357,311.2	49,987,745.21	48,242,961.76	46,015,135.24	43,769,888.61	40,919,367.7	38,680,826.02	35,525,694.23	31,972,258.48	30,403,946.48

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The series on this page is annual and runs from 2000 to 2025. Source: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP).

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What is the latest figure for South Korea tax wedge on labour and net income by household type?: Single, no child, 100% of average wage stood at 24.85 % of labour costs in 2025. That is +0.1 pp from 2024.
How far back does the South Korea tax wedge on labour and net income by household type data go?: The series on this page is annual and runs from 2000 to 2025. Source: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP). Every series in the table can be charted over its full history and downloaded as CSV or Excel.