🧾 Korea Registration License Tax Calculator

This tool estimates South Korea's annual registration license tax (등록면허세), a local tax charged every January 1st to individuals and companies holding a business license or registration permit. Select your license class (1 through 5) and your business location type (large city, standard city, or county) to instantly see the base tax plus the 10% local education tax added on top. It's handy for small business owners or prospective founders in Korea — such as e-commerce sellers, restaurants, or construction businesses — who want to budget for this tax in advance, and every calculation runs locally in your browser with nothing sent to a server.

How to use

1. Choose your license class (1st through 5th) based on your business type.
2. Select your business location: a big city (pop. 500k+), a standard city, or a county/rural area.
3. The total amount due — base tax plus local education tax — appears instantly at the top.
4. Switch between classes or regions to compare estimated tax amounts.

FAQ

Who has to pay this tax, and when?

Anyone — individual or corporation — holding a license or business registration permit as of January 1st each year owes this annual local tax in South Korea.

Why is there an extra 'local education tax'?

Under Korean local tax law, a local education tax equal to 10% of the base license tax is automatically added, so the total payment is the base tax plus that 10%.

What class is an online (e-commerce) business?

Mail-order/e-commerce sales and general retail typically fall under Class 3, which in major cities totals about 44,550 KRW (40,500 KRW base plus 10% education tax).