Korea VAT Calculator
Convert the supply value, value-added tax, and total for one transaction using South Korea’s standard general-taxpayer rate.
The default is the 10% rate in Article 30 of the Value-Added Tax Act. This calculator does not determine exemptions, zero-rating eligibility, filing tax, or input-tax credits.
Basis for the South Korean VAT calculation
July 26, 2026
Calculation Basis
Uses the 10% general rate in Article 30 of South Korea’s Value-Added Tax Act and the VAT-inclusive supply-value rule in Article 29(7). A net supply value is multiplied by the rate, while an inclusive total is divided by one plus the rate.
Reference Limits
The calculator cannot determine whether a transaction is taxable, exempt, or zero-rated, simplified-taxpayer liability, input-tax credits, common-input allocation, discounts, mixed transactions, or the amounts that must appear on a tax invoice. Whole-won handling can create a difference of about KRW 1.
When to Confirm Officially
For filing or documentation, check the supply value and tax on the contract, receipt, or tax invoice. Consult National Tax Service guidance or a Korean tax professional when the transaction type or credit eligibility is unclear.
Usage Tips
Check whether a Korean quote is net or VAT inclusive
Use VAT-exclusive mode when a quote states the net supply value, or VAT-inclusive mode when you only know the total paid. If the split produces a fractional won, compare the result with the supply value and tax printed on the actual Korean invoice or receipt.
What is Korea VAT Calculator?
The Korea VAT Calculator converts the supply value, value-added tax, and total for one ordinary South Korean taxable transaction. It adds VAT to a net amount or separates a VAT-inclusive total into supply value and tax.
How to Use
- 1Choose whether the amount entered is a VAT-exclusive supply value or a VAT-inclusive total.
- 2Enter the amount and use the standard 10% rate or a custom comparison rate.
- 3Choose how to handle a fractional won, then review the supply value, VAT, and total.
Understand the direction of VAT-exclusive and VAT-inclusive calculations
Last reviewed: July 26, 2026Supply value, VAT, and total formulas
Exclusive: VAT = supply value × rate; total = supply value + VAT / Inclusive: supply value = total ÷ (1 + rate); VAT = total − supply value
The standard 10% rate is applied as 0.10. For an ordinary 10% transaction whose VAT inclusion is unclear, dividing the total by 1.1 is equivalent to multiplying it by 100/110.
Adding 10% VAT to a KRW 125,000 supply value
- • VAT-exclusive mode
- • Supply value: KRW 125,000
- • Rate: 10%; round down to whole won
- 1. VAT = 125,000 × 0.10 = KRW 12,500
- 2. Total = 125,000 + 12,500 = KRW 137,500
The supply value is KRW 125,000, VAT is KRW 12,500, and the total is KRW 137,500.
How to read the result
- A VAT-exclusive quote produces a payment total above the displayed net supply value.
- To split an inclusive total, do not treat 10% of the total as VAT; first divide the total by 1.1 to obtain the supply value.
Conditions that change the result
- The tool does not determine exemptions, zero-rating eligibility, simplified-taxpayer industry ratios, input-tax credits, or final VAT-return liability.
- Discounts, mixed taxable and exempt items, land-and-building allocation, foreign-currency conversion, and documented rounding can change the transaction amounts.
Common input mistakes
- Do not calculate VAT inside a 10%-inclusive total by simply taking 10% of that total.
- Do not treat zero-rating and exemption as identical or assume that entering a custom rate establishes eligibility.
Reference Knowledge
- ●Article 30 of South Korea’s Value-Added Tax Act sets the general-taxpayer rate at 10%.
- ●Article 29(7) uses 100/110 to determine the supply value when it is unclear whether a payment includes VAT.
- ●This tool splits a transaction amount; it does not calculate VAT-return liability, which generally requires output tax, input tax, and other adjustments.
FAQ
Q.What is the total when the net supply value is KRW 100,000?
At the standard 10% rate, VAT is KRW 10,000 and the total is KRW 110,000.
Q.How is a VAT-inclusive KRW 110,000 total split?
At 10%, the supply value is KRW 100,000 and VAT is KRW 10,000.
Q.Can I enter 0% for an exempt transaction?
A zero-rated transaction and an exempt transaction have different legal effects, eligibility rules, and documentation. A custom rate is for amount comparison only and does not determine the tax treatment.
Q.Does this calculate VAT payable by a simplified taxpayer?
No. Simplified-taxpayer liability requires an industry value-added ratio and applicable credits. This tool only separates the supply value and VAT for one amount.
Q.Why can another calculator differ by KRW 1?
Splitting an inclusive total or multiplying by a rate can produce a fractional won. Results vary depending on which component is rounded down, rounded to nearest, or rounded up. Use the amounts on the actual tax document when available.
