Flat tax break-even salary (modelled, single filer)
Not a statutory figure — a derived one. It is the output of the current rate table, the earned income deduction and the earned income tax credit, so it moves whenever any of those change even though no rule about the flat tax itself has moved. Publishing it as a computed observation rather than as a fact is the only honest way to carry it, and it replaces the widely repeated and wrong claim that the crossover sits somewhere between ₩70m and ₩100m.
- Applies to
- A single foreign employee with the basic deduction and no material additional deductions
- Review cadence
- Checked once a year
What we have recorded
- 2026-09-14≈ ₩135,000,000
Single filer, basic deduction only, no dependants and no material credit for cards, rent, medical, education or donations. Local income tax included on both sides. Below this figure the progressive method wins, often by a wide margin; above it the flat election does. Every additional deduction pushes the break-even higher, so a person with dependants and housing or medical deductions may not cross it at any realistic salary. Recompute against actual payroll rather than reading this figure off the page.
Derived: 2026 basic rates, earned income deduction and earned income tax credit
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.
Guides that depend on this figure
When this figure moves, every guide above needs the same edit. That is why it is tracked here rather than copied into each one.