The average salary per worker who reported earned income last year was about 43 million won, an increase of more than 1 million won from the previous year.
The number of earners with a total annual salary exceeding 100 million won, known as "billion-won income earners," was counted at 1.39 million. The proportion of tax-exempt people reached 33%.
The National Tax Service announced these details, releasing 228 tax statistics items on the 19th.
This disclosure includes earned income year-end tax settlement, transfer and comprehensive income tax, international taxation, earned income and child benefits, and tax investigations. The National Tax Service releases some statistics quarterly in advance of the annual tax statistics yearbook at the end of the year.
The number of people who filed the earned income year-end tax settlement for 2023 was 20.85 million, an increase of 320,000 (1.5%) from the previous year (20.53 million).
The number of tax-exempt individuals with no determined tax amounted to 6.89 million, accounting for 33% of the total. This was a slight decrease from the previous year (33.6%).
The average total salary was 43.32 million won, an increase of 2.8% (1.19 million won) from the previous year (42.13 million won).
The average determined tax amount was calculated at 4.28 million won, a 1.4% (60,000 won) decrease from the previous year (4.34 million won) due to adjustments in the income tax base brackets.
The number of earners with a total salary exceeding 100 million won was 1.39 million, accounting for 6.7% of the total number of filers (20.85 million). The share of "billion-won income earners" increased by 0.3 percentage points from the previous year (6.4%).
Looking at average total salaries by withholding tax area, Ulsan ranked first at 49.6 million won among metropolitan cities and provinces. This was followed by Seoul (47.97 million won) and Sejong (45.66 million won).
At the city, county, and district level, Dong District in Incheon (70.14 million won), Buk District in Ulsan (64.58 million won), and Icheon in Gyeonggi (63.24 million won) were the highest.
The number of foreign workers who filed year-end tax settlement was 611,000. By nationality, China (190,000) accounted for the largest proportion at 31.1%. This was followed by Vietnam (8.5%) and Nepal (7.4%).
The average total salary for foreign workers was 32.78 million won, with an average determined tax amount of 1.91 million won.
The number of capital gains tax filings for 2023 was totaled at 652,000, a decrease of 1.8% (12,000 filings) from the previous year (664,000 filings).
The capital gains amount was 70.8 trillion won, and the total determined tax amount was 17.8 trillion won. These figures were each down by 22.1% (20.1 trillion won) and 30.5% (7.8 trillion won) from the previous year.
The number of tax audits decreased while the assessed tax amount increased.
Last year, the number of tax audits was 13,973, a decrease of 201 (1.4%) from the previous year (14,174).
The assessed tax amount was 5.8 trillion won, an increase of 500 billion won (9.4%) from the previous year.