Working Backwards from Tax-Inclusive and Net Amounts
Removing included tax and recovering a gross amount after a deduction use different denominators. The 10% VAT and 3.3% withholding examples here identify assumptions used in the Korean tools. They are not tax rules for every country or every transaction.
Recover the base of a tax-inclusive total
A base plus 10% tax is 1.1 times the base. Divide 110,000 by 1.1 to obtain a 100,000 base and 10,000 tax. Subtracting 10% of the total gives 99,000, which does not reverse the original addition.
Recover gross from a net payment
After a 3.3% deduction the net is 96.7% of gross. Recover gross by dividing 1,000,000 by 0.967. Adding 3.3% to the net uses a different base and does not reverse the deduction. Whole-unit rounding may change the result slightly.
Keep transaction arithmetic separate from final tax
The VAT tool separates an individual transaction. It does not calculate payable VAT after input credits. The 3.3% tool estimates advance withholding rather than the final income-tax liability or refund after expenses and allowances.
Read the amount’s contractual meaning
Choose a base amount when a quote says tax is additional. Choose an inclusive total when tax is already included. For a service payment, confirm whether the stated amount is gross or net. Arithmetic alone does not determine an employment or income classification.
Try the relevant tools
Links to Korean tools retain their Korean rules. Use the English arithmetic tools for country-neutral calculations.
부가세 계산기3.3% 계산기Percentage CalculatorSources and scope
Examples use fictional inputs. Relevant Korean policy assumptions were checked on October 10, 2026. Actual contracts and institution rules may differ.
국세청 부가가치세 개요국세청 인적용역 원천징수 안내