Why Korea’s 3.3% Freelancer Tax Cut Isn’t Actually a Tax Cut

A person in a mustard sweater and glasses working on a laptop at a home desk, with a potted plant, coffee mug, and shelves in the background, natural daylight

Korea’s freelancer withholding tax drops to 2.2% in 2027 — but the final tax bill stays the same. Here’s what actually changes, and how refunds work.