How to Use the IRP Tax Credit Limit Calculator
Korea's Individual Retirement Pension (IRP) offers a direct tax credit on contributions. The combined IRP + pension savings credit limit is ₩9 million/year. Pension savings alone are capped at ₩6 million; adding an IRP account extends the limit to ₩9 million. The credit rate is 16.5% (income ≤ ₩55M) or 13.2% (income > ₩55M).
At maximum ₩9 million contribution: refund of ₩1,485,000 (at 16.5%) or ₩1,188,000 (at 13.2%). This makes IRP one of the most effective tax-saving tools available in Korea — effectively a guaranteed return on top of investment growth inside the account.
Frequently Asked Questions
The combined IRP + pension savings credit limit is â‚©9 million/year (2025). Pension savings alone are capped at â‚©6 million. Adding IRP increases the combined limit to â‚©9 million.
16.5% for income up to â‚©55 million, 13.2% above that. At max contribution, refunds reach â‚©1.485M or â‚©1.188M respectively.
IRP is most similar to a Traditional IRA — contributions reduce your tax bill and grow tax-deferred. However, the Korean IRP provides a direct tax credit (not a deduction), making the tax benefit more immediate.