Status of Comprehensive Income Tax Filers, Comprehensive Income Amount, and Determined Tax Amount (’19∼23 fiscal years). /Courtesy of National Tax Service

Among the 229 cities, counties, and districts nationwide, Yongsan-gu in Seoul had the highest average comprehensive income per capita at 130 million won. It was followed by Gangnam-gu in Seoul (117 million won) and Seocho-gu in Seoul (109 million won). These three areas were the only ones nationwide where the average comprehensive income per capita exceeded 100 million won. The fourth highest was Gwacheon in Gyeonggi with 64 million won, showing a significant gap.

According to the '2023 comprehensive income tax statistics' released by the National Tax Service on the 20th, the comprehensive income amount for the previous year was 386 trillion won, with the determined tax amount at 52 trillion won, up by 14.2% and 8.3% respectively from the previous year.

The number of comprehensive income tax filers, income amount, and determined tax amount have been steadily increasing over the past five years.

Among the 229 cities, counties, and districts, Yongsan-gu in Seoul had the highest average comprehensive income per capita. It was followed by Gangnam in Seoul, Seocho in Seoul, and Gwacheon in Gyeonggi. The fifth was Jongno-gu in Seoul (61 million won), the sixth was Suseong-gu in Daegu (61 million won), and the seventh was Haeundae in Busan (56 million won).

The proportion of comprehensive income held by the top 1% was 21.1%, down 1.8 percentage points from the previous year's 22.9%.

The proportion of the determined tax amount was 49.3%, which decreased by 1.6 percentage points from the previous year's 50.9%.

The top 10% accounted for 52.1% of the total comprehensive income, and the determined tax amount proportion was 84.8%. These decreased by 2.2 and 1.1 percentage points respectively from the previous year.

Among the comprehensive income tax filers, the proportion of taxpayers (exempt individuals) with a determined tax amount of zero was 24.7% (2.84 million people). The National Tax Service explained that while the number of exempt individuals increases with the number of filers, the proportion of exempt individuals is gradually declining.