The special basic deduction will not be reflected in the tax table. (税務通信3862号）

In 2026, the deduction amount will be applied in the year-end tax adjustment.

The increase in the basic deduction amount for income tax for 2025, as a result of the 2025 tax reform, and the increase in the guaranteed minimum amount for employment income deduction, will generally be applied in the year-end tax adjustment or tax return filing after December 1, 2025.

For salaried workers, the increase in the basic deduction will be reflected in the 2026 "Withholding Tax Table." Therefore, the increase in the basic deduction will generally be applied to monthly wages, etc., withheld from January 1, 2026, for 2026. However, the increase in the basic deduction amount under the "Special Basic Deduction" established in the 2025 tax reform will not be reflected in the tax table. Therefore, the application of the "Special Basic Deduction" will be applied in the year-end tax adjustment for 2026.