Bookkeeping Fee Examples (2026): Freelancer, Restaurant, Online Store, Rental, Company
Bookkeeping fee examples for six businesses with different industries, sales, and staff. At Barun Tax & Accounting, sole proprietors start at KRW 100,000 per month and companies at KRW 120,000 per month, including VAT, withholding tax, four social insurance filings, and year-end tax settlement. The closing and filing fee (adjustment fee) is separate.
Barun Tax & Accounting bookkeeping starts at KRW 100,000 per month for sole proprietors and KRW 120,000 per month for companies. This includes monthly bookkeeping, VAT, withholding tax, and four social insurance filings, and year-end tax settlement. The once-a-year closing and filing fee (adjustment fee, 조정료) is separate. Below are examples for six businesses with different industries, sales, and staff. The actual fee is confirmed after a consultation, based on transaction volume and scope of work.
Fee examples at a glance
| Example | Monthly fee | Adjustment fee (once a year) | Annual total |
|---|---|---|---|
| 1. Freelancer or one-person online seller Individual · monthly sales KRW 5 million · no employees | KRW 100,000 | KRW 200,000–300,000 | KRW 1.4 million–1.5 million |
| 2. Restaurant or cafe Individual · monthly sales KRW 20 million · 2 employees | KRW 120,000–150,000 | KRW 400,000–600,000 | KRW 1.84 million–2.4 million |
| 3. Online store or Smart Store (double-entry) Individual · monthly sales KRW 50 million · 1 employee | KRW 150,000–200,000 | KRW 600,000–800,000 | KRW 2.4 million–3.2 million |
| 4. Commercial rental owner (1–2 units) Individual · no employees | KRW 100,000 | KRW 200,000–300,000 | KRW 1.4 million–1.5 million |
| 5. One-person company (IT or consulting) Company · monthly sales KRW 10 million · no employees | KRW 120,000 | KRW 500,000–700,000 | KRW 1.94 million–2.14 million |
| 6. Company (wholesale, retail, or manufacturing) Company · monthly sales KRW 100 million · 5 employees | KRW 250,000–350,000 | From KRW 1,000,000 | From KRW 4 million |
- Annual total = monthly fee × 12 + adjustment fee.
- Every example includes VAT and withholding tax filing, four social insurance filings, and year-end tax settlement. If you have employees, the fee may vary with the number of employees.
Examples 1 and 4: simple transactions, such as a freelancer or rental owner, cost KRW 100,000 per month
If you have no employees and your sales and expenses are collected in Hometax (홈택스) through tax invoices and cards, your bookkeeping is simple and the basic fee applies. For a commercial rental owner, the work depends on the number of units, tenant changes, and the calculation of deemed rental income on deposits (간주임대료).
Example 2: a restaurant with employees adds payroll work
Once you have employees, each month adds a payroll ledger and withholding tax filing, and four social insurance enrollment and termination filings. At year-end, it adds year-end tax settlement and payment statements. Barun includes this work in the bookkeeping fee, and the fee may vary with the number of employees. Many sales channels to reconcile, such as cash sales and delivery app settlements, also affect the fee.
Example 3: a growing online store needs more settlement and inventory work
You must reconcile settlement statements for each platform such as Smart Store and Coupang, ad and shipping costs, inventory, and purchases, so transaction volume is high. You are required to keep double-entry books, so closing the accounts and keeping books are mandatory, and the adjustment fee is also on the higher side for individuals.
Examples 5 and 6: a company must close its accounts and make tax adjustments by law
Even with small sales, a company must keep double-entry books, close its accounts, and make corporate tax adjustments. So the base bookkeeping fee and adjustment fee are higher than for a sole proprietor. The fee goes up with more employees, clients, and inventory.
Comparison with fees published by other tax and accounting firms
Fees published on the websites of tax and accounting firms (checked October 2026) start at about KRW 70,000–150,000 per month for sole proprietors and KRW 100,000–150,000 per month for companies, and rise with sales bracket and number of employees. Most charge the adjustment fee separately from the bookkeeping fee, and some charge a flat annual fee in one payment.
| What to compare | What to check |
|---|---|
| Starting price | Up to which sales bracket the monthly fee applies |
| Included work | Whether VAT, withholding tax, four social insurance filings, and year-end tax settlement are included, or charged per employee |
| Adjustment fee | Whether it is separate, and how much |
| Payment method | Whether you pay monthly or pay the whole year at once |
If the monthly fee is low but payroll work and the adjustment fee are charged separately and are large, the annual total can end up higher. Set the quotes to the same scope of work, then compare annual totals.
When you can do it yourself · When to hand it over
You can handle it yourself if
- Your business is similar in size to an example, and you only want to compare annual totals with other quotes
Better to hand it over if
- You have more transactions than the examples, or several lines of business
- You have employees, so payroll and four social insurance filings come up every month
- You have overseas transactions, inventory, or both taxable and tax-exempt sales
Barun Tax & Accounting handles bookkeeping for foreign residents and foreign-owned companies, starting at KRW 100,000 per month for sole proprietors and KRW 120,000 per month for companies. We reply to emails within one business day. contact@barun-tax.com · KakaoTalk · +82-10-2701-6199