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As the purchase of government bonds for personal investment through retirement pension accounts is allowed from September, there is a way to drastically lower the tax burden by more than 50% compared to general accounts. In particular, if the tax credit benefits received at the time of investment are added to the profits, a drastic tax reduction effect is expected in which the nominal tax burden actually converges to "zero" in certain sections.

According to the Ministry of Finance on the 21st, the government will allow the purchase of government bonds for personal investment through retirement pension accounts (DC-type retirement pensions and IRP) from September. This is the first case of directly linking the retirement pension account of the general public with government bonds for personal investment. "We have improved the system to expand investment options for retirement pensions and support the formation of stable long-term retirement assets," a ministry official said.

The annual payment limit for retirement pensions is about 18 million won. At least 30% of them should be invested in safe assets with guaranteed principal and interest, and this time, government bonds for personal investment are included in the investment list, increasing options. In addition, the retirement pension is characterized by a low-rate tax of 3.3 to 5.5% up to 15 million won per year when receiving it after age 55.

사진 확대

For example, let's say a 40-year-old office worker bought about 5.71 million won of 20-year government bonds for personal investment. The interest rate on the 20-year Treasury note for personal investment stood at 4.95 percent, which will increase to 15 million won in 20 years, 2.63 times, given the effects of compound interest and tax deferral. He If you invested 5.71 million won through a government bond account for personal investment, you will have to pay 15.4% interest income tax on 9.29 million won in interest while receiving 15 million won 20 years later. The tax is 1.43 million won. On the other hand, if he invested 5.71 million won in government bonds for personal investment through his retirement pension account, he only needs to pay 820,000 won by applying 5.5% pension income tax based on his 60s to the swollen 15 million won. In other words, taxes will be reduced by nearly half.

In addition, you will receive a tax credit of at least 750,000 won (minimum tax credit rate of 13.2%) for 5.71 million won at the time of investment. Considering this, A's real tax burden goes down to KRW 0.

Retirement pension accounts also have the advantage of being able to adjust the timing of taxation. General personal investment government bonds are taxed as interest is paid at maturity. However, even if government bonds expire in IRP or DC accounts, they are not immediately taxed unless money is taken out of the account. After operating the 10,000 fund again, the subscriber can receive it as a pension from the time he wants. In retirement pension accounts, the amount of tax credit paid and operating income are actually taxed when withdrawing.

However, pension savings accounts, which are personal pensions, were also excluded from the list. Pension savings are structured to be managed through funds or exchange-traded funds (ETFs), and individual stocks or individual bonds cannot be purchased directly.