KEMI Tools

Margin & Card Fee Calculator

Enter cost and price to see margin vs markup and net profit per item after card fees, delivery-app commissions and packaging — or enter a target margin to back out the selling price, rounded to ₩100.

Unit cost원Selling price원

VAT handling

Card fees

Card payment share%Merchant tier (Feb 2025 rates)Check-card share of card sales%Blended rate 0.93%Other cost per item원Excluding VAT

Sold via delivery app

Margin (on price)

26.67%

before fees

Markup (on cost)

36.36%

Net profit per item

353

Net margin 25.85%

Customer pays1,500

− Output VAT136

= Net sales1,364

− Cost (net)1,000

= Gross profit364

− Card fee80% × 0.93%11

= Net profit per item353

Card fees carry no VAT; delivery-app fees do (recoverable for standard taxpayers). Fixed costs (rent, wages) and income tax are not included.

How to use

Choose a mode and enter cost and price (or target margin).
Select whether amounts include VAT.
Set card share and merchant tier; tick delivery app and enter its fees if relevant.

2025 preferential card fees

Annual sales	Credit	Check
Micro (≤ ₩300M/yr)	0.40%	0.15%
SME ₩300–500M	1.00%	0.75%
SME ₩500M–1B	1.15%	0.90%
SME ₩1–3B	1.45%	1.15%

Effective 14 Feb 2025 (FSC). Merchants above ₩3B negotiate individually (around 2%).

Margin vs markup

Margin divides profit by price; markup divides by cost. To hit margin m, price = cost ÷ (1 − m). Cost × (1 + m) only gives a markup of m.

Convenience-store example

Buy at ₩1,100 incl. VAT, sell at ₩1,500: net revenue ₩1,364, net cost ₩1,000, gross profit ₩364 (26.7% margin, 36.4% markup). A 0.40% card fee costs ₩6, leaving about ₩358.

Delivery example

A ₩20,000 dish costing ₩8,800 with 10.8% app fees, ₩3,400 delivery and ₩500 packaging nets about ₩4,122 — 22.7% of net sales.

FAQ

Margin vs markup?

Margin = profit ÷ price; markup = profit ÷ cost. Buy at ₩1,000, sell at ₩1,500: margin 33.3%, markup 50%.

Is cost × 1.3 a 30% margin?

No — that's a 30% markup (23.1% margin). For a 30% margin, price = cost ÷ 0.7.

What are Korea's 2025 card fees for small merchants?

From 14 Feb 2025: ≤₩300M sales 0.40% credit / 0.15% check; ₩300–500M 1.00% / 0.75%; ₩500M–1B 1.15% / 0.90%; ₩1–3B 1.45% / 1.15%.

Can I surcharge card payments?

No. The Specialized Credit Finance Business Act Art. 19 prohibits passing card fees on to customers.

Sources: Specialized Credit Finance Business Act Arts. 18-3, 19; FSC press release (Feb 2025); VAT Act Art. 46; Baemin fee plan (Feb 2025).

Disclaimer — not tax advice

Results are estimates computed from your inputs and the statutory rates published as of October 2026 — not tax or legal advice, nor an official determination. Confirm with the official calculators below or a licensed tax accountant / labour attorney before acting.