Although the kidneys play a leading part in the biosynthesis of vitamin D, there is no consensus regarding the relationship of the vitamin D concentration with kidney function. Thus, we aimed to estimate the correlation among 25-hydroxyvitamin D (25(OH)D), estimated glomerular filtration rate (eGFR), and albumin/creatinine ratio (ACR) in participants aged ≥50 y in Korea. This study consisted of 9,166 people who participated in a basic survey of the Dong-gu Study. Following an overnight fast, the blood and urine sample were assessed. The serum 25(OH)D, eGFR, ACR of each subject were measured. When adjusting for covariates and log-transformed ACR (Model III), the lower eGFR value was significantly associated with increasing 25(OH)D levels (<10.0: 71.5[70.5-72.4]; 10.0-14.9: 70.0 [69.5-70.4]; 15.0-19.9: 68.7 [68.3-69.2]; ≥20.0: 67.4 [66.8-67.9] mL/min/1.73 m², p<0.001). When adjusted for the same covariates and log-transformed eGFR (Model III), the lower ACR value was significantly associated with increasing 25(OH)D levels (<10.0: 57.4 [48.0-66.9]; 10.0-14.9: 40.8 [36.5-45.2]; 15.0-19.9: 34.0 [29.5-38.5]; ≥20.0: 34.3 [28.8-39.8] μg/mg creatinine, p<0.001). In conclusion, the mean values of eGFR were significantly decreased with increasing 25(OH)D levels independent of ACR. In additon, the mean values of ACR were significantly decreased with increasing 25(OH)D levels independent of eGFR in participants aged ≥50 y in Korea.