National taxes
For income tax, VAT, and withholding, prioritize NTS and Hometax notices.
Korean tax deadlines — year at a glance
Filing/payment windows from January to December. Scroll horizontally.
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Today
VAT
Business
2nd-half final return
1st-half interim (corp.)
1st-half final return
2nd-half interim (corp.)
Car tax (annual prepay)
Car owners
January prepay — biggest discount
March prepay
June prepay
September prepay
Year-end settlement
Employees
Simplified data & documents
Comprehensive income tax + local
Individuals / freelancers
File & pay (incl. local income tax)
Extended for verified filers
Car tax (regular)
Car owners
1st half
2nd half
Property tax
Property owners
1st: half of housing + buildings
2nd: half of housing + land
Resident tax
Households / businesses
Billed payment
Income tax interim
Business income earners
Pay by Nov 30 (billed)
Comprehensive real estate tax
High-value property holders
File & pay
Event-based taxes (no fixed month)
Acquisition tax
Within 60 days of acquisition (6 months for inheritance)
Registration license tax
Before filing the registration
Capital gains (interim)
Within 2 months from the end of the transfer month
Deadlines falling on weekends/holidays roll to the next business day. Always confirm with NTS/Wetax notices.
Tax Payment Calendar
Select your job type to see your relevant tax deadlines.
Employee:Employment income tax & 4 major insurances
Jan
Employment Income Statement
Submit by Mar 10
Feb
Year-end Tax Reconciliation
Refund or payment on payday
Mar
No events
Apr
No events
May
Global Income Tax
May 1–31 (Sincere filers Jun 30)
Jun
No events
JulThis Month
Property Tax 1st installment
Pay Jul 16–31
Aug
Health Insurance Settlement
Based on prior yr salary
Sep
Property Tax 2nd installment
Pay Sep 16–30
Oct
No events
Nov
Comprehensive Real Estate Tax
Pay Dec 1–15
Dec
Year-end Tax Data Collection
Prepare deduction documents
VAT/Corporate
Income Tax
Property/Other
4 Insurances/Local/Other
* 2025년 기준. 납부 기한이 공휴일인 경우 다음 영업일로 이월됩니다.
A tax calendar is a reminder, not the official notice
Use this page to review major Korean filing and payment seasons by month and by worker type. Actual deadlines can change by tax type, local-tax status, weekends, holidays, and official e-filing notices. Always verify with NTS, Hometax, Wetax, and your own tax notice.
How to use
- Scan the monthly timeline for major tax seasons.
- Match employee, self-employed, or freelancer items to your situation.
- Before each month closes, compare the page with current NTS, Hometax, Wetax, and personal notices.
- Confirm final amounts and applicability with the relevant authority or a tax professional.
Official sources to check
Local taxes
For property tax, automobile tax, and local bills, check local government notices and Wetax.
Personal exceptions
Simplified VAT, business closure, foreign income, and corrections can differ from a general calendar.
Frequently asked questions
Can I file based only on this calendar?
No. This is a planning aid, not an official filing or payment notice. Check NTS, Hometax, Wetax, and personal notices.
Do deadlines move on weekends or holidays?
They often move to the next business day, but the rule depends on the tax and official notice. Verify the current notice.
What should freelancers watch first?
Review comprehensive income tax, withholding records, VAT status, and local-tax notices together.
This is not tax, investment, or financial advice. Confirm actual obligations and deadlines with NTS (nts.go.kr), Hometax (hometax.go.kr), Wetax (wetax.go.kr), the relevant authority, or a qualified tax professional.