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.

税务日历是提醒,不是正式通知

本页用于按月份和职业类型查看韩国主要申报、缴纳时段。实际期限可能因税种、地方税、周末节假日和电子申报公告而变化。请务必核对 NTS、Hometax、Wetax 和个人通知。

使用方法

  1. 在月度时间线中查看主要税种。
  2. 按员工、个体户或自由职业者选择接近自己的项目。
  3. 申报缴纳前核对 NTS、Hometax、Wetax 和个人通知。
  4. 最终金额和适用 여부请以相关机构或税务专业人士为准。

需要确认的官方来源

国税

综合所得税、VAT、预扣税等优先查看 NTS 和 Hometax。

地方税

财产税、汽车税等查看地方政府通知和 Wetax。

个人例外

简易课税、停业、海外收入、更正申报等可能不同于一般日历。

常见问题

只看这个日历就能申报吗?

不能。本页只是计划工具,不是正式申报或缴纳通知。请查看 NTS、Hometax、Wetax 和个人通知。

周末或节假日会顺延吗?

很多情况下会顺延到下一个工作日,但取决于税种和官方公告。

自由职业者应先看什么?

综合所得税、预扣税记录、VAT 适用 여부和地方税通知需要一起确认。

这不是税务、投资或财务建议。实际义务和期限请向 NTS、Hometax、Wetax、相关机构或税务专业人士确认。