A Practical Guide to Filing Taxes in Korea

Comprehensive Income Tax Season: Here's What You Need to Know

Every May, the National Tax Service sends out a text message about comprehensive income tax filing. If it's your first time receiving one, you probably have questions: "Do I have to pay taxes in Korea as a foreigner?" or "If I work at a company, do I still need to file separately?" You can’t just ignore the notice, as it can result in additional penalties down the line. 

This article walks you through who needs to file, how to register on Hometax, and the full process from filing to payment and refunds.

PART 1. Who Needs to File

Do foreigners working in Korea have to pay taxes in Korea?

Yes, international residents who earn income in Korea are required to file taxes because the Korean tax law bases your obligations on where you live, not your nationality. If you hold an Alien Registration Card and are staying in Korea long-term, you are considered to have tax obligations and are required to report all income earned in Korea.

Residency is determined by two criteria, and meeting either one qualifies you as a resident.

• Having a registered address in Korea: This applies if you have family members you live with in Korea, or if you own assets here that indicate an intention to stay long-term.
• Staying in Korea for 183 days or more: This is counted from the day after you enter Korea to the day you leave.

Does filing work differently for employees versus freelancers?

Not everyone who qualifies as a resident needs to file in May. It depends on your type of income.

• Employees (salary earners): Your company handles your taxes through year-end settlement at the start of the year, so you don't need to file separately in May. However, if you received income from two or more employers, or have additional income beyond your salary (e.g., business income), you must file on your own.
• Self-employed individuals (freelancers, part-time workers, sole proprietors, etc.): If your pay was subject to 3.3% (Korea's standard withholding rate for freelance and self-employed income) withholding tax, you are considered to have business income. You must file for comprehensive income taxes every May, regardless of how much you've earned and even if your income was zero.

You can check your filing status directly through the Comprehensive Income Tax Filing Assistance Service on Hometax.

PART 2. Setting Up Your Hometax Account

Comprehensive income tax filing is done through the National Tax Service's official website, Hometax (hometax.go.kr).

Step 1. Sign up using your Alien Registration Card

1️⃣ Go to hometax.go.kr → Click [Sign Up] → Select Individual 2️⃣ Enter your Alien Registration Number and name

3️⃣Select a method and complete identification 4️⃣ Set an ID and password to finish signing up

Step 2. Log in quickly with Toss simple authentication

After signing up, you can log in with a Join Certificate, public certificate, or simple authentication. Of the three, Toss authentication is the most widely used option in Korea. It takes just a few taps on your phone to log in.

✅ How to log in: Hometax → Login → Simple Authentication → Select Toss → Enter your details and approve on your phone

PART 3. Filing · Payment · Refund

1. Filing your taxes

STEP 1. Go to the filing menu Hometax (hometax.go.kr) → [All Menus] → [Tax Filing] → [Comprehensive Income Tax Filing] → [Regular Filing]

STEP 2. Review your filing details and submit

Your filing type depends on the nature and amount of your income. Check which of the following applies to you:

• Freelancers or part-time workers whose pay is subject to 3.3% withholding tax
• Those who received income from two or more employers but did not complete a combined year-end settlement
• Those who earn rental income from real estate property
• Those with income from at least one of the following categories: employment, business, pension, or other income

If any of these apply, you qualify for pre-filled filing (모두채움). The National Tax Service pre-fills your income and deduction information for you in advance, so all you need to do is review the information and submit.

If you don't qualify for pre-filled filing or aren't sure whether you do, use the [Comprehensive Income Tax Filing Assistance Service] on Hometax to confirm your filing type. When in doubt, consulting a tax accountant is always a safe option.

2. Payment or refund

Once you submit the report, your final tax amount is calculated automatically. You'll get one of the following results:

(1) The amount is positive (+): Additional payment is required

If you owe taxes, the amount must be paid by May 31. Missing the deadline results in penalties, so mark the date. 

You can pay through Hometax under [Payment · Notice · Refund] → [Tax Payment], and payments can be made via bank transfer, credit card, or mobile payment (including Toss Pay). Other options include Cardrotax (카드로택스), Internet Giro, and in-person payment at a bank or post office.

Once you finish filing your comprehensive income tax, you will be automatically redirected to Wetax (wetax.go.kr) to file and pay for your local income tax. This comes out to 10% of your comprehensive income tax.

(2) The amount is negative (-): Eligible for a refund

This means more tax was withheld than you actually owed, and you'll receive the difference as a refund. Freelancers and part-time workers whose income is subject to 3.3% withholding tax are especially likely to get money back.

No separate application is needed. Refunds are typically deposited into your registered account between late June and early July.

Comprehensive income tax filing is complicated, but it's something everyone goes through. It can feel overwhelming at first, so take this time to get familiar with the process.

This content is based on official National Tax Service guidelines and current income tax law. Individual circumstances may affect how these rules apply. For complex income situations, consulting a licensed tax accountant is recommended.

Written by 유서진 Graphics by 조수희