- Benefit
- Those with comprehensive income file and pay from May 1 to May 31 of the following year (June 30 for those subject to faithful reporting confirmation). Covers freelancers, side-job workers and workers who could not do year-end tax settlement after leaving mid-year. Deductions missed in year-end tax settlement can be reflected in the May comprehensive income tax filing, or a refund can be requested through an amended return request within 5 years after the statutory filing deadline (Framework Act on National Taxes).
- Who is eligible
- Those with comprehensive income (business, freelance, rental, pension, other income, etc.), employees who missed year-end tax settlement
- When to apply
- May 1-31 each year (until June 30 for those subject to faithful reporting confirmation)
- How to apply
- Hometax (hometax.go.kr) comprehensive income tax filing (pre-filled service), visit a tax office, call 126 (no area code)
- Important notes
- Statutory filing deadline May 31. Amended return request within 5 years (after the statutory filing deadline has passed)
- Note
- If you only have earned income and completed year-end tax settlement, no separate filing is needed. Depending on bookkeeping and faithful reporting status, credits such as the bookkeeping tax credit apply.
Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.