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South Korea tax & financial deadlines

National Tax Service obligations: VAT, global income tax, corporate tax and wage withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporate income tax return and payment

    File & pay

    No later than 3 months from the last day of the month in which the business year ends.

    Annual corporate tax return and payment for the business year.

    Applies to: Domestic corporations and foreign corporations with Korean-source income

    Authority: National Tax Service (NTS)NTS — Filing returnsLast checked Monday 5 October 2026

  • Wage income tax withholding and year-end settlement

    Pay

    Withheld tax is paid monthly to the competent tax office; year-end settlement is made when paying February salary.

    Pay income tax withheld from wages each month to the competent tax office; the year-end tax settlement is completed with February salary.

    Applies to: Withholding agents paying wages

    The exact monthly payment day is not stated in the cited NTS guide, so no fixed calendar date is shown.

    Authority: National Tax Service (NTS)NTS — Easy Guide for Foreigners' Year-end Tax SettlementLast checked Monday 5 October 2026