Korean business tax calendar

A month-by-month view of one year of filing deadlines for the business type you picked, with weekend and holiday shifts applied and each statute attached.

Sorted by the day you actually file. When the statutory date is a Saturday, Sunday, public holiday or Labour Day, the date shown is the shifted one.

Pick my own type

Calendar for 2026

Deadlines month by month. An empty month means nothing falls due for this business type.

Month 1
- 2026-01-26VAT final return, second period
Month 2
Nothing
Month 3
Nothing
Month 4
- 2026-04-27VAT preliminary assessment, first period
Month 5
Nothing
Month 6
- 2026-06-01Global income tax return
- 2026-06-01Local income tax return
Month 7
- 2026-07-27VAT final return, first period
Month 8
Nothing
Month 9
Nothing
Month 10
- 2026-10-26VAT preliminary assessment, second period
Month 11
Nothing
Month 12
Nothing

Calendar for 2027

Deadlines month by month. An empty month means nothing falls due for this business type.

Month 1
- 2027-01-25VAT final return, second period
Month 2
Nothing
Month 3
Nothing
Month 4
- 2027-04-26VAT preliminary assessment, first period
Month 5
- 2027-05-31Global income tax return
- 2027-05-31Local income tax return
Month 6
Nothing
Month 7
- 2027-07-26VAT final return, first period
Month 8
Nothing
Month 9
Nothing
Month 10
- 2027-10-25VAT preliminary assessment, second period
Month 11
Nothing
Month 12
Nothing

Calendar for 2028

Deadlines month by month. An empty month means nothing falls due for this business type.

Month 1
- 2028-01-25VAT final return, second period
Month 2
Nothing
Month 3
Nothing
Month 4
- 2028-04-25VAT preliminary assessment, first period
Month 5
- 2028-05-31Global income tax return
- 2028-05-31Local income tax return
Month 6
Nothing
Month 7
- 2028-07-25VAT final return, first period
Month 8
Nothing
Month 9
Nothing
Month 10
- 2028-10-25VAT preliminary assessment, second period
Month 11
Nothing
Month 12
Nothing

Calendar for 2029

Deadlines month by month. An empty month means nothing falls due for this business type.

Month 1
- 2029-01-25VAT final return, second period
Month 2
Nothing
Month 3
Nothing
Month 4
- 2029-04-25VAT preliminary assessment, first period
Month 5
- 2029-05-31Global income tax return
- 2029-05-31Local income tax return
Month 6
Nothing
Month 7
- 2029-07-25VAT final return, first period
Month 8
Nothing
Month 9
Nothing
Month 10
- 2029-10-25VAT preliminary assessment, second period
Month 11
Nothing
Month 12
Nothing

Calendar for 2030

Deadlines month by month. An empty month means nothing falls due for this business type.

Month 1
- 2030-01-25VAT final return, second period
Month 2
Nothing
Month 3
Nothing
Month 4
- 2030-04-25VAT preliminary assessment, first period
Month 5
- 2030-05-31Global income tax return
- 2030-05-31Local income tax return
Month 6
Nothing
Month 7
- 2030-07-25VAT final return, first period
Month 8
Nothing
Month 9
Nothing
Month 10
- 2030-10-25VAT preliminary assessment, second period
Month 11
Nothing
Month 12
Nothing

What is not here

Items whose statutes we could not read today, or that differ from person to person. They are left out of the calculation and named here.

Corporate interim prepayment. We could not read the statute today, so it is left out.
Which corporations receive a VAT preliminary assessment. The Presidential Decree defines it and we could not read that article.
Who counts as a taxpayer subject to the honest-filing confirmation. The revenue threshold is set by Presidential Decree, which we could not read. If it applies, the global income return is due 30 June.
Penalties for late filing or late payment. This calendar covers deadlines only.
National Pension and National Health Insurance reporting deadlines. We could not read those statutes, so only the employment and industrial accident wage report is included.
Filing channels that differ by local government. Only the deadlines were read from statute.

Full statutory text How to read Korean filing deadlines