Freelancer tax deadlines
If your work is VAT-exempt, you report the business status in February and file global income tax in May.
The list below is preset for this business type. If your situation differs, pick your own combination.
Pick my own typeYour deadlines in 2026
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.
| Date | What | Statute |
|---|---|---|
Business status report VAT-exempt businesses report last year's business status to the tax office. District tax office | 소득세법 제78조 제1항사업자(해당 과세기간 중 사업을 폐업 또는 휴업한 사업자를 포함한다)는 대통령령으로 정하는 바에 따라 해당 사업장의 현황을 해당 과세기간의 다음 연도 2월 10일까지 사업장 소재지 관할 세무서장에게 신고(이하 "사업장 현황신고"라 한다)하여야 한다.Open at the National Law Information Center | |
Shifted from the statutory date 2026-05-31 (Sunday) | Global income tax return Report last year's global income. The window runs from 1 May to 31 May. District tax office | 소득세법 제70조 제1항해당 과세기간의 종합소득금액이 있는 거주자(종합소득과세표준이 없거나 결손금이 있는 거주자를 포함한다)는 그 종합소득 과세표준을 그 과세기간의 다음 연도 5월 1일부터 5월 31일까지 대통령령으로 정하는 바에 따라 납세지 관할 세무서장에게 신고하여야 한다.Open at the National Law Information Center |
Shifted from the statutory date 2026-05-31 (Sunday) | Local income tax return File and pay to the local government on the same deadline as the global income tax return. Local government | 지방세법 제95조 제1항거주자가 「소득세법」 에 따라 종합소득 또는 퇴직소득에 대한 과세표준확정신고를 하는 경우에는 해당 신고기한까지 종합소득 또는 퇴직소득에 대한 개인지방소득세 과세표준과 세액을 대통령령으로 정하는 바에 따라 납세지 관할 지방자치단체의 장에게 확정신고ㆍ납부하여야 한다.Open at the National Law Information Center소득세법 제70조 제1항해당 과세기간의 종합소득금액이 있는 거주자(종합소득과세표준이 없거나 결손금이 있는 거주자를 포함한다)는 그 종합소득 과세표준을 그 과세기간의 다음 연도 5월 1일부터 5월 31일까지 대통령령으로 정하는 바에 따라 납세지 관할 세무서장에게 신고하여야 한다.Open at the National Law Information Center |
What this calendar does
This calendar lists deadlines written in statutes. It is not tax advice. Whether a duty applies to you is a question for your district tax office or a licensed tax accountant. It does not compute tax, quote penalties or suggest ways to pay less.
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.
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