Filing a tax return in Korea as a foreigner depends on which type of income or transaction applies to you, because the National Tax Service (NTS) runs several different returns, each with its own taxable period and deadline. These include VAT, Global Income Tax (also called Comprehensive Income Tax), Corporate Income Tax, Capital Gains Tax, and Inheritance & Gift Tax, and the one you need depends on your income, your business activity, or a transaction such as a property sale, an inheritance, or a gift.
This guide sets out which returns exist, when each one is due, how and where you can file, and which certificates you can request from the NTS once your return has been processed. Confirm your own deadline and required documents with the NTS before you file, since the details depend on your specific situation.
At a glance
| Item | Details |
|---|---|
| Who it applies to | Anyone with income or a transaction covered by VAT, Global Income Tax, Corporate Income Tax, Capital Gains Tax, or Inheritance & Gift Tax |
| Main deadlines | Each return has its own deadline – for example Global Income Tax is due 5/1-5/31 (or 5/1-6/30 if professional review is required), and a Capital Gains Tax preliminary return is due within 2 months of the sale |
| Where to file | At the NTS Taxpayer Service center inside Incheon International Airport, or at a tax office |
| Past due returns | You can file a claim for reassessment, including a past due return, at the same offices |
| Certificates after filing | Some, such as a Certificate of Tax Payment, are issued immediately; others, such as a Certificate of Residence, need review first |
| Certificate kiosk hours | Some certificates are available 24/7, others every day from 08:00 to 22:00, when the Center is closed |
| Cost | Fees depend on the certificate or service, so confirm the current fee with the NTS before you go |
Who This Applies To
Whether you need to file, and which return applies, depends on the kind of income or transaction you have. You may need to file more than one return if more than one category applies to you.
- VAT, if you run a business that is registered for VAT
- Global Income Tax (Comprehensive Income Tax), if you have aggregate income such as business, wage and salary, interest, dividend, annuity, or other income
- Corporate Income Tax, if you operate a corporation
- Capital Gains Tax, if you have sold an asset such as property, or made capital gains from derivatives trading
- Inheritance & Gift Tax, if you have received an inheritance or a gift
⚠️ You can also file a claim for reassessment, including a return that is already past due, at the same offices used for regular filing.
Filing Deadlines for Each Type of Return
Each return has its own taxable period and its own filing and payment deadline. The tables below set out the deadlines as published by the National Tax Service.
| VAT Filing | Taxable Period | Filing/Payment Deadline |
|---|---|---|
| H1 Preliminary (Corporate) | 1/1~3/31 | 4/25 |
| H1 Final (Corporate, Individual) | 1/1~6/30 | 7/25 |
| H2 Preliminary | 7/1~9/30 | 10/25 |
| H2 Final | 7/1~12/31 | 1/25 of the following year |
| Simplified | 1/1~12/31 | 1/25 of the following year |
| Tax | Deadline |
|---|---|
| Global Income Tax – aggregate income (business, wage & salary, interest, dividend, annuity, other income combined) | 5/1 – 5/31 of the following year |
| Global Income Tax – return requires review by a professional tax service provider before filing | 5/1 – 6/30 of the following year |
| Corporate Income Tax | No later than 3 months from the last day of the month in which the business year ends |
| Capital Gains Tax – Preliminary Return | No later than 2 months from the last day of the month in which the asset was sold |
| Capital Gains Tax – Final Return (sold property at least twice in the same year without an aggregate return, or gains from derivatives trading) | 5/1 – 5/31 |
| Inheritance Tax | No later than 6 months from the last day of the month the inheritance is received (9 months if the inheritee or inheritor is domiciled in a foreign country) |
| Gift Tax | No later than 3 months from the last day of the month the gift was received |
⚠️ If you miss a deadline, a claim for reassessment or a past due return is still an option, but confirm with the NTS how this affects your case.
How to File a Tax Return in Korea as a Foreigner
You can file at the NTS Taxpayer Service center inside Incheon International Airport, or at a tax office. The Center accepts VAT, Comprehensive Income Tax, Corporate Income Tax, Capital Gains Tax, and Inheritance & Gift Tax returns, plus all other tax returns that can normally be filed at a tax office.
- Identify which return applies to you – VAT, Global (Comprehensive) Income Tax, Corporate Income Tax, Capital Gains Tax, or Inheritance & Gift Tax.
- Check the taxable period and the filing/payment deadline that matches your return.
- File at the NTS Taxpayer Service center inside Incheon International Airport, or at a tax office.
- If you missed your deadline, file through a claim for reassessment, including a past due return.
- Once your return is processed, request any certificate you need, such as a Certificate of Tax Payment.
⚠️ The Center inside Incheon International Airport also handles claims for reassessment and past due returns, not only first-time filings.
Certificates You Can Request After Filing a Tax Return in Korea as a Foreigner
Once your return is filed, you can request certificates that prove your tax status. Some are issued immediately, and others need review by the relevant department first.
Issued immediately upon request
- Certificate of EITC (CTC) Recipient
- Certificate of Tax Payment
- Tax Clearance Certificate
- Certificate of Income of a VAT-exempt Business Entity
- Certificate of Exemplary Taxpayer
- Certificate of VAT Tax Base
- Certificate of VAT Group Treatment
- Certificate of Business Registration
- Certificate of Income
- Certificate of Income Verification
- Certificate of Deduction for Pension Contribution
- Certificate of Business Closure
- Certificate of Standard Financial Statements
- Certificate of Business Suspension
Issued after review by the relevant department
- Certificate of Residence
- Tax Clearance Certificate (for emigration purposes)
- Certificate of Non-resident’s Tax Payment
- Certificate of Fact
- Certificate of Income and Comprehensive Real Estate Holding Taxes Paid or Owing
- Application for Non-taxation or Tax Exemption under Tax Treaty
If you go in person, bring your ID. If an attorney requests a certificate on your behalf, the attorney needs a Power of Attorney stamped with your registered seal or signature, a copy of your ID or Registered Seal Certificate, and the attorney’s own ID.
A Tax Clearance Certificate for emigration purposes needs extra documents: a copy of the Verification of Emigration Declaration, a copy of the residence permit issued by the country of residence (if you hold residency status), and, where relevant, a marriage relation certificate or proof of international adoption.
| Operating Hours | Certificates Available at the Kiosk |
|---|---|
| 24/7 | Certificate of EITC (CTC) Recipient, Certificate of Exemplary Taxpayer, Certificate of VAT Group Treatment, Certificate of Business Registration, Certificate of Business Suspension |
| Every day 08:00-22:00 | Certificate of Tax Payment, Tax Clearance Certificate, Certificate of Income of a VAT-exempt Business Entity, Certificate of VAT Tax Base, Certificate of Income, Certificate of Income Verification, Certificate of Deduction for Pension Contribution, Certificate of Business Closure |
⚠️ The certificate kiosk in the One-stop Public Service Business Center covers 13 of the certificates issued without review. It does not include the Certificate of Standard Financial Statements.
Common Mistakes and What Depends on Your Case
Many of the details in filing a tax return in Korea as a foreigner depend on your own situation – your type of income, whether you run a business, whether you have sold property, and whether a professional tax service provider needs to review your return before filing.
- Assuming one deadline applies to every tax type, when each return has its own taxable period and deadline
- Missing the Global Income Tax window if your return needs professional review first, which extends the deadline to 6/30 instead of 5/31
- Not realizing a preliminary Capital Gains Tax return is due within 2 months of the sale, separate from a final return due 5/1-5/31
- Waiting past a missed deadline without knowing a claim for reassessment or a past due return is still possible
- Assuming every certificate is issued immediately, when some require review by the relevant department first
⚠️ Fees, exact processing times, and full document lists are not the same for every case, so confirm the current details with the NTS before you go.
Frequently asked questions
Do I need to file more than one type of tax return in Korea?
Yes, if more than one category applies to you. For example, you may need both a VAT return and a Global Income Tax return if you run a VAT-registered business and also have other aggregate income.
Can I file a tax return as a foreigner at Incheon Airport?
Yes. The NTS Taxpayer Service center inside Incheon International Airport accepts VAT, Comprehensive Income Tax, Corporate Income Tax, Capital Gains Tax, and Inheritance & Gift Tax returns, plus all other tax returns that can be filed at a tax office.
What happens if I miss my filing deadline?
You can still file through a claim for reassessment, including filing a return that is already past due, at the same offices used for regular filing.
How soon can I get a Certificate of Tax Payment after filing a tax return in Korea as a foreigner?
A Certificate of Tax Payment is issued immediately upon request, and it is one of the certificates available from the certificate kiosk every day from 08:00 to 22:00 when the Center is closed.
Can someone else request my tax certificate for me?
Yes. An attorney can visit on your behalf with a Power of Attorney stamped with your registered seal or signature, a copy of your ID or Registered Seal Certificate, and the attorney’s own ID.
Filing a tax return in Korea as a foreigner starts with identifying which return matches your income or transaction, then filing it by the matching deadline at the NTS Taxpayer Service center or a tax office. Once it is processed, you can request the certificate you need, some immediately and others after review. Rules and documents can depend on your case, so confirm the current details with the National Tax Service before you file.
Last checked: September 20, 2026. Rules, fees and required documents in Korea change often, and some depend on your visa type and district office. Always confirm the current details on the official pages below before you go.