Monthly wage withholding payment
Remit payroll withholding tax and local surtax by the 10th of every month.
Income tax
Payment
Critical
Corporate taxpayer
Individual – general VAT
Individual – simplified VAT
D-10
2026. 01. 10.
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Choose your taxpayer type and reporting cadence to see every filing, payment, statute, amended-return, and correction claim deadline that applies to you.
This is the period during which the government can impose taxes. After this period, taxes generally cannot be levied.
| Case | Period |
|---|---|
일반적인 경우 대부분의 세금 신고에 적용되는 기본 제척기간입니다. | 5년 |
무신고 법정신고기한까지 신고서를 제출하지 않은 경우 적용됩니다. | 7년 |
사기·부정행위 이중장부, 허위증빙 등 부정한 방법으로 세금을 포탈한 경우 적용됩니다. | 10년 |
상속·증여세 (사기·부정행위) 부정행위로 상속세 및 증여세를 포탈하거나, 제3자 명의로 재산을 취득한 경우 등에 적용됩니다. | 15년 |
FAQ & 참고
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Tax Schedule
2026년 1월
Monthly wage withholding payment
Remit payroll withholding tax and local surtax by the 10th of every month.
D-10
2026. 01. 10.
Daily worker insurance report (KCOMWEL)
Report daily worker employment and workers’ compensation details to KCOMWEL by the 10th of the following month.
D-10
2026. 01. 10.
4 major social insurance premium
Pay national pension, health, employment, and workers’ compensation insurance premiums by the 10th to avoid penalties.
D-10
2026. 01. 10.
Resident surtax on wages
Remit resident surtax withheld from payroll together with the monthly withholding return by the 10th.
D-10
2026. 01. 10.
Daily worker payroll statement
Submit the previous month’s daily wage statement to the NTS by the 10th (e.g., March wages → April 10).
D-10
2026. 01. 10.
Half-year withholding payment election
Apply to use the semi-annual withholding payment scheme by January 10 or July 10.
D-10
2026. 01. 10.
Individual consumption (tobacco/energy) tax
File and pay tobacco, transport, energy, and environmental taxes for the previous month by the 25th.
D-25
2026. 01. 25.
VAT filing (Q1/Q2)
Complete the January 25 VAT filing covering the prior period.
D-25
2026. 01. 25.
Simplified VAT annual filing
Simplified VAT businesses file once a year by January 25.
D-25
2026. 01. 25.
Simplified withholding statement
File semi-annual simplified payroll statements by January 31 and July 31 covering wages and business payments.
D-31
2026. 01. 31.