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-1
2025. 12. 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.
tax-calendar.reference-panel.exclusion-period.description
| tax-calendar.reference-panel.exclusion-period.case | tax-calendar.reference-panel.exclusion-period.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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165
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Next 7 days
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Tax Schedule
2025년 12월
Monthly wage withholding payment
Remit payroll withholding tax and local surtax by the 10th of every month.
D-1
2025. 12. 10.
Daily worker insurance report (KCOMWEL)
Report daily worker employment and workers’ compensation details to KCOMWEL by the 10th of the following month.
D-1
2025. 12. 10.
4 major social insurance premium
Pay national pension, health, employment, and workers’ compensation insurance premiums by the 10th to avoid penalties.
D-1
2025. 12. 10.
Resident surtax on wages
Remit resident surtax withheld from payroll together with the monthly withholding return by the 10th.
D-1
2025. 12. 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-1
2025. 12. 10.
Comprehensive real estate tax assessment
Check the December 1–15 comprehensive real estate tax notice and pay or self-file within the period.
D-6
2025. 12. 15.
Individual consumption (tobacco/energy) tax
File and pay tobacco, transport, energy, and environmental taxes for the previous month by the 25th.
D-16
2025. 12. 25.
VAT combined filing application
Submit or withdraw the consolidated VAT filing application by December 31 for the next taxable year.
D-22
2025. 12. 31.
Inheritance tax filing
File within 6 months from the end of the month of inheritance (9 months if overseas assets included).
D-22
2025. 12. 31.
Inheritance tax payment
Pay inheritance tax within the filing deadline. Installment payment may be available.
D-22
2025. 12. 31.
Inherited property statement
Submit detailed inherited property list and valuations within the filing deadline.
D-22
2025. 12. 31.
Gift tax filing (Oct–Dec gifts)
File gift tax by end of December for property received between October and December.
D-22
2025. 12. 31.
Gift tax payment (Oct–Dec)
Pay gift tax by end of December along with Q4 filing.
D-22
2025. 12. 31.
Tax correction claim window
Request corrections within the statute period (up to five years from the original deadline).
D-22
2025. 12. 31.
12. 31. ~ ...
Simplified taxpayer claim period
Correct overpayments within the statute period (up to five years from the original deadline).
D-22
2025. 12. 31.
12. 31. ~ ...