How does a foreign freelancer (3.3%) file the comprehensive income tax return?

Getting paid with 3.3% taken out does not mean your tax filing is finished. If you have business income, you must in principle file the comprehensive income tax final return yourself in May of the following year¹.

What 3.3% means

• By law, the business that pays you must deduct income tax in advance (withholding)². The income tax rate for freelance personal services is 3%¹.
• In general, a local income tax of 0.3% is added to this, making 3.3%.
• There are exceptions. For some income received by a person who is a simplified-bookkeeping filer (간편장부대상자), if the payer does a year-end tax settlement for you, you can finish without filing¹.

Filing deadline

• It is May 1 to May 31 of the year after the income was earned. People who submit a faithful-reporting confirmation (성실신고확인서) have until June 30³.
• If the last day is a Saturday or a public holiday, you can file by the next day³.
• If you leave Korea for good, you must file by the day before you leave³.

Filing steps

1. In general, file through Hometax (홈택스) on a PC or Sontax (손택스) on mobile. You can also go to the tax office (세무서) in person.
2. Check the tax withheld during the year (withholding record).
3. Choose how to calculate your income amount. The options are simplified bookkeeping, double-entry bookkeeping, or estimated filing using expense rates³.
4. If you want deductions, prepare supporting documents. For example, a family relations certificate and certificates for insurance premiums, medical expenses, and education expenses³.
5. Calculate your tax. In general, if the tax you already paid is more than needed, you get a refund; if it is less, you pay the difference.

⚠️ Things to note

• If you have an address in Korea, or a place where you have stayed 183 days or more (residence), you are treated as a "resident"⁴. For non-residents, the way tax is charged may be different. Be sure to check with the National Tax Service (국세청) at 126.
• Tax filing and your residence status are reviewed separately. Freelance work that your residence status does not allow can be a violation of your stay. Paying tax does not make that activity allowed. If you are worried, check with HiKorea (hikorea.go.kr) or 1345. You can also get K-VISA AI administrative agent consultation in the app's visa service.