Gather All Income in One Place
Reconcile your monthly platform statements, bank deposits, and withholding tax receipts. Even if 3.3% was withheld, your tax filing is not complete. Compare the tax already paid with your final tax liability—you may owe more or receive a refund.
Record Business Expenses with Supporting Evidence
Only expenses used directly for business may qualify as deductible expenses. Items such as laptops used for both business and personal purposes, and costs incurred when using part of your home as a workspace, do not automatically qualify as fully deductible. Keep the purpose of use, calculation basis, and valid supporting documents together.
Check Business Registration and VAT Separately
Whether you need a business registration and whether you must charge value-added tax depend on your industry, sales, and transaction methods. Registering a business does not mean you can automatically recover all input VAT. First check your industry and tax category in the National Tax Service's business registration guidance.
Check the Calendar for Filing Deadlines Each Year
Comprehensive income tax returns are usually filed in May of the following year. For comprehensive income tax attributable to 2025, the filing and payment deadline is June 1, 2026, due to the impact of public holidays. The schedule may differ for taxpayers subject to a compliance verification report, so check the National Tax Service's guidance for the relevant year.
Keep Deductions and Expenses Separate
Deductible expenses are amounts subtracted from income when calculating business income. Income deductions and tax credits are applied later, during the tax calculation stage. National Pension contributions and payments into pension accounts also have eligibility requirements and limits, so do not classify them as expenses based on their names alone.
Set Aside Your Tax Share in a Separate Account
If you spend every dollar you receive on living expenses, paying your tax bill after filing may become difficult. Set aside funds for tax payments based on your monthly income and estimated deductible expenses, and compare your estimated tax with the result calculated in Hometax.
When It Is Difficult to Decide on Your Own
You should seek advice before filing if you have two or more types of income, income from overseas platforms, family labor costs, or expenses involving personal use, such as vehicle or housing costs. Show the relevant facts and supporting documents to the National Tax Consultation Center at 126 or to a tax professional.