South Korea · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
In South Korea, national taxes are administered by the National Tax Service (NTS) via the Hometax online system; local taxes are handled by local governments. Businesses obtain a business registration, register for VAT where applicable, and file and pay corporate tax, VAT and withholding by the statutory deadlines.
- Obtain a business registration and register for VAT where applicable.
- File and pay corporate tax, VAT and withholding via the NTS Hometax system by the deadlines.
- Local taxes are administered separately by local governments.
- National Tax Service (NTS)
Official national tax authority.
Government portals
- Government of Korea — Korea's integrated government portal — policy, administrative services, e-government
- Korea Immigration Service (HiKorea) — Visas, residence status changes, work permits, and alien registration in Korea
- National Tax Service (NTS) — Korean income tax, corporate tax, VAT filing; annual comprehensive tax return for foreigners (May); foreign taxpayer incentive lookup