If you are a freelancer, sole proprietor, or jobber, you must file a comprehensive income tax return every May.Everything from reporting period to method and refund has been organized in one place.💡 As of the time of writing this article (July 2026), the regular reporting period for comprehensive income tax for 2025 has already passed.If you missed reporting, please refer to the ‘Report after the deadline’ section below, and if you want to prepare for the next report in advance, you can use the entire flow as reference material.What is comprehensive income tax?Comprehensive income tax is a tax that is reported and paid by adding up all the income (business, labor, interest, dividends, pension, and other income) generated by an individual during the year.For office workers, the company settles taxes on their behalf through year-end tax settlement, but business owners, freelancers, and people with additional income other than salary must organize and report one year’s worth of income on their own.Who to report – Am I covered?If any of the following applies, you must report comprehensive income tax yourself.Sole proprietor/freelancer with business incomeIf you have additional income, such as side jobs or platform work, in addition to earned incomeIf there is rental income, interest/dividend income (exceeding a certain standard), etc.Conversely, if any of the following applies, separate reporting is not required.If you only have earned income and the company has completed year-end tax settlementIf you only have retirement income and business income subject to year-end tax settlementCases where there is only non-taxable or separate taxable income (lottery winnings, capital gains on some calligraphy, paintings, antiques, etc.)If you only receive public pensions such as the national pension and the tax calculation has already been completed by the Pension Service2026 reporting periodRegular reporting period: May 1 – June 1, 2026 (the original deadline, May 31, was Sunday, so it was extended until the next weekday, June 1)Target income: Income generated from January 1 to December 31, 2025Those subject to sincere reporting confirmation (businesses exceeding industry-specific sales standards): Reportable until June 30, 2026The reporting period runs similarly every year from May 1 to May 31, and if the last day falls on a weekend, it is often automatically extended to the next weekday.It is safe to check the exact schedule every year with the National Tax Service notice.4 ways to reportHometax (hometax.go.kr) e-filing: The most widely used method.After logging in, go to the ‘Comprehensive Income Tax Report’ menu and follow the instructions.Sontax (mobile app): The same procedure as Hometax can be performed on mobile.Visit the tax office or submit by mail: Prepare and submit documents in personDelegation to a tax agent (tax accountant): If your income structure is complex, you may want to entrust your report to a tax accountant.It is easier to use the ‘Fill All’ service provided by the National Tax Service.Since the National Tax Service pre-calculates and fills in income, expenses, deduction amount, and tax amount due based on data held by the National Tax Service, if you receive a notice, you often just check the contents and click the ‘Report’ button.Although withholding tax details and card usage details are automatically checked in Hometax, you must prepare the rental agreement and certain deduction documents yourself.In particular, monthly rent or some medical expense items may not be reflected automatically, so check in advance.What if I missed reporting?— Report after deadlineIf you do not report by the deadline, you will be subject to a non-reporting penalty of up to 20% of the tax amount paid.However, even after the deadline has passed, you can receive some reduction in additional tax by filing **’report after deadline’**.If you voluntarily report within one month after the deadline, the additional tax is reduced by 50%, and the faster you report, the higher the reduction rate.Even if you cannot afford to pay taxes right away, it is important not to delay because you can reduce the additional tax burden by filing first.When will I receive my refund?In principle, payment is made within 30 days after the reporting/payment deadline (usually May 31 or June 1), and in reality, it is often deposited into the account entered when reporting, usually between late June and early July.You can check the processing status in the ‘Refund Inquiry’ menu of Hometax.finishing tipsIf you are a freelancer or jobber, there is a high possibility of receiving a refund after reporting, so it is advantageous not to skip reporting even if your income is low.If there are any deductions you missed after reporting, you can receive an additional refund through a correction claim within 5 years.Local income tax can be reported after the comprehensive income tax return, and can also be paid through Witax, Internet Giro, etc.This article has been written for general information purposes.The exact reporting eligibility, deadline, and procedures may vary depending on the National Tax Service notice every year, so please be sure to check with the National Tax Service’s Hometax (hometax.go.kr) or your local tax office before reporting.
