South Korea Tax filing deadlines
South Korea Tax filing deadlines: 6 deadline rules held, cited to 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 부가가치세 개요. Last checked against the official source on 13 Oct 2026.
Official source: 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 부가가치세 개요 · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in South Korea for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 6 deadline rules |
|---|---|
| In force from | — |
| Official source | 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 부가가치세 개요 — 국세청 |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/kr/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/kr/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/kr/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT (부가가치세) preliminary (예정) and final (확정) returns and payment — corporate businesses, every quarter 법인사업자 (corporate businesses): 예정신고 for Jan–Mar and Jul–Sep, 확정신고 for the 1기 (Jan–Jun) and 2기 (Jul–Dec) taxable periods | quarterly | 25th day of the following month | moves to the next business day | 부가가치세 개요 — 국세청 “예정신고 1.1.~3.31. 4.1.~4.25. 법인사업자” | 2026-10-13 |
| VAT / GST | VAT (부가가치세) final return (확정신고) and payment — individual general taxpayers and small corporations 법인·개인 일반사업자 — 확정신고 for 제1기 (1.1~6.30) and 제2기 (7.1~12.31) | semiannual | 25th day of the following month | moves to the next business day | 부가가치세 개요 — 국세청 “확정신고 1.1.~6.30. 7.1.~7.25.” | 2026-10-13 |
| PAYE / payroll withholding | Withholding tax (원천세) — monthly return (원천징수이행상황신고서) and payment 원천징수의무자 (withholding agents) — 일반 | monthly | 10th day of the following month | moves to the next business day | 원천세 신고납부기한 — 국세청 “소득 지급일이 속하는 달의 다음 달 10일까지” | 2026-10-13 |
| PAYE / payroll withholding | Withholding tax (원천세) — semiannual return and payment (반기납부) 원천징수의무자 approved for 반기납부 (small employers per 소득세법 시행령 제186조) | semiannual | 10th day of the following month | moves to the next business day | 원천세 신고납부기한 — 국세청 “1월~6월인 경우 7.10.까지 7월~12월인 경우 1.10.까지” | 2026-10-13 |
| Corporate income tax | Corporate income tax (법인세) return and payment 납세의무가 있는 내국법인 (domestic corporations) | annual | last day of the 3rd month after the period ends | moves to the next business day | 법인세법 제60조(과세표준 등의 신고) — 국가법령정보센터 “각 사업연도의 종료일이 속하는 달의 말일부터 3개월” | 2026-10-13 |
| Corporate income tax | Corporate income tax interim prepayment (중간예납) 내국법인 whose business year exceeds 6 months (excluding newly established corporations' first year and SMEs whose computed amount is under ₩500,000) | annual | last day of month 8 of the tax year | moves to the next business day | 법인세법 제63조(중간예납 의무) — 국가법령정보센터 “내국법인은 중간예납기간이 지난 날부터 2개월 이내에 중간예납세액을” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-26 | VAT (부가가치세) preliminary (예정) and final (확정) returns and payment — corporate businesses, every quarter | 2026-07-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday |
| 2026-11-10 | Withholding tax (원천세) — monthly return (원천징수이행상황신고서) and payment | 2026-10-01 – 2026-10-31 | — |
| 2026-12-10 | Withholding tax (원천세) — monthly return (원천징수이행상황신고서) and payment | 2026-11-01 – 2026-11-30 | — |
| 2027-01-11 | Withholding tax (원천세) — monthly return (원천징수이행상황신고서) and payment | 2026-12-01 – 2026-12-31 | 2027-01-10 2027-01-10 Sunday (weekend-checked only) |
| 2027-01-11 | Withholding tax (원천세) — semiannual return and payment (반기납부) | 2026-07-01 – 2026-12-31 | 2027-01-10 2027-01-10 Sunday (weekend-checked only) |
| 2027-01-25 | VAT (부가가치세) preliminary (예정) and final (확정) returns and payment — corporate businesses, every quarter | 2026-10-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-25 | VAT (부가가치세) final return (확정신고) and payment — individual general taxpayers and small corporations | 2026-07-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-02-10 | Withholding tax (원천세) — monthly return (원천징수이행상황신고서) and payment | 2027-01-01 – 2027-01-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday.
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Other South Korea series: Bank of Korea Base Rate · Statutory interest (법정이율) · Value-Added Tax (부가가치세) standard rate · VAT registration threshold · National minimum wage (최저임금) · Public holidays · Consumer price inflation (소비자물가 상승률) · Corporate income tax (법인세) top rate · Withholding tax rates · Personal income tax (종합소득세) schedule · Statutory social-insurance contributions
The same figure elsewhere: Taiwan · Thailand · Türkiye · United Arab Emirates · Bahrain · all 16