How do foreign freelancers (3.3%) file the Comprehensive Income Tax return?

Foreign freelancers must also file and pay the Comprehensive Income Tax (종합소득세) themselves from May 1 to May 31 of the next year. The 3.3% is tax that was withheld in advance. When you file, it is deducted as tax already paid, and the difference is settled. If the filing deadline falls on a Saturday or a public holiday, you can file until the next day.

How to file

1. Check your income: Check your income for the year with the payment statement (지급명세서) from the company that gave you the work, or with the business income details shown on Hometax (홈택스).
2. Check your bookkeeping method: If you do not keep books, you file by estimation (추계신고). Your income is calculated from your revenue using an expense rate. Depending on your revenue, the rate is either the simple expense rate (단순경비율) or the standard expense rate (기준경비율).
3. Write the return: File the Comprehensive Income Tax return on Hometax (hometax.go.kr). You can also submit documents to the tax office (관할 세무서).
4. Settle and pay: From the calculated tax, subtract the tax you already paid as the income tax part (3%) of the 3.3%. If you owe more tax, pay it by the deadline. If you already paid more, you get a refund.

Documents you usually need

• Basic filing document: Comprehensive Income Tax base final return and payment calculation statement (종합소득세 과세표준확정신고 및 납부계산서)
• Documents proving income and tax deductions: only if you claim deductions (family relationship proof, proof of insurance premiums, medical expenses, education expenses, donations, etc.)
• Estimated income amount calculation statement (추계소득금액계산서): when you file by expense rate without books
• Simplified bookkeeping income amount calculation statement (간편장부 소득금액계산서): if you are a simplified bookkeeping taxpayer

⚠️ Things to watch out for

If you do not file, you cannot get tax credits or reductions, and a penalty tax is added. For a general failure to file, it is 20% of the unfiled tax amount. For a fraudulent failure to file, it is 40%. If you pay late, there is also a late payment penalty tax (0.022% per day).

If you have no other income, have only earned income, and finished the year-end tax settlement, you do not need to file. But if you have freelancer income with 3.3% withheld, you are usually required to file.

Tax calculation can differ depending on whether you are a resident and how long you stayed in Korea. If your income is large or comes from several sources, we recommend talking to a tax accountant. Check the exact filing method again on Hometax or at the National Tax Service call center (국세청 상담센터) (126).