Korea VAT & Income Tax Deadline Calculator

See the next Korean VAT and income tax deadlines for your business type, moved for weekends and public holidays.

How the deadlines are set

• A final VAT return is due within 25 days after the tax period ends (VAT Act Art. 49). The first half (1 Jan–30 Jun) is due 25 July and the second half (1 Jul–31 Dec) is due 25 January of the next year. If you close the business, it is due by the 25th of the month after the month of closure.
• An individual general taxpayer has no preliminary return duty; on 25 April and 25 October they pay 50% of the previous period's tax on a notice (Art. 48(3)). No notice is issued if the amount is under ₩500,000, and a business that is closed or doing badly can file a preliminary return instead (Art. 48(4), Enforcement Decree Art. 90(6)).
• A corporation files and pays a preliminary return on 25 April and 25 October (Art. 48(1)–(2)). A corporation whose supply value in the previous period was under ₩150 million gets a preliminary notice like an individual instead (Enforcement Decree Art. 90(4)).
• A simplified taxpayer files and pays once a year by 25 January of the next year (Art. 67) and pays 50% of the previous period's tax as a preliminary assessment on 25 July (Art. 66; no notice under ₩500,000). If the year's supply value is under ₩48 million the payment is waived, but the return is still required (Art. 69).
• Income tax is filed and paid from 1 May to 31 May of the next year (Income Tax Act Art. 70). A business that submits a fidelity-confirmation report has until 30 June (Art. 70-2).

A deadline on a day off moves to the next weekday

If a filing or payment deadline falls on a Saturday, Sunday, public holiday, substitute holiday or Labour Day, the deadline is the next day (Framework Act on National Taxes Art. 5(1)). If that day is also a day off, it keeps moving until a weekday.

A temporary public holiday designated by the government can change this (Public Holidays Act Art. 2, item 11). The holidays on this page are the official 2026–2027 calendar of the Korea Astronomy and Space Science Institute and pre-announcement data for January–February 2028. For other years only weekends are counted and the result is marked "check needed".

Deadlines for 2026 and 2027 (public holidays counted)

When the statutory date is a day off, the moved date and the reason are shown together. The year in the table is the year the deadline falls in.

Individual — general taxpayer

Individual — simplified taxpayer

Corporation

What this calculation does not see

• An extension granted by the head of the tax office for a disaster or other reason, or one you applied for and were granted, is not counted (Framework Act on National Taxes Art. 6).
• Different tax periods — a new business, a closure, a change of taxpayer type — and the deadlines for early refunds, amended returns and late returns are not counted.
• Deadlines for other taxes and charges — corporate tax, withholding tax, the business status report, social insurance, local income tax — need to be checked separately.
• The amount on a preliminary notice and the tax you owe are not calculated. Check your notice or return on Hometax.
• The dates follow Korean time and the Korean public holiday calendar, wherever you are. A foreign-invested or foreign-owned Korean business files on the same dates.

Basis: National Law Information Center — VAT Act Arts. 48, 49, 66, 67 and 69 and its Enforcement Decree Art. 90, Income Tax Act Arts. 70 and 70-2, Framework Act on National Taxes Arts. 5 and 6 (checked October 2026), the Korea Astronomy and Space Science Institute calendar data (Ministry of Space and Aviation announcement) and the Public Holidays Act Arts. 2–3. These are the general statutory deadlines; individual notices and extensions are not counted. Confirm the final date on Hometax.

Frequently asked questions

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Add it to your home screen and it opens like an app — after the first visit it works offline too. What you type never leaves your device.