Guide to 종합소득세 신고 (Comprehensive Income Tax Filing)

What is 종합소득세?

종합소득세 (Jonghap Sodukse) is the comprehensive income tax applied to individuals who earn non-salary income, including:

• Freelancers, consultants

• Sole proprietors/self-employed (자영업자)

• Side gig/YouTube/Naver Blog income

• Rental income, dividends, interest, etc.

  
  

When to File?

• Filing Period: May 1 – May 31 (annually)

• Payment Due: By May 31 (late filing leads to penalties)

• Amendments/Final Corrections: By June

  
  

Step-by-Step: How to File 종합소득세 on HomeTax

Step 1: Log in to HomeTax

• Go to https://www.hometax.go.kr

• Use your personal digital certificate or simple login

  
  

Step 2: Go to 종합소득세 신고

• Navigate to: [신고/납부] → [종합소득세 신고]

• Choose the applicable year (e.g., 2024)

  
  

Step 3: Use Smart Filing (모의계산 or 정기신고)

• HomeTax offers smart filing (스마트 신고도우미) for:

  • Automatically retrieved income (사업소득, 기타소득 등)

  • Expense deductions and credits

• Select the type of income you’re reporting

  
  

Step 4: Enter Additional Income/Deductions

• Manually add:

  • Expenses (receipts, office rent, utilities)

  • Donations

  • Dependent deductions

  • National health and pension contributions

    
    

Step 5: Submit & Pay

• Confirm and review your final tax amount

• Choose payment method:

  • Online banking

  • Credit card

  • Convenience store bill (지로)

• Submit before May 31

  
  

Documents You May Need

Document	Needed For
사업자등록증	Proof of sole proprietorship
경비증빙자료	Expense deductions
매출 내역서	Sales/income records
은행 계좌 이체 내역	For rent, bills, etc.

Special Help for Foreigners

Foreigners with freelance income or business must also file 종합소득세. NTS provides support:

• Call 1588-0560, press 7 for English

• Or visit Seoul Global Center for in-person help

  
  

Penalties for Not Filing

• Late filing: up to 20% surcharge

• Underreporting: additional 10–40% penalty

• Serious underreporting can trigger tax audits

Credit: HomeTax