What is Comprehensive Income Tax?
Comprehensive Income Tax is a tax levied on the aggregate of all types of income (business, labor, interest, dividend, pension, and other income) earned by an individual during the year. Freelancers (3.3% earners), business owners, and those with side incomes must file their previous year's income from May 1st to May 31st every year. This calculator helps you estimate your Tax Payable or Refund before the official filing.
Don't know how to file?
Check the 2026 Income Tax Filing & Refund Guide
2026 Comprehensive Income Tax Expert Guide
Why is the 2026 filing important?
As the gig economy and freelancer market grow, the NTS (National Tax Service) data-driven monitoring has become more meticulous. Failure to file within the period (May 1st – May 31st) can lead to a non-filing penalty of 20% or more. It is crucial to estimate your refund and establish a tax-saving strategy early.
Who needs to file?
- Freelancers / 3.3% Earners: YouTubers, instructors, delivery riders, etc.
- Business Owners: Those with a business registration certificate.
- Multiple Income Earners: Office workers with side hustles (blogs, delivery, etc.).
- Financial Income Earners: Those with aggregate interest/dividends exceeding 20M KRW.
- Rental Income Earners: Those with rental income subject to filing.
What to prepare?
- Personal Deductions: Resident Registration (for dependent verification).
- Income Proof: Withholding tax receipts (viewable on Hometax).
- Expense Proof: Cash receipts, credit card statements, tax invoices.
- Deduction Items: Pension savings certificates, health insurance payment proof.
| Taxable Base Range (Annual) | Tax Rate | Progressive Deduction |
|---|---|---|
| Under 14M KRW | 6% | 0 KRW |
| 14M ~ 50M KRW | 15% | 1.26M KRW |
| 50M ~ 88M KRW | 24% | 5.76M KRW |
| 88M ~ 150M KRW | 35% | 15.44M KRW |
| 150M ~ 300M KRW | 38% | 25.40M KRW |
| ... up to top bracket over 1B KRW (45%) | ||
Standard Expense Rate
For freelancers with lower income, applying the Standard Expense Rate can be advantageous as it allows for high cost deduction without needing detailed books.
Yellow Umbrella Benefit
Business owners should join the Yellow Umbrella (Noran-usan) scheme to benefit from an additional income deduction of up to 5M KRW per year.
EITC Application
May is also the application period for the Earned Income Tax Credit (EITC). If eligible, you may receive separate government support aside from your tax refund.
How to file on Hometax (4 Steps)
Login to Hometax
Sign in using Simple Authentication (Kakao, Naver, etc.) or a Joint Certificate.
Select 'Regular Return'
Click [File/Pay] -> [Comprehensive Income Tax] -> [Regular Return].
Check Auto-filled Data
Verify your income and expenses. If you are eligible for "Modu Chaeum," most fields will be pre-filled.
Submit & Pay/Refund
Confirm the final amount and click 'Submit'. Don't forget to file the Local Income Tax separately (usually linked after submission).