When do I file a global income tax return?

Anyone with global income in a given year must file and pay global income tax from May 1 to May 31 of the following year (by June 30 for those submitting a confirmation of faithful filing).

Those who have only employment income and have completed year-end tax settlement, or who have only tax-exempt or separately taxed income, among others, do not need to file a final return. Returns can be filed electronically on Hometax (hometax.go.kr).