Tax

corporate tax filing deadline for corporations

2026-03-12 17:37:58

In Korea, the corporate tax filing deadline for corporations is as follows.

1. Basic Filing Deadline

Corporate tax must be filed within 3 months after the end of the fiscal year.

2. Most Common Case

Most corporations in Korea have a December fiscal year-end, so the schedule is usually:

Fiscal Year End | Corporate Tax Filing Deadline

December 31 | March 31 of the following year

Example:

Fiscal year end: December 31, 2025

Corporate tax filing deadline: March 31, 2026

3. Items Submitted Together with the Filing

When filing corporate tax, the following items are generally submitted together:

  • Corporate tax return
  • Local income tax return
  • Tax adjustment statement
  • Financial statements

4. Filing Method

  • Electronic filing through Hometax (Korea’s National Tax Service online system)
  • Filing through a tax agent (tax accountant)

5. Reference

According to the National Tax Service (NTS), corporate tax must be filed and paid within three months after the end of the fiscal year.

Source: National Tax Service (NTS) Corporate Tax Filing Guide

https://www.nts.go.kr