Hometax
The National Tax Service online tax portal used for filing, payment, certificates, and refund checks.
Glossary
Korean Tax Glossary in Simple English
Who this glossary is for
This glossary is for foreigners reading Korean tax documents, Hometax screens, payslips, certificate requests, or visa-related income proof instructions for the first time.
Recommended reading order
- Start with the term that appears on your document or Hometax screen.
- Open the related guide or procedure linked under that term.
- Verify the exact Korean document name or filing requirement with an official source.
Sontax
The mobile tax app from the National Tax Service. Some Hometax tasks may also be available in the app.
Global Income Tax
A Korean income tax filing category that may apply when a person has income requiring annual filing, often reviewed in May.
Year-End Tax Settlement
An employer-led annual tax adjustment process for many employees in Korea.
Withholding Tax
Tax withheld before income is paid, such as salary withholding or the common 3.3% freelance withholding arrangement.
3.3% Tax
A common withholding pattern for freelance or business-type service income. It does not automatically mean a refund is guaranteed.
Local Income Tax
A local tax connected to income tax. Payment or refund details may appear separately from national tax items.
Certificate of Income
A document that can show reported income and is often requested for visa, banking, housing, or employment purposes.
Tax Clearance Certificate (납세증명서)
A national tax certificate concerning arrears at issuance, subject to legal exceptions. It is different from a history of tax payments; local tax clearance is a separate certificate.
Tax Payment History Certificate (납부내역증명)
A record of national tax payments for the specified period and tax types. If an English request says only “tax payment certificate,” confirm the Korean document name before applying.
Tax Residency
A tax concept that may depend on stay period, living base, income source, and treaty rules.
Tax Treaty
An agreement between countries that may affect how certain income is taxed. Treaty application depends on facts and documentation.
Flat Tax Rate
A special tax option that may be available to some foreign workers depending on eligibility and timing. It is not always the best choice.
ARC
Alien Registration Card, now commonly described as a foreigner registration card. It is often needed for identity verification.
Visa Extension
A process where immigration may ask for income or tax documents depending on visa type and situation.
National Tax Service
Korea's national tax authority. Always check official NTS or Hometax information for current rules and procedures.
Official Sources to Verify
Check the tax year, eligibility conditions, and publication date in the official material before applying a rule. A link marked “Service portal” helps you find a service; it does not substantiate a particular rate or entitlement.