Korea tax guide
Choosing Tax Documents for Visa Extension in Korea
Tax Documents
Who this guide is for
- Foreigners choosing certificates from a visa-extension request
- Employees and freelancers comparing income and tax documents
- People asked for documents by a bank, employer, or immigration office
Quick Answer
Start with the requesting office's Korean document name. 소득금액증명 concerns taxable income, 납세증명서 concerns national tax arrears subject to statutory exceptions, and 납부내역증명 concerns tax payments. A local tax certificate is a separate document. Confirm the required person, income year or payment period, language, issue date, and submission format before ordering anything.
Key points
- Use the Korean document name to distinguish certificates with similar English translations.
- Income, tax clearance, and payment history answer different questions.
- National and local tax certificates are separate services.
- The receiving institution decides which document and period it accepts.
Detailed explanation
Start with the question the institution is asking
A request for “tax documents” is incomplete. Before logging in to a certificate portal, identify whether the institution needs an income amount, current clearance of arrears, a history of payments, or proof from a particular employer. These are different checks, even when the English translations sound alike.
This page helps you choose a document. If you already know which certificate is required and need to fix a wrong year, missing income, or an identity mismatch, use the visa document packet troubleshooting guide.
For immigration, start from the current instructions for your status and application on Hi Korea. Its official portal lists the 1345 Immigration Contact Center for questions. The table below explains documents; it does not make every row a requirement for your visa.
Match the Korean name to the document’s purpose
| Korean name | Practical English description | What to check in the request |
|---|---|---|
| 소득금액증명 | Certificate of Income | Whose income, which income year, and which amount the institution will assess |
| 납세증명서 | National Tax Clearance Certificate | Whether the request concerns national tax arrears and the required issue date |
| 납부내역증명 | National Tax Payment History Certificate | Required tax type and payment period |
| 지방세 납세증명서 | Local Tax Clearance Certificate | Whether local clearance is requested in addition to national clearance |
| 근로소득 원천징수영수증 | Wage and salary income withholding receipt | Employer, income year, and whether that employer record is accepted |
Government24 describes the income certificate as proof of taxable income amounts for comprehensive, year-end-settled, or daily employment income. It is not a live statement of this month’s salary.
National tax clearance concerns the absence of national tax arrears at issuance, with specified legal exceptions. A certificate listing tax payments answers a different question. Neither document establishes an annual income amount merely because it contains tax figures.
The NTS’s English certificate list also separates “Certificate of Tax Payment” from “Tax Clearance Certificate.” If someone says only “tax payment certificate,” ask them to confirm the Korean name.
Complete a request worksheet before issuance
Copy these details from the institution’s instructions. Where a field is missing, ask for clarification before choosing a substitute.
| Field | Record for your application |
|---|---|
| Requesting institution and application | Office, visa/status or other service, reference number if provided |
| Exact document | Korean name plus any required national/local distinction |
| Person covered | Applicant, spouse, sponsor, business, or another specified person |
| Period | Income year, payment dates, or status as of issuance |
| Format | Korean/English, printed/electronic, and accepted delivery route |
| Timing | Issue-date limit, printed expiry date where relevant, submission deadline |
| Supporting records | Only the additional employer, business, or other records requested |
Keep the request and the issued certificate together. A newly issued document can still cover the wrong income year; an older income year can be the correct one if that is what the institution requested.
Three examples of choosing the right next step
An employee is asked for 2025 소득금액증명. The starting point is a 2025 income certificate, not a collection of 2026 payslips. If the certificate cannot be issued, ask the receiving office which temporary evidence it accepts and investigate the record separately.
A freelancer is asked for 납부내역증명 for a stated period. Check the requested payment dates and tax type. Do not choose 납세증명서 simply because it looks like a more official version of the same English phrase.
A request specifies both national and local clearance. Treat these as two items. Government24 lists local tax clearance separately. Do not assume that one document covers both authorities.
These are document-selection examples, not sample visa approvals or a claim that any particular status requires these items.
Keep selection, issuance, and acceptance separate
Once the name and period are clear, follow the income certificate issuance procedure where relevant. Then compare the result against the request before submitting it. Being able to download a certificate proves that issuance succeeded; the receiving institution still decides whether the document meets its application requirements.
Documents you may need
- The institution's current written request or visa-specific checklist
- Passport or residence-card details for matching the applicant
- Requested Korean certificate name and tax year or period
- Required language, issue-date limit, and delivery format
Common mistakes
- Ordering every document because the English names are unclear
- Submitting payment history when clearance was requested
- Treating a national tax certificate as local tax clearance
- Assuming an employer receipt automatically replaces an NTS certificate
When should you ask a tax professional?
Ask a qualified tax professional if you have income from several countries, business income, unclear tax residency, treaty questions, missing documents, late filing concerns, or a visa situation that depends on tax records. This site explains general patterns only and cannot review your personal facts.
FAQ
Is there one tax-document list for every visa extension?
This guide does not establish a universal list. Use the current guidance for your status and application, then confirm any unclear document with the office handling it or Hi Korea's 1345 service.
Are tax clearance and tax payment history the same?
No. National tax clearance concerns arrears at issuance subject to legal exceptions; payment history records payments. Use the exact Korean document name in the request.
Does a withholding receipt replace a certificate of income?
They are different documents. Ask the receiving institution whether it accepts the employer or payer receipt for the requested purpose and year.
Where should I go after choosing the document?
Use the income-certificate procedure for issuance, or the visa packet troubleshooting guide if the year, identity, amounts, or certificate availability do not match the request.
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.
- Government24 – Certificate of Income: purpose and application
- Government24 – National Tax Clearance Certificate
- Government24 – National Tax Payment History Certificate
- Government24 – Local Tax Clearance Certificate
- NTS – Requesting certificates: separate certificate types
- Hi Korea – Official immigration portal and 1345 contact center