Korea Tax Refund Guide for International Students 2026 — From Hometax Sign-Up to Receiving Your Refund, A to Z
What You Will Learn in This Guide
- How to reclaim taxes withheld from your part-time wages
- How to register on Hometax as a foreigner (using your Alien Registration Number)
- Whether you are required to file and when the filing period is (every May)
- When and how you will receive your refund (automatic deposit in June or July)
- Whether both D-2 (degree) and D-4 (language study) visa holders are eligible
- What to prepare now for next year's filing
If you are an international student studying in Korea, you may be working part-time to cover living expenses. But did you know that tax is deducted from every paycheck you receive? If the 3.3% withholding or employment income tax pre-paid on your behalf turns out to be more than your actual tax liability, you can recover the difference by filing a comprehensive income tax return.
Many students miss out on refunds because they assume the process is complicated. In reality, all you need is your Alien Registration Number to sign up for Hometax (hometax.go.kr), and using the National Tax Service pre-filled return service, you can complete your filing in 10 to 20 minutes. Read this guide in full and you will be well-prepared to claim your refund when May comes around next year.
How Tax Refunds Work — Withholding Tax and Comprehensive Income Tax Filing
To understand tax refunds, you first need to understand withholding tax. When you work part-time in Korea, your employer calculates and remits tax to the government each time they pay you. This is called withholding tax (원천징수).
Two Types of Withholding
3.3% Business Income Withholding: Applied when income is treated as business income — for example, freelance or short-term part-time work. 3.0% goes to income tax and 0.3% to local income tax. This is commonly used for workers at cafes, convenience stores, and restaurants under informal contracts.
Employment Income Withholding: Applied when you have a formal employment contract and are enrolled in the four major social insurances. Tax is withheld monthly according to the simplified tax withholding table and reconciled through year-end tax settlement or a comprehensive income tax return.
Because both methods involve paying tax in advance, if the actual tax owed after calculating your total annual income and applying all deductions is less than what was already withheld, the difference is refunded to you. International students tend to have relatively low incomes and benefit significantly from the basic personal deduction and earned income deduction, which means many students get back most of the 3.3% that was withheld.
A Real-World Example
Annual part-time income: KRW 8,000,000 (3.3% withheld) — Tax paid: approx. KRW 264,000
After applying the basic personal deduction (KRW 1,500,000) and earned income deduction, actual tax owed: KRW 0 to 50,000 range
You could receive KRW 200,000 or more as a refund!
How International Students Sign Up for Hometax — Step-by-Step
Hometax is the National Tax Service's official tax filing platform. Any foreigner who holds an Alien Registration Number can sign up. D-2 (degree program) and D-4 (language study) visa holders follow the same registration process.
PC Sign-Up Process
Open the official Hometax website in your browser. The PC version is recommended for first-time filers because it has the most features.
Click Sign Up in the top menu, select Individual as your account type, then choose Foreigner when prompted.
Enter the 13-digit Alien Registration Number shown on your ARC and your full name in English as it appears on your passport.
Select from Korean mobile phone SMS, an accredited certificate (financial certificate), or a simple authentication app such as KakaoTalk, Naver, or PASS. If you do not have a Korean phone number or certificate, visit your nearest tax office in person and they will process it for you right away.
After verification, set your username and password. Once logged in, go to My Page and then Refund Bank Account to register a Korean account held in your name.
Don't Have a Korean Bank Account?
You must have a Korean bank account in your own name to receive your refund. You can open an account at major banks such as Kookmin Bank (KB), Shinhan Bank, or Hana Bank by visiting a branch with your ARC. Some banks offer accounts designed specifically for international students.
Filing Obligation and Deadline — Do I Have to File?
It is important to know whether your filing is mandatory or optional. Failing to file when required results in a penalty surcharge, but if you are only filing to claim a refund, there is no penalty for not filing.
Cases Where Filing is Mandatory
- Students with business income (3.3% withholding): Mandatory regardless of the amount
- Students who received employment income from two or more employers: Combined filing required
- Annual employment income exceeds KRW 20,000,000: Filing required
- Students who have income in addition to employment income: Combined filing required
| Filing Year | Income Year | Filing Period | Status |
|---|---|---|---|
| 2025 | 2024 | May 1 – May 31, 2025 | Closed |
| 2026 | 2025 | May 1 – June 1, 2026 | Closed |
| 2027 | 2026 | May 1 – June 1, 2027 | Start Preparing Now! |
How to File on Hometax — Using the Pre-Filled Return
For international students whose main income comes from part-time work, the pre-filled return (모두채움 신고) — where the National Tax Service pre-populates your income data — is the most convenient option. Note that for the pre-filled return to appear, your employer must have already submitted your income statement to the National Tax Service.
Pre-Filled Return Steps
During the May filing period, navigate to All Menus, then Tax Filing, then Comprehensive Income Tax.
On the return type selection screen, choose Pre-Filled Return. If it is not available, proceed with the standard return.
Confirm that the income figures shown match your withholding tax certificate. The basic personal deduction (KRW 1,500,000 per person) and earned income deduction are applied automatically.
If the refund amount displayed at the bottom of the screen is negative, you are eligible for a refund.
Verify your refund bank account and click Submit Return. A confirmation receipt will be issued.
Pre-Filing Checklist
- Hometax username and password
- Korean bank account number in your own name
- Withholding tax certificate or income statement (can be looked up on Hometax)
- Alien Registration Card (for identity verification)
Receiving Your Refund — Timeline and How to Track It
Once you submit your return, the National Tax Service reviews your filing and transfers the refund.
You can track your refund status in real time by logging in to Hometax and going to My Hometax and then Refund Inquiry / Objection. If you have any unpaid taxes, the refund will automatically be applied to cover them first, with only the remaining balance deposited.
Missed the 2026 Deadline? — Late Filing and Amended Returns
You can still submit a late return (기한 후 신고) on Hometax after the deadline. No penalty surcharge applies when the return results in a refund. If you already filed but some deductions were missed, you can request an additional refund through the amended assessment claim (경정청구) system within five years of your original filing.
Preparing for Next Year's Filing
If you are working a part-time job this year, it is smart to start preparing for your May 2027 filing now.
| Item | How | Priority |
|---|---|---|
| Register on Hometax | hometax.go.kr — Foreigner sign-up | Essential |
| Open a Korean Bank Account | Visit a bank branch with your ARC | Essential |
| Keep Withholding Tax Certificates | Request from employer or look up on Hometax | Essential |
| Register Refund Bank Account | Add via Hometax My Page | Recommended |
| Keep Monthly Wage Records | Save screenshots or copies of bank transfer records | Recommended |
Frequently Asked Questions
Q1. Can both D-2 and D-4 visa holders file?
Yes. As long as you worked legally in Korea and had tax withheld, you are eligible to file regardless of your visa type. This applies equally to D-2 (degree program) and D-4 (language study) visa holders. You must have worked within the permitted hours under your part-time work authorization.
Q2. My income details do not appear on Hometax. What should I do?
If your employer has not submitted your income statement to the National Tax Service, your income will not appear on Hometax. Ask your employer to submit the income statement or issue a withholding tax certificate. If your employer is uncooperative, you can report this to your local tax office or contact the Ministry of Employment and Labor employment center at 1350.
Q3. I am graduating and leaving Korea — can I still receive my refund?
If you complete your filing before departure and keep your Korean bank account active, the refund will be deposited even after you leave. If you need to close your Korean account before leaving, apply for an immediate refund at a tax office when you submit your departure notice. Amended assessment claims can also be filed online after you return to your home country.
Q4. My part-time income is very small. Do I still need to file?
If your wages were processed as 3.3% business income (freelance method), you are required to file regardless of the amount. Filing will apply deductions and typically result in an additional refund, so there is every reason to file.
Q5. My Korean is not strong enough to file on my own. Can I get help?
Call the National Tax Service helpline 126 for multilingual support in English, Chinese, Vietnamese, and more. Visiting a tax office in person is another option — the staff will walk you through the filing. Some university international student offices also hold tax filing seminars.
Summary — Key Takeaways
- Both D-2 and D-4 visa students can claim a refund on Korean part-time income
- Register on Hometax with your Alien Registration Number — foreigners enjoy the exact same service as Korean nationals
- Filing period: May 1 to June 1 every year (for 2026 income, file in May 2027)
- Refund deposit: June or July after the filing deadline, auto-deposited to your registered account
- Prepare now: Register on Hometax + open a Korean bank account + keep your withholding tax certificate
DODREAM is Here to Help
If you have questions about the tax filing process, your part-time work authorization, or your visa situation, DODREAM's specialist consultation team is ready to provide detailed guidance tailored to international students.
🌐 Read in other languages | 눔른 언어로 보기
- 🇰🇷 한국어로 보기
- 🇬🇧 View in English
- 🇨🇳 中文阅读
- 🇻🇳 Đọc bằng tiếng Việt
- 🇺🇿 Oʻzbek tilida oʻqish
댓글 없음:
댓글 쓰기