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Guide to Filing and Payment of May Individual Local Income Tax (Comprehensive Income)

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Busan Metropolitan City announced that final filing and payment of individual local income tax (comprehensive income) for income earned in 2025 must be completed by June 1.

District and county filing centers will also operate from May 6, in line with tax offices, and those subject to confirmation of diligent filing may complete their final filing and payment by June 30.

To file, taxpayers can use the National Tax Service HomeTax (www.hometax.go.kr) or the mobile app SonTax to report comprehensive income tax, then click the “Move to Local Income Tax Filing” button to proceed to WeTax (www.wetax.go.kr) and file individual local income tax.

Taxpayers such as small business owners who receive the “pre-filled return notice,” in which reporting items and payable amounts for both comprehensive income tax and individual local income tax are pre-calculated, will be considered to have filed simply by making payment to the virtual account for individual local income tax indicated in the notice.

During May, district and county offices will operate individual local income tax filing centers for taxpayers who have received the “pre-filled return notice,” thereby providing convenience in filing.

Meanwhile, the city will automatically extend the payment deadline for individual local income tax by three months, until August 31, for small business owners (including those subject to automatic extension of the January 2026 value-added tax payment deadline), businesses in oil price-sensitive industries such as petroleum and chemical manufacturing and transportation, and those affected by unpaid settlements from platforms such as TMON, Wemakeprice, and Interpark Commerce.

Starting in 2026, a penalty will be imposed if individual local income tax is not filed regardless of whether comprehensive income tax has been reported; therefore, even those granted a payment deadline extension must still complete filing by June 1.

Lee Kyung-duk, Director General for Finance of the city, urged taxpayers to make use of convenient and accurate electronic filing and to complete filing and payment within the deadline.