Korea’s National Tax Service (NTS) discussed two different matters on October 1, 2026: an existing fee-free refund filing notice and a proposed future reduction in withholding. Neither means every freelancer is due a refund or that the 2.2% combined withholding rate already applies.
Who received a refund notice?
The NTS says it sent mobile notices on September 1 to 820,000 selected people who had not filed comprehensive income tax for tax years 2021–2025. The group includes certain personal-service earners and employment, pension and other-income recipients. For personal-service earners, the guidance targets those eligible for the simplified expense-rate method; it does not sweep in everyone subject to a standard expense rate or mandatory bookkeeping.
Each notice provides an estimated refund, individual verification number and filing method. An estimated amount is not an automatic transfer or guaranteed payment. Your actual refund depends on personal income, expenses, deductions and filing. A job title such as delivery rider or writer does not establish your individual eligibility.
Use official fee-free filing channels
- If you received a notice, check the tax years and estimated amount.
- Follow the notice’s official SonTax filing route or call ARS 1544-9944; alternatively open NTS Hometax yourself rather than trusting a copied message link.
- Check the filing details against your own income and deductions before submitting. Filing yourself via official channels avoids a private agency’s filing fee.
Do not enter a resident registration number or bank account into an unverified text-message website. Submitting a return and having a refund assessed are different stages. A concise Korean Naver overview is separate.
Has the withholding rate changed from 3.3% to 2.2%?
No, not as a rule already in force on the date of the announcement. The drop from 3.3% to 2.2% is part of a government tax-reform proposal rather than an in-force rate. The NTS example of the future effect is not an individual refund guarantee. A proposed relaxation of a business-registration deadline for earned-income or child tax credits is another separate, prospective rule change; do not mix it with the currently available refund-filing guidance.
About the Author
The Life Mokcha editorial team keeps existing NTS filing guidance separate from proposed tax and credit-rule changes.
