Freelancer 3.3% Withholding Refund (3.3% 환급) in Korea for Foreign Residents

The 3.3% withheld from every freelance payment is not your final tax. It is a prepayment. Your actual tax liability is calculated in May, and for most foreign freelancers in Korea, it is lower — often significantly lower — than what was withheld. The difference comes back to you as a refund.

If you have been doing freelance work in Korea and not filing in May, you are leaving real money at the National Tax Service (NTS). This guide explains exactly how the refund works, how to calculate it, and how to file.

All figures are current as of May 2026. Note: the standard filing deadline is May 31 each year. For 2026, the deadline is June 1 because May 31 falls on a Sunday — verify the current-year deadline at hometax.go.kr before you file.

---

Who this applies to

This guide covers foreign residents who:

• Received freelance payments in Korea with 3.3% withheld by the client
• Were in Korea for 183 or more days in the tax year (qualifying as a tax resident, 거주자)
• Have not yet filed comprehensive income tax (종합소득세) for those years

What counts as freelance income here

Clients in Korea withhold 3.3% when they pay:

• Freelancers (프리랜서): writers, designers, developers, translators, photographers, tutors
• Gig and platform workers: delivery, ride-share, on-demand services
• Independent instructors and coaches
• Anyone registered as a sole trader or issued a payment on business income (사업소득) rather than employment income

If your invoice payment came with 3.3% deducted at source, this guide is for you.

Visa type does not matter

The refund eligibility is based on your tax residency status, not your visa. E-2, E-7, D-8, D-10, F-2, F-4, F-5, F-6, and any other visa holder who received 3.3% freelance payments and spent 183 or more days in Korea is eligible.

Non-residents file differently

If you spent fewer than 183 days in Korea in the tax year, you are a non-resident (비거주자) for tax purposes. Non-residents have different filing rules and different rates. If you are unsure of your residency status, consult a 세무사 before filing.

---

How the refund math works

This is the mechanic that most foreign freelancers never see explained.

Step 1: Withholding is collected at a flat rate

Your client withholds 3.3% from each payment. At the end of the year, suppose your total freelance income was 30,000,000 won. Total withholding: 30,000,000 x 0.033 = 990,000 won sitting at the NTS.

Step 2: The simplified expense ratio (단순경비율) reduces your taxable income

When you file in May, you are allowed to deduct a portion of your gross income as deemed business expenses. The rate depends on your business code (업종 코드) — the NTS sets a different rate for each type of service. Common rates for foreign freelancers:

Check your exact code and rate at the NTS expense ratio lookup table (as of 2026 — rates are updated annually).

Step 3: Apply the basic personal deduction

All individual tax filers get a basic deduction (기본공제) of 1,500,000 won per person. Additional deductions apply for dependents, disability status, and other circumstances.

Worked example: 30 million won freelance income

Assume: foreign freelancer, content writer, 30,000,000 won gross freelance income, no other income, single filer.

Now the same freelancer at 20,000,000 won:

At 15,000,000 won gross income with the same rates, taxable income falls below the first bracket floor after deductions. Actual tax owed: zero. Refund: the full 495,000 won withheld.

These examples use the 64.1% rate. Your rate depends on your specific business code. The NTS lookup table gives the exact figure.

Why the refund is almost always positive

Korea's progressive tax brackets are designed to tax people more as income rises. The 3.3% flat withholding is a rough estimate. For lower-income filers, the flat rate overcollects relative to actual progressive-bracket liability. The expense deduction makes the gap larger. The result: most foreign freelancers earning under roughly 40,000,000 won per year get meaningful money back when they file.

---

The filing window

The comprehensive income tax (종합소득세) filing window is May 1 to May 31 each year, covering the prior calendar year's income. For 2026 specifically, the deadline is June 1, 2026 because May 31 falls on a Sunday (as of 2026 — verify at hometax.go.kr).

File for:

• 2025 income: file May 1 to June 1, 2026
• 2024 income (if you missed it): file an amendment claim (경정청구) now
• 2023, 2022, 2021 income: amendment claims still open under the 5-year rule

---

Documents you need before filing

Gather these before you open Hometax:

Required:

• Foreign registration card (외국인등록증) number — this is your Hometax login ID
• Withholding receipts (원천징수영수증) from each client: these are usually pre-loaded in Hometax because clients file payment statements (지급명세서) with the NTS. Pull them from Hometax under "Payment Statement Inquiry" before you start.
• Korean bank account number for the refund deposit

If you want to claim actual expenses (기준경비율 method — see below):

• Tax invoices (세금계산서) and card receipts for major business expenses (equipment, software, workspace, subcontractor fees)
• Expense receipts totalled and categorized

Optional but helpful:

• A summary of all client payments received during the year: dates, amounts, payers. Cross-check this against what Hometax shows as pre-loaded.

---

Three ways to file

Option 1: Hometax (PC, free)

hometax.go.kr is the NTS's main web portal. The interface is Korean-only. For a straightforward single-source freelance return, the filing wizard pre-fills income data from client payment statements. Your steps:

1. Log in with your foreign registration number (외국인등록번호) and register for an ID if it is your first time
2. Go to: Report/Payment (신고/납부) > Comprehensive Income Tax (종합소득세) > File Return (신고하기)
3. Select the simplified return (단순경비율 신고) if your income is below the threshold for the standard method (roughly 75 million won gross for most service types; confirm in the wizard)
4. The system pulls in client payment data automatically. Verify the amounts against your own records.
5. Confirm the expense ratio applied and the deductions. Review the calculated refund or tax owed.
6. Enter your Korean bank account for the refund and submit.

Processing time: refunds typically take 2 to 4 weeks after the filing deadline.

Option 2: Son-Tax (손택스) mobile app, free

Son-Tax (손택스) is the NTS mobile app available on iOS and Android. It supports the full 종합소득세 filing and is the most commonly used option for simple freelance returns. The steps mirror the Hometax PC process, with a mobile-friendly interface. Download from the App Store or Google Play and log in with your foreign registration number.

Option 3: Hire a 세무사 (tax accountant)

A licensed tax accountant (세무사) will handle the full filing for you. For a basic freelance return (one income source, simplified expense ratio), typical fees are 100,000 to 200,000 won (as of 2026 — verify with the 세무사 directly). Worth the cost if:

• You have both employment income and freelance income
• You have income from multiple countries
• You are unsure whether 단순경비율 or 기준경비율 applies to your business code
• You are filing amendment claims for multiple past years

Find a 세무사 through the Korean Tax Accountants Association directory at kacpta.or.kr. Many 세무사 offices in areas with large foreign resident populations (Itaewon, Jongno, Mapo, Gwangjin, Dongdaemun) have staff with English-language capability.

---

Simplified vs. standard expense ratio: which do you use?

Most foreign freelancers use the simplified expense ratio (단순경비율). Here is how to know which applies to you.

Simplified expense ratio (단순경비율)

Use this if your prior-year freelance gross income was below the threshold for your business code. For most service types (translation, design, writing, consulting, IT), the threshold is roughly 75,000,000 won per year (as of 2026 — verify at hometax.go.kr). Benefits: no receipts required, straightforward filing, high deduction percentage.

Standard expense ratio (기준경비율)

Required if your gross income exceeds the 단순경비율 threshold. Under this method, you deduct actual receipted expenses (called major expenses: rent, payroll, purchase costs) plus a smaller government-set rate for other expenses. You need to keep and submit receipts for major items. The effective total deduction is usually lower than 단순경비율, but actual high-cost expenses can be fully claimed.

If you cross from 단순경비율 to 기준경비율 territory mid-career, the difference in filing complexity is significant. This is the main reason to hire a 세무사 when income grows above the threshold.

---

Common traps

Missing the May 31 deadline

Filing late triggers a late-filing surcharge (무신고가산세): 20% of the unpaid tax. If your actual tax owed is zero (refund situation), the late-filing penalty is also zero — but you lose the refund for the current year's deadline. File on time to protect your refund.

The amendment claim (경정청구) path for past years is not affected by the current-year deadline. You can still file past years as amendments.

Filing as a non-resident when you are actually a resident

If you were in Korea for 183 or more days in the tax year, you are a tax resident and must file as 거주자 using the progressive-bracket return. Filing as a non-resident (비거주자) when you are actually a resident is an error. The standard Hometax filing wizard assumes residency; if it asks for clarification, count your days carefully.

Taking the wrong 단순경비율 rate

Every business code (업종 코드) has its own simplified expense ratio. Using the wrong rate — even if it is higher, which looks better for your refund — is an error the NTS can query. Look up your exact code at the NTS expense ratio table before filing.

Mixed employment and freelance income

If you have both a salaried job (처리된 through 연말정산) and freelance income, you must file 종합소득세 in May to declare the freelance income. The two types are combined and taxed together. Depending on your employment income level, the combined bracket can result in a lower refund or a small amount owed on the freelance income portion. A 세무사 is worth the fee here.

Flat-tax election on employment income does not block the freelance refund

Some foreign residents with employment income elect the 19% flat tax on employment income. This election applies only to employment income. It does not affect your 3.3% freelance withholding. You can claim the freelance refund regardless of whether you made the flat-tax election. These are processed on the same return but calculated independently.

---

If you have never filed: the 5-year amendment path

Under National Tax Basic Act Article 45-2 (국세기본법 §45-2), you can amend up to 5 prior tax years. This means if you have been doing freelance work in Korea since 2021 and never filed 종합소득세, you can file amendment claims for 2021, 2022, 2023, 2024, and 2025 right now.

How to calculate what you might be owed

Take your best estimate of annual gross freelance income for each missed year. Apply the 단순경비율 for your business code. Subtract 1,500,000 won basic deduction. Run the bracket math. Subtract 3.3% already withheld. The remainder is your approximate refund for each year.

At 20,000,000 won per year over 5 years: roughly 285,000 won per year x 5 = 1,425,000 won or more sitting at the NTS. At 30,000,000 won per year over 5 years: roughly 378,000 won per year x 5 = 1,890,000 won or more.

These are estimates. Your exact refund depends on your actual income, business code rate, and any other deductions you qualify for. The numbers are directionally correct for typical freelance income levels.

How to file the amendment claim

1. Log into Hometax and go to: Report/Payment > Amendment Claim (경정청구)
2. Select the tax year you are amending (start with the oldest year still within 5 years)
3. The system will load available payment statement data for that year. If a client filed properly, their payment to you and the withholding amount will appear automatically.
4. File the simplified return for that year the same way you would file a current-year return
5. Repeat for each missed year
6. Refunds are typically processed within 2 months of submission

Missing payment data: if a client did not file their payment statement (지급명세서), their payment to you may not appear in Hometax. In that case, you can enter the income manually and attach the withholding receipt (원천징수영수증) you received from the client at the time of payment. If you no longer have the receipt, contact the client and ask them to provide it.

---

What to do next

1. Log into Hometax at hometax.go.kr using your foreign registration number. Pull the "Payment Statement Inquiry" (지급명세서 조회) to see what income and withholding data the NTS already has for you.
2. Identify every year since you started freelancing in Korea that you have not yet filed for.
3. Find your business code (업종 코드) and the corresponding 단순경비율 rate at the NTS expense ratio table. Run the rough calculation above to estimate the refund for each year.
4. File the current year's return in May. File amendment claims for any missed years up to 5 years back.
5. If your situation is complicated — mixed income types, multiple countries, or high income crossing into 기준경비율 territory — budget 100,000 to 200,000 won for a 세무사 who can file correctly the first time.

The money is already at the NTS under your registration number. Filing is the only step between you and the refund.

---

FAQ

Do I have to file comprehensive income tax (종합소득세) if I only did freelance work for a short time?

If you received any freelance income with 3.3% withheld and you were in Korea for 183 or more days in that tax year, yes. There is no minimum income threshold that exempts you from filing. That said, if your income was small, the refund may be small too. Filing is still worth doing: the refund is positive in almost every case, and not filing creates a record gap that can complicate future years.

My Korean client says they did not withhold 3.3%. Is that normal?

It can happen in a few situations: the client may have paid you as employment income (in which case different withholding rates apply and you receive a 근로소득 원천징수영수증), the client may have failed to withhold when they were required to, or the arrangement may genuinely not be classified as freelance business income under the tax code. If 3.3% was not withheld, check what was withheld and what type of income was reported. Ask the client to provide a withholding receipt (원천징수영수증). Do not assume no withholding means no filing obligation — the filing requirement is based on the type of income, not whether the client withheld properly.

Can I claim home office and equipment expenses?

Under the simplified expense ratio (단순경비율), you do not claim individual expenses. The government rate covers all deemed expenses. You can switch to the standard expense ratio (기준경비율) to claim actual expenses, but this requires receipts, is more complex, and only makes financial sense if your actual costs are unusually high relative to the 단순경비율 deduction. For most foreign freelancers, 단순경비율 produces a higher deduction than actual costs would.

Does the 3.3% refund affect my home country tax filing?

Possibly. The amount you receive as a refund from the NTS is not additional income — it is the return of a prepayment. However, the actual Korean tax you paid is what you can credit against home-country tax under most tax treaties. Talk to a tax professional familiar with your home country's rules. US citizens specifically: Korean income is reportable on Form 1040 and you may claim a foreign tax credit for Korean tax paid (Form 1116). The NTS withholding receipt (원천징수영수증) documents what you paid.

My Hometax data shows different income than what I was actually paid. What do I do?

Cross-check the Hometax payment statement data against your own records (bank statements, invoices, client payment confirmations). Discrepancies usually occur because: (1) a client filed the payment statement late or incorrectly, (2) a foreign-entity client is not required to file Korean payment statements, or (3) a client paid you under a different income category. You can manually enter income that does not appear in the pre-filled data, supported by your own withholding receipts. If you are uncertain, a 세무사 can help reconcile the discrepancy before you submit.

What happens if I just ignore the filing requirement?

The NTS may contact you or issue an assessment if your clients have filed payment statements showing income under your registration number that was never reported on a return. Failure to file on income the NTS already knows about can result in a notice of additional tax plus surcharges. The more common outcome is simply that you miss the refund. The NTS rarely pursues low-income foreign freelancers aggressively, but the downside risk grows with the size and number of years of unreported income. Filing is the correct action.

@misc{seoulstart-korea-freelancer-3-3-refund-guide,
  author = {{Seoulstart Editorial Team}},
  title = {{Freelancer 3.3% Withholding Refund (3.3% 환급) in Korea for Foreign Residents}},
  year = {2026},
  publisher = {Seoulstart},
  url = {https://seoulstart.com/guides/korea-freelancer-3-3-refund-guide},
  note = {Last updated May 27, 2026}
}