{"content_id":"c0hhlvciu6","slug":"youtuber-tax-income-vat-business-registration","locale":"en","schema_type":"Article","category":"knowledge_base","category_name":"Knowledge Base","title":"YouTuber Taxes: Registration and VAT Exemption Criteria","summary":"YouTubers must report recurring income from ads, sponsorships, and support as business income. Key things to check include whether the business is subject to VAT or exempt based on its employees and facilities, the simplified taxation threshold, filing dates, and overseas withholding tax considerations.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"Injoys Editorial Team","url":"https://injoys.com/ko/about"},"key_points":["If you earn income from videos on an ongoing, recurring basis, you must register as a business.","Businesses exempt from VAT must still check their comprehensive income tax and business status reporting obligations.","The general threshold for simplified taxation, expanded in July 2024, is total sales of less than 104 million won in the previous year.","Comprehensive income tax is calculated after accounting for necessary expenses, deductions, and other factors, not on sales alone.","Google's U.S. tax withholding does not replace reporting income in Korea."],"content_markdown":"YouTubers who regularly earn income from advertising, sponsorships, or viewer contributions must file taxes. **VAT-exempt businesses** must also file comprehensive income tax returns. The amount they actually pay depends on deductible business expenses and tax deductions. Whether they have employees and facilities determines their business classification.\n\nThe simplified VAT threshold follows the standard revised in July 2024, and the filing dates follow National Tax Service guidance for the 2025 tax year.\n\n## What YouTuber income must be reported?\n\nIncome earned repeatedly from video activities for profit is business income. It is wrong to assume that only advertising income must be reported. Contributions that viewers send to a personal bank account in connection with broadcasts are also included. The National Tax Service says this income must be reported on a comprehensive income tax return. [National Tax Service guidance on comprehensive income tax filing](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2489\u0026nttSn=1319619)\n\n| Type of income | Records to check |\n| --- | --- |\n| YouTube advertising income | Platform earnings and payment statements |\n| Corporate sponsorships and fees for promotional videos | Contracts and settlement statements |\n| Platform contributions and contributions to personal bank accounts | Contribution records and bank account transactions |\n| Income from events, lectures, and other activities | Payment statements and contract terms |\n\nThe National Tax Service identifies advertising, contributions, corporate promotions, and events as types of creator income. However, one-off activities may be classified differently. If it is difficult to determine whether an activity is an ongoing business, organize your activity records and check. [National Tax Service overview of solo media creators](https://g.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7801\u0026mi=2479)\n\n### Do employees and minors also have to file?\n\nPeople with regular jobs should also check whether they need to file a comprehensive income tax return if they earn recurring income from videos. Their employer's year-end tax settlement does not cover video business income. A comprehensive income tax return also reflects employment income that must be combined with other income. [National Tax Service overview of comprehensive income tax](https://t.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7664\u0026mi=2224)\n\nBeing a minor does not, by itself, exempt taxable income. If family members run a channel together, however, they must determine to whom the income actually belongs. If the person appearing on the channel, the person signing contracts, and the person receiving the income are different, check with the tax office responsible for your area.\n\n## Business registration and taxable versus exempt status\n\nIf you earn income from videos on an ongoing, recurring basis, you must register as a business. Registration is not a procedure you choose only when it offers tax savings. Whether a business is taxable or exempt is determined by its actual employment arrangements and business facilities.\n\nThe National Tax Service's “Tax Guide for Solo Media Creators” states:\n\n\u003e Both taxable and exempt businesses must file comprehensive income tax returns.\n\n| Classification | Criteria | Industry code | Basic filings |\n| --- | --- | --- | --- |\n| Media content creation business | Employs staff or has physical facilities for business use | 921505 | VAT and comprehensive income tax |\n| Solo media content creator | Has neither employees nor physical facilities for business use | 940306 | Business premises status report and comprehensive income tax |\n\nRunning a channel alone does not automatically make you a VAT-exempt business. The National Tax Service gives professional filming equipment and a separate studio as examples of physical facilities. If it is unclear whether facilities are used exclusively for business, check before registering. [National Tax Service tax guide for solo media creators](https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7802\u0026mi=2480)\n\n## How is simplified VAT taxation different from exemption?\n\nSimplified VAT taxation simplifies how VAT is calculated. Exemption means VAT does not apply to the services in question. The two systems differ starting with the criteria used to determine eligibility.\n\nThe general threshold for simplified VAT taxation is less than 80 million won in the previous year's sales, including VAT. The threshold was expanded in July 2024, so you should not simply apply the previous 80 million won threshold. [National Tax Service guidance on changes to simplified VAT taxation](https://g.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1335068)\n\n| Classification | What to check | Exempt from comprehensive income tax? |\n| --- | --- | --- |\n| VAT-exempt business | Type of services provided and requirements concerning personnel and physical facilities | No |\n| Simplified VAT taxpayer | Sales threshold and exclusions from simplified VAT taxation | No |\n| General VAT taxpayer | VAT classification, including eligibility for simplified VAT taxation | No |\n\nEven if sales meet the threshold, simplified VAT taxation may be unavailable because of the type of business or other factors. Check your business registration to see which classification applies. You can also check the eligibility requirements in the National Tax Service's VAT guidance. [National Tax Service overview of VAT](https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026mi=2401)\n\n### Zero rating for overseas advertising income\n\nOverseas advertising income may qualify for zero-rated VAT if it meets the requirements. Zero rating applies a VAT rate of 0%. Unlike an exemption, it is a taxable transaction, so filing and supporting documentation are required. Do not treat domestic sponsorship income the same way. [National Tax Service VAT guidance for creators](https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7802\u0026mi=2480)\n\n## How much tax do YouTubers pay?\n\nMonthly income alone cannot determine the final comprehensive income tax amount. Business income is calculated by subtracting deductible business expenses from gross income. Other income that must be combined with it, along with deductions, is then taken into account. This is why people with the same sales can owe different amounts.\n\nWhen filing based on accounting records, the basic calculation follows these steps:\n\n1. Add together business income from advertising, sponsorships, contributions, and other sources.\n2. Subtract allowable business expenses to calculate business income.\n3. Account for other income that must be combined with it and for income deductions.\n4. Apply the tax rate, then account for tax credits and taxes already paid.\n\nDeductible business expenses are costs incurred for the business. Accounting records of income and expenses provide the basis for the calculation. The type of records required depends on factors such as the type of business and income level. [National Tax Service guidance on accounting records and foreign tax credits](https://www.nts.go.kr/nts/na/ntt/selectNttList.do?bbsId=50666\u0026mi=2489)\n\n### Are all video production costs deductible?\n\nYou cannot report personal living expenses as video production costs. For meals or purchased items, check whether the expense was actually related to the business. Keep receipts and record what the expenses were for. [National Tax Service response concerning business owners' meal expenses](https://taxlaw.nts.go.kr/qt/USEQTA002P.do?ntstDcmId=010000000000314800)\n\n- Editing and production service fees: Check contracts and proof of payment\n- Filming location rental: Check the lease and records of business use\n- Equipment purchases: Check whether the equipment is used for business and how the cost should be recorded\n- Expenses with both personal and business use: Separate the business-related portion\n\nHigh expenses alone do not create a tax refund. A refund arises if taxes already paid exceed the final tax assessed. Business income subject to 3.3% withholding in Korea must also be included in the final calculation. [National Tax Service guidance on prefilled tax returns](https://g.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=239072\u0026mi=41095)\n\n## Comprehensive income tax and VAT filing schedules\n\nThe usual comprehensive income tax filing period is May of the year after the income is earned. The statutory period runs from May 1 through May 31. Those submitting a confirmation of accurate tax filing have until June 30. If a deadline falls on a Saturday or public holiday, it is extended to the following day.\n\nThe general filing deadline for the 2025 tax year was **June 1, 2026**. Income earned in 2026 must, in principle, be reported in May 2027. Check the National Tax Service's filing guidance for year-specific exceptions. (Verified: For some taxpayers eligible for tax administration support for the 2025 tax year, the payment deadline was extended by 3 months from June 1, 2026, to August 31, 2026 · Source nts.go.kr · Checked 2026-10-05) [National Tax Service comprehensive income tax filing and payment deadlines](https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7665\u0026mi=2223)\n\n| Filing type | Period or income covered | Usual filing deadline |\n| --- | --- | --- |\n| Comprehensive income tax | Income from the previous year that must be combined | May 31 of the following year |\n| VAT for general taxpayers | Business activity in the first half of the year | July 25 of the same year |\n| VAT for general taxpayers | Business activity in the second half of the year | January 25 of the following year |\n| VAT for simplified taxpayers | Business activity during the year | January 25 of the following year |\n| Business premises status report for VAT-exempt businesses | Previous year's income and business premises status | February 10 of the following year |\n\nThe table shows the standard schedule. Check separately for holidays and any extensions that apply to you. Simplified VAT taxpayers may also need to file an interim return if their classification changes or in other circumstances. Individual general VAT taxpayers should also check whether they must make a payment under a preliminary tax notice. [National Tax Service VAT filing schedule](https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026mi=2401)\n\nVAT-exempt YouTubers must also submit a business premises status report. The National Tax Service instructed them to report their 2025 activity by February 10, 2026. The report covers income, major expenses, facilities, employment status, and other details. [National Tax Service guidance on 2026 business premises status reporting](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?bbsId=1028\u0026mi=2201\u0026nttSn=1348061)\n\n## How does the National Tax Service identify overseas income?\n\nThe National Tax Service uses tax information such as foreign exchange records and electronic tax invoices. It also uses credit card records to check what has been reported. Receiving income in a personal bank account does not remove the obligation to report it. [National Tax Service guidance on reporting YouTuber income](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2489\u0026nttSn=1319619)\n\nUS$10,000 is not an exemption threshold for YouTuber income tax. A bank's reporting threshold is separate from the obligation to report income. Taxable income must be reported even if the foreign currency received is less than that amount. Check your bank's foreign exchange guidance for its specific reporting requirements.\n\n## Checking overseas withholding and bank deposits\n\nUsing only bank deposits to record overseas earnings can result in discrepancies. Google may withhold U.S. tax before making a payment. Withholding means the payer deducts tax in advance and pays it to the tax authority. Check Google's payment reports for the final withholding details. [YouTube U.S. tax requirements](https://support.google.com/youtube/answer/10391362?hl=ko)\n\nThe following table lists items to check when comparing settlement records.\n\n| Record | What to check | Why it matters |\n| --- | --- | --- |\n| Platform payment report | Earnings and withholding details | Distinguish pretax earnings from the amount received |\n| Bank deposit records | Amount actually received and fees | Identify differences from the settlement amount |\n| U.S. tax documents | Income and tax paid for the year | Assess eligibility for a foreign tax credit |\n| Domestic sponsorship settlement statements | Payments and domestic withholding | Compare separately with overseas income |\n\nEven if you paid tax in the United States, you must separately check your Korean filing obligations. The foreign tax credit is a system for addressing double taxation. It has eligibility requirements and a deduction limit, so do not assume you can claim a credit for the full amount. The National Tax Service explains how to calculate the limit in its tax guide for creators. [National Tax Service guidance on foreign tax credits](https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7802\u0026mi=2480)\n\n## Common mistakes when YouTubers file taxes\n\nA common mistake is confusing the obligation to file with the amount of tax actually owed. A low calculated tax amount does not remove the filing obligation. Failure to report income or underreporting it can result in penalties. [National Tax Service guidance on comprehensive income tax for YouTubers](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2489\u0026nttSn=1319619)\n\n| Common misconception | What to check |\n| --- | --- |\n| VAT-exempt businesses do not have to file taxes | Check comprehensive income tax and business premises status reporting requirements |\n| An employer's year-end tax settlement also covers side income | Check comprehensive income tax requirements, including video business income |\n| Contributions to a personal bank account do not need to be reported | Check whether the income is related to broadcasting activities |\n| Spending a lot on business expenses results in a refund | Compare the final tax amount with taxes already paid |\n| U.S. withholding means no Korean filing is needed | Check Korean filing requirements and eligibility for a foreign tax credit |\n\nYou can prepare to file in the following order:\n\n1. Check the industry and tax classification on your business registration certificate.\n2. Gather platform settlement statements and sponsorship and contribution records.\n3. Record income and business expenses in your accounting records.\n4. Compare domestic and overseas withholding records separately.\n5. Check the National Tax Service's filing deadline for the relevant tax year. (Verified: The comprehensive income tax filing deadlines currently provided by the National Tax Service for the 2025 tax year are June 1, 2026, for general filers and June 30, 2026, for those submitting a confirmation of accurate tax filing · Source nts.go.kr · Checked 2026-10-05)","content_html":"\u003cp\u003eYouTubers who regularly earn income from advertising, sponsorships, or viewer contributions must file taxes. \u003cstrong\u003eVAT-exempt businesses\u003c/strong\u003e must also file comprehensive income tax returns. The amount they actually pay depends on deductible business expenses and tax deductions. Whether they have employees and facilities determines their business classification.\u003c/p\u003e\n\u003cp\u003eThe simplified VAT threshold follows the standard revised in July 2024, and the filing dates follow National Tax Service guidance for the 2025 tax year.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#what-youtuber-income-must-be-reported\" class=\"anchor\" id=\"what-youtuber-income-must-be-reported\"\u003e\u003c/a\u003eWhat YouTuber income must be reported?\u003c/h2\u003e\n\u003cp\u003eIncome earned repeatedly from video activities for profit is business income. It is wrong to assume that only advertising income must be reported. Contributions that viewers send to a personal bank account in connection with broadcasts are also included. The National Tax Service says this income must be reported on a comprehensive income tax return. \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2489\u0026amp;nttSn=1319619\"\u003eNational Tax Service guidance on comprehensive income tax filing\u003c/a\u003e\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eType of income\u003c/th\u003e\n\u003cth\u003eRecords to check\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income\"\u003eYouTube advertising income\u003c/td\u003e\n\u003ctd data-label=\"Records to check\"\u003ePlatform earnings and payment statements\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income\"\u003eCorporate sponsorships and fees for promotional videos\u003c/td\u003e\n\u003ctd data-label=\"Records to check\"\u003eContracts and settlement statements\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income\"\u003ePlatform contributions and contributions to personal bank accounts\u003c/td\u003e\n\u003ctd data-label=\"Records to check\"\u003eContribution records and bank account transactions\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income\"\u003eIncome from events, lectures, and other activities\u003c/td\u003e\n\u003ctd data-label=\"Records to check\"\u003ePayment statements and contract terms\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe National Tax Service identifies advertising, contributions, corporate promotions, and events as types of creator income. However, one-off activities may be classified differently. If it is difficult to determine whether an activity is an ongoing business, organize your activity records and check. \u003ca href=\"https://g.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7801\u0026amp;mi=2479\"\u003eNational Tax Service overview of solo media creators\u003c/a\u003e\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#do-employees-and-minors-also-have-to-file\" class=\"anchor\" id=\"do-employees-and-minors-also-have-to-file\"\u003e\u003c/a\u003eDo employees and minors also have to file?\u003c/h3\u003e\n\u003cp\u003ePeople with regular jobs should also check whether they need to file a comprehensive income tax return if they earn recurring income from videos. Their employer's year-end tax settlement does not cover video business income. A comprehensive income tax return also reflects employment income that must be combined with other income. \u003ca href=\"https://t.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7664\u0026amp;mi=2224\"\u003eNational Tax Service overview of comprehensive income tax\u003c/a\u003e\u003c/p\u003e\n\u003cp\u003eBeing a minor does not, by itself, exempt taxable income. If family members run a channel together, however, they must determine to whom the income actually belongs. If the person appearing on the channel, the person signing contracts, and the person receiving the income are different, check with the tax office responsible for your area.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#business-registration-and-taxable-versus-exempt-status\" class=\"anchor\" id=\"business-registration-and-taxable-versus-exempt-status\"\u003e\u003c/a\u003eBusiness registration and taxable versus exempt status\u003c/h2\u003e\n\u003cp\u003eIf you earn income from videos on an ongoing, recurring basis, you must register as a business. Registration is not a procedure you choose only when it offers tax savings. Whether a business is taxable or exempt is determined by its actual employment arrangements and business facilities.\u003c/p\u003e\n\u003cp\u003eThe National Tax Service's “Tax Guide for Solo Media Creators” states:\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003eBoth taxable and exempt businesses must file comprehensive income tax returns.\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eClassification\u003c/th\u003e\n\u003cth\u003eCriteria\u003c/th\u003e\n\u003cth\u003eIndustry code\u003c/th\u003e\n\u003cth\u003eBasic filings\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Classification\"\u003eMedia content creation business\u003c/td\u003e\n\u003ctd data-label=\"Criteria\"\u003eEmploys staff or has physical facilities for business use\u003c/td\u003e\n\u003ctd data-label=\"Industry code\"\u003e921505\u003c/td\u003e\n\u003ctd data-label=\"Basic filings\"\u003eVAT and comprehensive income tax\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Classification\"\u003eSolo media content creator\u003c/td\u003e\n\u003ctd data-label=\"Criteria\"\u003eHas neither employees nor physical facilities for business use\u003c/td\u003e\n\u003ctd data-label=\"Industry code\"\u003e940306\u003c/td\u003e\n\u003ctd data-label=\"Basic filings\"\u003eBusiness premises status report and comprehensive income tax\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eRunning a channel alone does not automatically make you a VAT-exempt business. The National Tax Service gives professional filming equipment and a separate studio as examples of physical facilities. If it is unclear whether facilities are used exclusively for business, check before registering. \u003ca href=\"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7802\u0026amp;mi=2480\"\u003eNational Tax Service tax guide for solo media creators\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-is-simplified-vat-taxation-different-from-exemption\" class=\"anchor\" id=\"how-is-simplified-vat-taxation-different-from-exemption\"\u003e\u003c/a\u003eHow is simplified VAT taxation different from exemption?\u003c/h2\u003e\n\u003cp\u003eSimplified VAT taxation simplifies how VAT is calculated. Exemption means VAT does not apply to the services in question. The two systems differ starting with the criteria used to determine eligibility.\u003c/p\u003e\n\u003cp\u003eThe general threshold for simplified VAT taxation is less than 80 million won in the previous year's sales, including VAT. The threshold was expanded in July 2024, so you should not simply apply the previous 80 million won threshold. \u003ca href=\"https://g.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026amp;nttSn=1335068\"\u003eNational Tax Service guidance on changes to simplified VAT taxation\u003c/a\u003e\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eClassification\u003c/th\u003e\n\u003cth\u003eWhat to check\u003c/th\u003e\n\u003cth\u003eExempt from comprehensive income tax?\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Classification\"\u003eVAT-exempt business\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eType of services provided and requirements concerning personnel and physical facilities\u003c/td\u003e\n\u003ctd data-label=\"Exempt from comprehensive income tax?\"\u003eNo\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Classification\"\u003eSimplified VAT taxpayer\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eSales threshold and exclusions from simplified VAT taxation\u003c/td\u003e\n\u003ctd data-label=\"Exempt from comprehensive income tax?\"\u003eNo\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Classification\"\u003eGeneral VAT taxpayer\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eVAT classification, including eligibility for simplified VAT taxation\u003c/td\u003e\n\u003ctd data-label=\"Exempt from comprehensive income tax?\"\u003eNo\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eEven if sales meet the threshold, simplified VAT taxation may be unavailable because of the type of business or other factors. Check your business registration to see which classification applies. You can also check the eligibility requirements in the National Tax Service's VAT guidance. \u003ca href=\"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026amp;mi=2401\"\u003eNational Tax Service overview of VAT\u003c/a\u003e\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#zero-rating-for-overseas-advertising-income\" class=\"anchor\" id=\"zero-rating-for-overseas-advertising-income\"\u003e\u003c/a\u003eZero rating for overseas advertising income\u003c/h3\u003e\n\u003cp\u003eOverseas advertising income may qualify for zero-rated VAT if it meets the requirements. Zero rating applies a VAT rate of 0%. Unlike an exemption, it is a taxable transaction, so filing and supporting documentation are required. Do not treat domestic sponsorship income the same way. \u003ca href=\"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7802\u0026amp;mi=2480\"\u003eNational Tax Service VAT guidance for creators\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-much-tax-do-youtubers-pay\" class=\"anchor\" id=\"how-much-tax-do-youtubers-pay\"\u003e\u003c/a\u003eHow much tax do YouTubers pay?\u003c/h2\u003e\n\u003cp\u003eMonthly income alone cannot determine the final comprehensive income tax amount. Business income is calculated by subtracting deductible business expenses from gross income. Other income that must be combined with it, along with deductions, is then taken into account. This is why people with the same sales can owe different amounts.\u003c/p\u003e\n\u003cp\u003eWhen filing based on accounting records, the basic calculation follows these steps:\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eAdd together business income from advertising, sponsorships, contributions, and other sources.\u003c/li\u003e\n\u003cli\u003eSubtract allowable business expenses to calculate business income.\u003c/li\u003e\n\u003cli\u003eAccount for other income that must be combined with it and for income deductions.\u003c/li\u003e\n\u003cli\u003eApply the tax rate, then account for tax credits and taxes already paid.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eDeductible business expenses are costs incurred for the business. Accounting records of income and expenses provide the basis for the calculation. The type of records required depends on factors such as the type of business and income level. \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttList.do?bbsId=50666\u0026amp;mi=2489\"\u003eNational Tax Service guidance on accounting records and foreign tax credits\u003c/a\u003e\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#are-all-video-production-costs-deductible\" class=\"anchor\" id=\"are-all-video-production-costs-deductible\"\u003e\u003c/a\u003eAre all video production costs deductible?\u003c/h3\u003e\n\u003cp\u003eYou cannot report personal living expenses as video production costs. For meals or purchased items, check whether the expense was actually related to the business. Keep receipts and record what the expenses were for. \u003ca href=\"https://taxlaw.nts.go.kr/qt/USEQTA002P.do?ntstDcmId=010000000000314800\"\u003eNational Tax Service response concerning business owners' meal expenses\u003c/a\u003e\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eEditing and production service fees: Check contracts and proof of payment\u003c/li\u003e\n\u003cli\u003eFilming location rental: Check the lease and records of business use\u003c/li\u003e\n\u003cli\u003eEquipment purchases: Check whether the equipment is used for business and how the cost should be recorded\u003c/li\u003e\n\u003cli\u003eExpenses with both personal and business use: Separate the business-related portion\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eHigh expenses alone do not create a tax refund. A refund arises if taxes already paid exceed the final tax assessed. Business income subject to 3.3% withholding in Korea must also be included in the final calculation. \u003ca href=\"https://g.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=239072\u0026amp;mi=41095\"\u003eNational Tax Service guidance on prefilled tax returns\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#comprehensive-income-tax-and-vat-filing-schedules\" class=\"anchor\" id=\"comprehensive-income-tax-and-vat-filing-schedules\"\u003e\u003c/a\u003eComprehensive income tax and VAT filing schedules\u003c/h2\u003e\n\u003cp\u003eThe usual comprehensive income tax filing period is May of the year after the income is earned. The statutory period runs from May 1 through May 31. Those submitting a confirmation of accurate tax filing have until June 30. If a deadline falls on a Saturday or public holiday, it is extended to the following day.\u003c/p\u003e\n\u003cp\u003eThe general filing deadline for the 2025 tax year was \u003cstrong\u003eJune 1, 2026\u003c/strong\u003e. Income earned in 2026 must, in principle, be reported in May 2027. Check the National Tax Service's filing guidance for year-specific exceptions. (Verified: For some taxpayers eligible for tax administration support for the 2025 tax year, the payment deadline was extended by 3 months from June 1, 2026, to August 31, 2026 · Source nts.go.kr · Checked 2026-10-05) \u003ca href=\"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7665\u0026amp;mi=2223\"\u003eNational Tax Service comprehensive income tax filing and payment deadlines\u003c/a\u003e\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eFiling type\u003c/th\u003e\n\u003cth\u003ePeriod or income covered\u003c/th\u003e\n\u003cth\u003eUsual filing deadline\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Filing type\"\u003eComprehensive income tax\u003c/td\u003e\n\u003ctd data-label=\"Period or income covered\"\u003eIncome from the previous year that must be combined\u003c/td\u003e\n\u003ctd data-label=\"Usual filing deadline\"\u003eMay 31 of the following year\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Filing type\"\u003eVAT for general taxpayers\u003c/td\u003e\n\u003ctd data-label=\"Period or income covered\"\u003eBusiness activity in the first half of the year\u003c/td\u003e\n\u003ctd data-label=\"Usual filing deadline\"\u003eJuly 25 of the same year\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Filing type\"\u003eVAT for general taxpayers\u003c/td\u003e\n\u003ctd data-label=\"Period or income covered\"\u003eBusiness activity in the second half of the year\u003c/td\u003e\n\u003ctd data-label=\"Usual filing deadline\"\u003eJanuary 25 of the following year\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Filing type\"\u003eVAT for simplified taxpayers\u003c/td\u003e\n\u003ctd data-label=\"Period or income covered\"\u003eBusiness activity during the year\u003c/td\u003e\n\u003ctd data-label=\"Usual filing deadline\"\u003eJanuary 25 of the following year\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Filing type\"\u003eBusiness premises status report for VAT-exempt businesses\u003c/td\u003e\n\u003ctd data-label=\"Period or income covered\"\u003ePrevious year's income and business premises status\u003c/td\u003e\n\u003ctd data-label=\"Usual filing deadline\"\u003eFebruary 10 of the following year\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe table shows the standard schedule. Check separately for holidays and any extensions that apply to you. Simplified VAT taxpayers may also need to file an interim return if their classification changes or in other circumstances. Individual general VAT taxpayers should also check whether they must make a payment under a preliminary tax notice. \u003ca href=\"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026amp;mi=2401\"\u003eNational Tax Service VAT filing schedule\u003c/a\u003e\u003c/p\u003e\n\u003cp\u003eVAT-exempt YouTubers must also submit a business premises status report. The National Tax Service instructed them to report their 2025 activity by February 10, 2026. The report covers income, major expenses, facilities, employment status, and other details. \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?bbsId=1028\u0026amp;mi=2201\u0026amp;nttSn=1348061\"\u003eNational Tax Service guidance on 2026 business premises status reporting\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-does-the-national-tax-service-identify-overseas-income\" class=\"anchor\" id=\"how-does-the-national-tax-service-identify-overseas-income\"\u003e\u003c/a\u003eHow does the National Tax Service identify overseas income?\u003c/h2\u003e\n\u003cp\u003eThe National Tax Service uses tax information such as foreign exchange records and electronic tax invoices. It also uses credit card records to check what has been reported. Receiving income in a personal bank account does not remove the obligation to report it. \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2489\u0026amp;nttSn=1319619\"\u003eNational Tax Service guidance on reporting YouTuber income\u003c/a\u003e\u003c/p\u003e\n\u003cp\u003eUS$10,000 is not an exemption threshold for YouTuber income tax. A bank's reporting threshold is separate from the obligation to report income. Taxable income must be reported even if the foreign currency received is less than that amount. Check your bank's foreign exchange guidance for its specific reporting requirements.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#checking-overseas-withholding-and-bank-deposits\" class=\"anchor\" id=\"checking-overseas-withholding-and-bank-deposits\"\u003e\u003c/a\u003eChecking overseas withholding and bank deposits\u003c/h2\u003e\n\u003cp\u003eUsing only bank deposits to record overseas earnings can result in discrepancies. Google may withhold U.S. tax before making a payment. Withholding means the payer deducts tax in advance and pays it to the tax authority. Check Google's payment reports for the final withholding details. \u003ca href=\"https://support.google.com/youtube/answer/10391362?hl=ko\"\u003eYouTube U.S. tax requirements\u003c/a\u003e\u003c/p\u003e\n\u003cp\u003eThe following table lists items to check when comparing settlement records.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eRecord\u003c/th\u003e\n\u003cth\u003eWhat to check\u003c/th\u003e\n\u003cth\u003eWhy it matters\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Record\"\u003ePlatform payment report\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eEarnings and withholding details\u003c/td\u003e\n\u003ctd data-label=\"Why it matters\"\u003eDistinguish pretax earnings from the amount received\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Record\"\u003eBank deposit records\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eAmount actually received and fees\u003c/td\u003e\n\u003ctd data-label=\"Why it matters\"\u003eIdentify differences from the settlement amount\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Record\"\u003eU.S. tax documents\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eIncome and tax paid for the year\u003c/td\u003e\n\u003ctd data-label=\"Why it matters\"\u003eAssess eligibility for a foreign tax credit\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Record\"\u003eDomestic sponsorship settlement statements\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003ePayments and domestic withholding\u003c/td\u003e\n\u003ctd data-label=\"Why it matters\"\u003eCompare separately with overseas income\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eEven if you paid tax in the United States, you must separately check your Korean filing obligations. The foreign tax credit is a system for addressing double taxation. It has eligibility requirements and a deduction limit, so do not assume you can claim a credit for the full amount. The National Tax Service explains how to calculate the limit in its tax guide for creators. \u003ca href=\"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7802\u0026amp;mi=2480\"\u003eNational Tax Service guidance on foreign tax credits\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-mistakes-when-youtubers-file-taxes\" class=\"anchor\" id=\"common-mistakes-when-youtubers-file-taxes\"\u003e\u003c/a\u003eCommon mistakes when YouTubers file taxes\u003c/h2\u003e\n\u003cp\u003eA common mistake is confusing the obligation to file with the amount of tax actually owed. A low calculated tax amount does not remove the filing obligation. Failure to report income or underreporting it can result in penalties. \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2489\u0026amp;nttSn=1319619\"\u003eNational Tax Service guidance on comprehensive income tax for YouTubers\u003c/a\u003e\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCommon misconception\u003c/th\u003e\n\u003cth\u003eWhat to check\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common misconception\"\u003eVAT-exempt businesses do not have to file taxes\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCheck comprehensive income tax and business premises status reporting requirements\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common misconception\"\u003eAn employer's year-end tax settlement also covers side income\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCheck comprehensive income tax requirements, including video business income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common misconception\"\u003eContributions to a personal bank account do not need to be reported\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCheck whether the income is related to broadcasting activities\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common misconception\"\u003eSpending a lot on business expenses results in a refund\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCompare the final tax amount with taxes already paid\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Common misconception\"\u003eU.S. withholding means no Korean filing is needed\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eCheck Korean filing requirements and eligibility for a foreign tax credit\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eYou can prepare to file in the following order:\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eCheck the industry and tax classification on your business registration certificate.\u003c/li\u003e\n\u003cli\u003eGather platform settlement statements and sponsorship and contribution records.\u003c/li\u003e\n\u003cli\u003eRecord income and business expenses in your accounting records.\u003c/li\u003e\n\u003cli\u003eCompare domestic and overseas withholding records separately.\u003c/li\u003e\n\u003cli\u003eCheck the National Tax Service's filing deadline for the relevant tax year. (Verified: The comprehensive income tax filing deadlines currently provided by the National Tax Service for the 2025 tax year are June 1, 2026, for general filers and June 30, 2026, for those submitting a confirmation of accurate tax filing · Source nts.go.kr · Checked 2026-10-05)\u003c/li\u003e\n\u003c/ol\u003e\n","tags":["Value added tax","Hometax","Tax filing","Sole proprietor","Taxes","Content monetization"],"faqs":[{"question":"Do YouTubers need to register as a business?","answer":"If you produce videos regularly and repeatedly to earn income, you must register as a business. Whether you have employees and business facilities determines whether your business is taxable or tax-exempt."},{"question":"Are tax-exempt YouTubers also exempt from comprehensive income tax?","answer":"The exemption applies to value-added tax. Tax-exempt YouTubers must also file a comprehensive income tax return and check whether they need to file a business status report."},{"question":"Is the annual sales threshold for simplified taxation of YouTubers 80 million won?","answer":"That was the previous threshold. The general threshold expanded in July 2024 is total consideration for supplies of less than 104 million won in the previous year. You must also check whether any exclusions based on your type of business or other factors apply."},{"question":"What if an employee earns YouTube income as a side job?","answer":"Recurring income from producing videos is business income subject to comprehensive income tax filing. Separately from your employer's year-end tax settlement, you must include employment income and business income that must be combined."},{"question":"Do YouTubers who are minors have to pay taxes?","answer":"Taxable income is not exempt simply because the YouTuber is a minor. If it is unclear who earned the income, such as when family members run the channel together, you must check the contracts and payment records."},{"question":"Do I have to report donations received through a personal bank account?","answer":"Donations received in connection with broadcasting activities must be reported. They are not excluded simply because they were received through a personal bank account or called donations."},{"question":"Can I skip filing a comprehensive income tax return if my income is low?","answer":"You cannot skip filing simply because your income is low. Even if the amount of tax due is small after expenses and deductions, whether you must file is determined separately."},{"question":"If 3.3% was withheld from a sponsorship payment, has it already been reported?","answer":"The 3.3% withheld from business income is tax paid in advance. It is reconciled with your final tax liability when you file your comprehensive income tax return, and you may owe more tax or receive a refund."},{"question":"If a payment received from abroad is less than US$10,000, can I leave it unreported?","answer":"US$10,000 is not an income tax exemption threshold. You must report taxable income from videos regardless of the threshold at which banks report payment information."},{"question":"If Google withheld US tax, what happens to my Korean taxes?","answer":"US tax withholding does not replace reporting the income in Korea. You must check the relevant income and proof of tax paid to assess the eligibility requirements and limits for the foreign tax credit."},{"question":"What was the comprehensive income tax filing deadline for YouTube income earned in 2025?","answer":"The general filing deadline was June 1, 2026. For taxpayers required to submit a confirmation of accurate tax filing, the deadline was June 30, 2026."}],"sources":[{"url":"https://nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7802\u0026mi=2480","title":"National Tax Service Tax Guide for Solo Media Creators","type":"source"},{"url":"https://g.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7801\u0026mi=2479","title":"National Tax Service Overview of Solo Media Creators","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2489\u0026nttSn=1319619","title":"National Tax Service Tax Guide for Emerging Occupations Such as YouTubers: Comprehensive Income Tax Filing","type":"source"},{"url":"https://g.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1335068","title":"National Tax Service Press Release on Reforms to the Simplified Taxation System, June 18, 2024","type":"source"},{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7693\u0026mi=2401","title":"National Tax Service Overview of Value-Added Tax","type":"source"},{"url":"https://t.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7664\u0026mi=2224","title":"National Tax Service Overview of Comprehensive Income Tax","type":"source"},{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7665\u0026mi=2223","title":"National Tax Service Deadline for Filing and Paying Comprehensive Income Tax","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?bbsId=1028\u0026mi=2201\u0026nttSn=1348061","title":"National Tax Service Guide to Business Status Reporting for Tax-Exempt Businesses, January 19, 2026","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttList.do?bbsId=50666\u0026mi=2489","title":"National Tax Service Tax Guide for Emerging Occupations Such as YouTubers: Bookkeeping and the Foreign Tax Credit","type":"source"},{"url":"https://taxlaw.nts.go.kr/qt/USEQTA002P.do?ntstDcmId=010000000000314800","title":"National Tax Law Information System: Whether a Business Owner's Own Meal Expenses Qualify as Necessary Expenses","type":"source"},{"url":"https://g.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=239072\u0026mi=41095","title":"National Tax Service Guide to Prefilled Tax Returns: Refunds","type":"source"},{"url":"https://support.google.com/youtube/answer/10391362?hl=ko","title":"YouTube Help Center: U.S. Tax Requirements for YouTube Earnings","type":"source"}],"images":[{"id":1640,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjQ4ODIsInB1ciI6ImJsb2JfaWQifX0=--5d75b968905d9d96c1b6fd3c5f6b4159435aaa27/ai-7800f282.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"아파트에서 남성이 삼각대 카메라와 조명 앞에 앉아 제품 용기를 살펴본다.","caption":"반복적으로 얻는 협찬 영상 수입은 사업소득으로 신고해야 합니다.","description":null},"en":{"alt":"A man examines a product container in an apartment, with a tripod-mounted camera and studio light nearby.","caption":"Recurring income from sponsored videos must be reported as business income.","description":null},"ja":{"alt":"室内で男性が商品容器を手に取り、三脚のカメラと撮影用ライトの前で確認している。","caption":"継続的に得る企業案件の動画収入は、事業所得として申告する必要があります。","description":null},"es":{"alt":"Un hombre examina un envase en un apartamento, frente a una cámara con trípode y una luz de estudio.","caption":"Los ingresos recurrentes por videos patrocinados deben declararse como ingresos de actividad empresarial.","description":null},"id":{"alt":"Seorang pria memeriksa wadah produk di apartemen, di depan kamera bertripod dan lampu studio.","caption":"Penghasilan berulang dari video bersponsor harus dilaporkan sebagai penghasilan usaha.","description":null},"pt":{"alt":"Um homem examina uma embalagem num apartamento, diante de uma câmara num tripé e de uma luz de estúdio.","caption":"Os rendimentos recorrentes de vídeos patrocinados devem ser declarados como rendimentos de atividade empresarial.","description":null},"zh-hant":{"alt":"一名男子在公寓內查看產品容器，面前有三腳架上的攝影機，旁邊設有攝影燈。","caption":"持續取得的業配影片收入須申報為營業所得。","description":null},"de":{"alt":"Ein Mann betrachtet in einer Wohnung einen Produktbehälter vor einer Kamera auf Stativ und einer Studioleuchte.","caption":"Regelmäßige Einnahmen aus gesponserten Videos müssen als gewerbliche Einkünfte angegeben werden.","description":null}}},{"id":1641,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjQ4ODgsInB1ciI6ImJsb2JfaWQifX0=--6db2d2a1b589f6f94927bd7ed86806e3d84d698c/ai-f141d9e1.webp","is_representative":false,"generation_method":"ai_semi","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"은행 로비에서 카메라 가방과 서류를 앞에 두고 앉아 있는 여성 영상 제작자","caption":"Google의 미국 세금 원천징수는 한국의 소득 신고를 대신하지 않습니다.","description":null},"en":{"alt":"Woman video creator seated in a bank lobby with an open camera bag and a document on the table","caption":"Google’s US tax withholding does not replace reporting income in South Korea.","description":null},"ja":{"alt":"銀行のロビーで、開いたカメラバッグと書類を前に座る女性の動画制作者","caption":"Googleによる米国の税金の源泉徴収は、韓国での所得申告に代わるものではありません。","description":null},"es":{"alt":"Creadora de videos sentada en un banco, con una bolsa de cámara abierta y un documento sobre la mesa","caption":"La retención fiscal de Google en EE. UU. no sustituye la declaración de ingresos en Corea del Sur.","description":null},"id":{"alt":"Kreator video perempuan duduk di lobi bank dengan tas kamera terbuka dan dokumen di meja","caption":"Pemotongan pajak AS oleh Google tidak menggantikan pelaporan penghasilan di Korea Selatan.","description":null},"pt":{"alt":"Criadora de vídeos sentada em um banco, com uma bolsa de câmera aberta e um documento sobre a mesa","caption":"A retenção de impostos dos EUA pelo Google não substitui a declaração de rendimentos na Coreia do Sul.","description":null},"zh-hant":{"alt":"女性影片創作者坐在銀行大廳，桌上放著打開的相機包和文件","caption":"Google 的美國稅款預扣不能取代在韓國申報所得。","description":null},"de":{"alt":"Videoproduzentin sitzt in einer Banklobby mit offener Kameratasche und einem Dokument auf dem Tisch","caption":"Der US-Steuerabzug durch Google ersetzt nicht die Einkommenserklärung in Südkorea.","description":null}}}],"published_at":"2026-10-05T18:00:18+09:00","updated_at":"2026-10-05T18:00:18+09:00","license":"cc_by","translation_status":"reviewed","available_locales":["ko","en","ja","es"],"data_locales":["ko","en","ja","es","id","pt","zh-hant","de"],"url":"https://injoys.com/en/articles/youtuber-tax-income-vat-business-registration"}