{"content_id":"k11py4cvlu","slug":"monthly-rent-cash-receipt-application-tax-deduction","locale":"en","schema_type":"HowTo","category":"how_to","category_name":"How-to","title":"Rent Cash Receipt: Tenant Application and Deduction Rules","summary":"Tenants can apply for a rent cash receipt without the landlord's business registration or consent. Income deductions are subject to spending and cap requirements, and you cannot claim both an income deduction and a tax credit for the same rent amount.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"Injoys Editorial Team","url":"https://injoys.com/ko/about"},"key_points":["Prepare a copy of the lease agreement, a copy of your resident registration record, and proof of rent payments.","Find the menu for applying for a housing rent cash receipt on Hometax.","Enter the lease details and rent payment information, attach the supporting documents, and submit your application.","Check the result of your application and the monthly cash receipts issued during the lease term.","At year-end tax settlement, do not claim both an income deduction and a tax credit for the same rent amount."],"content_markdown":"You can apply for a cash receipt for rent even if your landlord is not a rental business operator. You do not need your landlord’s consent. However, receiving a receipt alone does not guarantee an income deduction. You cannot claim both an income deduction and a rent tax credit for the same rent payment.\n\nThe figures follow the National Tax Service’s “Cash Receipts and Credit Cards” guidance. Check Hometax for the rules that apply to each year. (Figures checked against National Tax Service guidance: the income deduction rate for general cash receipt spending is 30%; the minimum spending threshold is 25% of total salary; the basic deduction limit is 3 million won per year for total salary of 70 million won or less, and 2.5 million won per year for total salary of more than 70 million won; the applicable tax year is not specified on the page · source: nts.go.kr · checked 2026-10-15)\n\n## Who can apply for a rent cash receipt\n\nA tenant who rents a home and pays monthly rent applies directly. You can apply even if your landlord is not a business operator and you cannot easily obtain a receipt from them. The National Tax Service’s guidance on reporting residential rent is written for employees.\n\nA cash receipt is proof of a rent payment. An actual income deduction depends on separate requirements, including employment income and spending. If you have business income but no employment income, do not assume the same deduction applies.\n\n## How to apply through Hometax and what to prepare\n\nApply through Hometax for a residential rent cash receipt. Prepare documents that show the lease terms and actual payments. The receipt is issued after review by a tax office.\n\n| Document | What to check |\n| --- | --- |\n| Copy of lease agreement | Landlord and tenant, property address, lease term, monthly rent |\n| Resident registration record | Applicant’s resident registration information |\n| Proof of payment, such as bank transfer records | Rent payment date, amount paid, recipient |\n\n1. Prepare readable files of the documents above.\n2. Log in to Hometax and search for “residential rent cash receipt.”\n3. Select “Apply for issuance of a residential rent (monthly rent) cash receipt.”\n4. Enter the lease terms and payment information, attach the supporting documents, and submit the application.\n5. Check the result, then look up the monthly cash receipt issuance records.\n\nThe National Tax Service advises users to search for the application menu in Hometax or Sontax. If you cannot apply online, you can submit a paper application to a tax office. The paper form is the “Report of Cash Transaction Confirmation, etc.” [National Tax Service year-end tax settlement guidance](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2307\u0026nttSn=1348212)\n\n## Reporting deadline for past rent payments and automatic issuance\n\nRent paid on or after February 28, 2022, can be reported **within 5 years of the payment date**. Check the deadline against each rent payment date. Do not confuse this with the 3-year rule in older guidance.\n\nAfter the initial report, receipts are issued automatically on rent payment dates during the lease term. You do not need to report the same lease terms every month. You must report a lease extension or change in the rent amount separately.\n\nThese are the rules in the National Tax Service’s “Application for Cash Transaction Confirmation and Reporting of Residential Rent.” Distinguish between obtaining receipts for past rent payments and correcting taxes for past years. Issuance of a receipt does not automatically trigger a refund for a past year. [National Tax Service guidance on reporting deadlines and issuance](https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7798\u0026mi=2473)\n\n## Comparing the income deduction and rent tax credit\n\nIncome deductions and tax credits reduce tax at different stages of the calculation. A cash receipt income deduction reduces the income used to calculate tax. A rent tax credit is subtracted from the calculated tax.\n\n| Category | Income deduction through cash receipts | Rent tax credit |\n| --- | --- | --- |\n| Applicable provision | Income deduction for credit card and other eligible spending | Tax credit for rent payments |\n| Conditions to check | Employment income, eligible spending, minimum spending threshold, deduction limit | Requirements concerning income, a household without a home, the property, address, and other factors |\n| Calculation | Apply the deduction rate to eligible spending | Apply the tax credit rate to eligible rent payments |\n| Role of a cash receipt | Proof of spending eligible for the income deduction | Can be used as proof of rent payment |\n| Treatment of the same rent payment | Exclude amounts for which a tax credit was claimed | Cannot be claimed alongside the income deduction |\n\nThe National Tax Service’s “Application for Cash Transaction Confirmation and Reporting of Residential Rent” states:\n\n\u003e However, rent payments for which a rent tax credit has been claimed are not eligible for the income deduction for credit card and other eligible spending through cash receipt issuance.\n\nFirst, check whether you meet the requirements for the rent tax credit. If you do not, review the conditions for the cash receipt income deduction. Issuance of a cash receipt does not itself prevent you from choosing the tax credit.\n\n## What the 30% cash receipt deduction rate means\n\nThe **30% income deduction rate** for cash receipts is not a refund rate. It does not mean you get 30% of the rent you paid back in cash. Under National Tax Service guidance, spending eligible for the deduction for cards and other payments must exceed 25% of total salary.\n\nThe deduction limit for credit card and other eligible spending applies. If other spending has already used up the limit, rent may not increase your deduction. The actual reduction in tax depends on factors such as the applicable tax rate. [National Tax Service guidance on the benefits of receiving cash receipts](https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7794\u0026mi=2468)\n\n| Current situation | What it means |\n| --- | --- |\n| Eligible spending is 25% or less of total salary | Issuance of a cash receipt alone does not result in an income deduction |\n| Spending exceeds the minimum threshold and room remains under the deduction limit | Calculate the deduction using total spending, including rent |\n| Other spending has used up the deduction limit | Adding rent may not increase the deduction |\n| A tax credit is claimed for the same rent payment | Exclude that amount from the cash receipt income deduction |\n\n## Common mistakes in year-end tax settlement\n\nEven if rent appears in the simplified tax records, check the deduction requirements separately. Residential rent for which receipts have been issued appears under “residential rent transactions” in the cash receipt records. This entry can also be used as proof of spending for the tax credit. [National Tax Service press reference material dated December 21, 2023](https://ansancci.korcham.net/file/dext5uploaddata/2023/231221_%EA%B5%AD%EC%84%B8%EC%B2%AD_%EB%B3%B4%EB%8F%84%EC%B0%B8%EA%B3%A0%EC%9E%90%EB%A3%8C.pdf)\n\n- Do not also claim a tax credit for rent included in the cash receipt total.\n- Do not give up on the income deduction just because you are not eligible for the rent tax credit.\n- Do not assume the initial report is updated automatically when a lease is extended.\n- Do not read the amount shown in the records as your expected refund.\n\n## Cross-checking the lease, transfer records, and receipt records\n\nBefore year-end tax settlement, compare the lease and actual transfers with the receipt records. Differences may arise if you did not report a change to the lease. Use these steps to find omissions or duplicate entries.\n\n1. Check the rent amount for each period in the lease and any amended lease.\n2. Organize the rent you actually paid by month using your bank transfer records.\n3. Compare the transaction dates and amounts in the cash receipt issuance records.\n4. If there are differences, check the application processing records and any report of changes to the lease.\n5. Check the deduction documents you will submit to your employer for duplicate entries for the same rent payment.","content_html":"\u003cp\u003eYou can apply for a cash receipt for rent even if your landlord is not a rental business operator. You do not need your landlord’s consent. However, receiving a receipt alone does not guarantee an income deduction. You cannot claim both an income deduction and a rent tax credit for the same rent payment.\u003c/p\u003e\n\u003cp\u003eThe figures follow the National Tax Service’s “Cash Receipts and Credit Cards” guidance. Check Hometax for the rules that apply to each year. (Figures checked against National Tax Service guidance: the income deduction rate for general cash receipt spending is 30%; the minimum spending threshold is 25% of total salary; the basic deduction limit is 3 million won per year for total salary of 70 million won or less, and 2.5 million won per year for total salary of more than 70 million won; the applicable tax year is not specified on the page · source: nts.go.kr · checked 2026-10-15)\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#who-can-apply-for-a-rent-cash-receipt\" class=\"anchor\" id=\"who-can-apply-for-a-rent-cash-receipt\"\u003e\u003c/a\u003eWho can apply for a rent cash receipt\u003c/h2\u003e\n\u003cp\u003eA tenant who rents a home and pays monthly rent applies directly. You can apply even if your landlord is not a business operator and you cannot easily obtain a receipt from them. The National Tax Service’s guidance on reporting residential rent is written for employees.\u003c/p\u003e\n\u003cp\u003eA cash receipt is proof of a rent payment. An actual income deduction depends on separate requirements, including employment income and spending. If you have business income but no employment income, do not assume the same deduction applies.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-apply-through-hometax-and-what-to-prepare\" class=\"anchor\" id=\"how-to-apply-through-hometax-and-what-to-prepare\"\u003e\u003c/a\u003eHow to apply through Hometax and what to prepare\u003c/h2\u003e\n\u003cp\u003eApply through Hometax for a residential rent cash receipt. Prepare documents that show the lease terms and actual payments. The receipt is issued after review by a tax office.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eDocument\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=\"Document\"\u003eCopy of lease agreement\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eLandlord and tenant, property address, lease term, monthly rent\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Document\"\u003eResident registration record\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eApplicant’s resident registration information\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Document\"\u003eProof of payment, such as bank transfer records\u003c/td\u003e\n\u003ctd data-label=\"What to check\"\u003eRent payment date, amount paid, recipient\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003col\u003e\n\u003cli\u003ePrepare readable files of the documents above.\u003c/li\u003e\n\u003cli\u003eLog in to Hometax and search for “residential rent cash receipt.”\u003c/li\u003e\n\u003cli\u003eSelect “Apply for issuance of a residential rent (monthly rent) cash receipt.”\u003c/li\u003e\n\u003cli\u003eEnter the lease terms and payment information, attach the supporting documents, and submit the application.\u003c/li\u003e\n\u003cli\u003eCheck the result, then look up the monthly cash receipt issuance records.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eThe National Tax Service advises users to search for the application menu in Hometax or Sontax. If you cannot apply online, you can submit a paper application to a tax office. The paper form is the “Report of Cash Transaction Confirmation, etc.” \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2307\u0026amp;nttSn=1348212\"\u003eNational Tax Service year-end tax settlement guidance\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#reporting-deadline-for-past-rent-payments-and-automatic-issuance\" class=\"anchor\" id=\"reporting-deadline-for-past-rent-payments-and-automatic-issuance\"\u003e\u003c/a\u003eReporting deadline for past rent payments and automatic issuance\u003c/h2\u003e\n\u003cp\u003eRent paid on or after February 28, 2022, can be reported \u003cstrong\u003ewithin 5 years of the payment date\u003c/strong\u003e. Check the deadline against each rent payment date. Do not confuse this with the 3-year rule in older guidance.\u003c/p\u003e\n\u003cp\u003eAfter the initial report, receipts are issued automatically on rent payment dates during the lease term. You do not need to report the same lease terms every month. You must report a lease extension or change in the rent amount separately.\u003c/p\u003e\n\u003cp\u003eThese are the rules in the National Tax Service’s “Application for Cash Transaction Confirmation and Reporting of Residential Rent.” Distinguish between obtaining receipts for past rent payments and correcting taxes for past years. Issuance of a receipt does not automatically trigger a refund for a past year. \u003ca href=\"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7798\u0026amp;mi=2473\"\u003eNational Tax Service guidance on reporting deadlines and issuance\u003c/a\u003e\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#comparing-the-income-deduction-and-rent-tax-credit\" class=\"anchor\" id=\"comparing-the-income-deduction-and-rent-tax-credit\"\u003e\u003c/a\u003eComparing the income deduction and rent tax credit\u003c/h2\u003e\n\u003cp\u003eIncome deductions and tax credits reduce tax at different stages of the calculation. A cash receipt income deduction reduces the income used to calculate tax. A rent tax credit is subtracted from the calculated tax.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCategory\u003c/th\u003e\n\u003cth\u003eIncome deduction through cash receipts\u003c/th\u003e\n\u003cth\u003eRent tax credit\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eApplicable provision\u003c/td\u003e\n\u003ctd data-label=\"Income deduction through cash receipts\"\u003eIncome deduction for credit card and other eligible spending\u003c/td\u003e\n\u003ctd data-label=\"Rent tax credit\"\u003eTax credit for rent payments\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eConditions to check\u003c/td\u003e\n\u003ctd data-label=\"Income deduction through cash receipts\"\u003eEmployment income, eligible spending, minimum spending threshold, deduction limit\u003c/td\u003e\n\u003ctd data-label=\"Rent tax credit\"\u003eRequirements concerning income, a household without a home, the property, address, and other factors\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eCalculation\u003c/td\u003e\n\u003ctd data-label=\"Income deduction through cash receipts\"\u003eApply the deduction rate to eligible spending\u003c/td\u003e\n\u003ctd data-label=\"Rent tax credit\"\u003eApply the tax credit rate to eligible rent payments\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eRole of a cash receipt\u003c/td\u003e\n\u003ctd data-label=\"Income deduction through cash receipts\"\u003eProof of spending eligible for the income deduction\u003c/td\u003e\n\u003ctd data-label=\"Rent tax credit\"\u003eCan be used as proof of rent payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eTreatment of the same rent payment\u003c/td\u003e\n\u003ctd data-label=\"Income deduction through cash receipts\"\u003eExclude amounts for which a tax credit was claimed\u003c/td\u003e\n\u003ctd data-label=\"Rent tax credit\"\u003eCannot be claimed alongside the income deduction\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe National Tax Service’s “Application for Cash Transaction Confirmation and Reporting of Residential Rent” states:\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003eHowever, rent payments for which a rent tax credit has been claimed are not eligible for the income deduction for credit card and other eligible spending through cash receipt issuance.\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cp\u003eFirst, check whether you meet the requirements for the rent tax credit. If you do not, review the conditions for the cash receipt income deduction. Issuance of a cash receipt does not itself prevent you from choosing the tax credit.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#what-the-30-cash-receipt-deduction-rate-means\" class=\"anchor\" id=\"what-the-30-cash-receipt-deduction-rate-means\"\u003e\u003c/a\u003eWhat the 30% cash receipt deduction rate means\u003c/h2\u003e\n\u003cp\u003eThe \u003cstrong\u003e30% income deduction rate\u003c/strong\u003e for cash receipts is not a refund rate. It does not mean you get 30% of the rent you paid back in cash. Under National Tax Service guidance, spending eligible for the deduction for cards and other payments must exceed 25% of total salary.\u003c/p\u003e\n\u003cp\u003eThe deduction limit for credit card and other eligible spending applies. If other spending has already used up the limit, rent may not increase your deduction. The actual reduction in tax depends on factors such as the applicable tax rate. \u003ca href=\"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7794\u0026amp;mi=2468\"\u003eNational Tax Service guidance on the benefits of receiving cash receipts\u003c/a\u003e\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCurrent situation\u003c/th\u003e\n\u003cth\u003eWhat it means\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eEligible spending is 25% or less of total salary\u003c/td\u003e\n\u003ctd data-label=\"What it means\"\u003eIssuance of a cash receipt alone does not result in an income deduction\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eSpending exceeds the minimum threshold and room remains under the deduction limit\u003c/td\u003e\n\u003ctd data-label=\"What it means\"\u003eCalculate the deduction using total spending, including rent\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eOther spending has used up the deduction limit\u003c/td\u003e\n\u003ctd data-label=\"What it means\"\u003eAdding rent may not increase the deduction\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current situation\"\u003eA tax credit is claimed for the same rent payment\u003c/td\u003e\n\u003ctd data-label=\"What it means\"\u003eExclude that amount from the cash receipt income deduction\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-mistakes-in-year-end-tax-settlement\" class=\"anchor\" id=\"common-mistakes-in-year-end-tax-settlement\"\u003e\u003c/a\u003eCommon mistakes in year-end tax settlement\u003c/h2\u003e\n\u003cp\u003eEven if rent appears in the simplified tax records, check the deduction requirements separately. Residential rent for which receipts have been issued appears under “residential rent transactions” in the cash receipt records. This entry can also be used as proof of spending for the tax credit. \u003ca href=\"https://ansancci.korcham.net/file/dext5uploaddata/2023/231221_%EA%B5%AD%EC%84%B8%EC%B2%AD_%EB%B3%B4%EB%8F%84%EC%B0%B8%EA%B3%A0%EC%9E%90%EB%A3%8C.pdf\"\u003eNational Tax Service press reference material dated December 21, 2023\u003c/a\u003e\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eDo not also claim a tax credit for rent included in the cash receipt total.\u003c/li\u003e\n\u003cli\u003eDo not give up on the income deduction just because you are not eligible for the rent tax credit.\u003c/li\u003e\n\u003cli\u003eDo not assume the initial report is updated automatically when a lease is extended.\u003c/li\u003e\n\u003cli\u003eDo not read the amount shown in the records as your expected refund.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch2\u003e\n\u003ca href=\"#cross-checking-the-lease-transfer-records-and-receipt-records\" class=\"anchor\" id=\"cross-checking-the-lease-transfer-records-and-receipt-records\"\u003e\u003c/a\u003eCross-checking the lease, transfer records, and receipt records\u003c/h2\u003e\n\u003cp\u003eBefore year-end tax settlement, compare the lease and actual transfers with the receipt records. Differences may arise if you did not report a change to the lease. Use these steps to find omissions or duplicate entries.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eCheck the rent amount for each period in the lease and any amended lease.\u003c/li\u003e\n\u003cli\u003eOrganize the rent you actually paid by month using your bank transfer records.\u003c/li\u003e\n\u003cli\u003eCompare the transaction dates and amounts in the cash receipt issuance records.\u003c/li\u003e\n\u003cli\u003eIf there are differences, check the application processing records and any report of changes to the lease.\u003c/li\u003e\n\u003cli\u003eCheck the deduction documents you will submit to your employer for duplicate entries for the same rent payment.\u003c/li\u003e\n\u003c/ol\u003e\n","tags":["Hometax","Monthly rent","Housing costs","Taxes","Year-end tax settlement","Tax credit"],"faqs":[{"question":"Can I apply even if my landlord is not a rental business operator?","answer":"You can apply. The National Tax Service's housing rent reporting system allows tenants to file a report even if their landlord is not a business operator."},{"question":"Do I need my landlord's consent?","answer":"You can apply without your landlord's consent. Prepare your lease agreement and proof of rent payment."},{"question":"What documents do I need to apply?","answer":"Prepare a copy of your lease agreement, a copy of your resident registration record, and documents confirming rent payments, such as bank transfer records. Check the application screen for any additional requirements."},{"question":"Do I need to apply every time I pay rent?","answer":"After the initial report, cash receipts are issued automatically on rent payment dates throughout the lease term. If lease terms such as the lease period or monthly rent amount change, you must file a separate report."},{"question":"Can I request cash receipts for rent I paid in the past?","answer":"Rent paid on or after February 28, 2022, can be reported within 5 years of the payment date. Issuing a cash receipt alone does not automatically refund taxes from previous years."},{"question":"Does this program give me back 30% of my rent?","answer":"30% is the income deduction rate for cash receipts. Conditions such as spending relative to gross salary and deduction limits apply. It is not the same as the actual refund amount."},{"question":"Does getting a cash receipt mean I cannot claim the rent tax credit?","answer":"You can claim the rent tax credit if you meet its requirements, even if you receive a cash receipt. However, you cannot also claim the cash receipt income deduction for the same rent payments."},{"question":"Where does rent appear in the simplified tax data?","answer":"You can find it under ‘Housing Rent Transactions’ for cash receipts. Compare the amount shown with the amount you actually paid before submitting your deduction documents."},{"question":"Can I get the same income deduction even if I have no employment income?","answer":"The income deduction for amounts spent using credit cards and similar methods is for people with employment income. If you have only business income and no employment income, receiving a cash receipt does not qualify you for the same deduction."}],"sources":[{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7798\u0026mi=2473","title":"National Tax Service, Applications for Cash Transaction Confirmation and Reporting of Residential Rent","type":"source"},{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7794\u0026mi=2468","title":"National Tax Service, Benefits of Issuing and Receiving Cash Receipts and Consumer Income Tax Deductions","type":"data_point"},{"url":"https://www.easylaw.go.kr/CSP/OnhunqueansLstRetrieve.laf?onhunqnaAstSeq=84\u0026pageType=20\u0026sortType=11","title":"Easy-to-Find Practical Legal Information, 100 Questions and Answers on Real Estate and Leases","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2307\u0026nttSn=1348212","title":"National Tax Service, Points to Note About Year-End Tax Settlement Deductions and Questions and Answers on Monthly Rent","type":"source"},{"url":"https://ansancci.korcham.net/file/dext5uploaddata/2023/231221_%EA%B5%AD%EC%84%B8%EC%B2%AD_%EB%B3%B4%EB%8F%84%EC%B0%B8%EA%B3%A0%EC%9E%90%EB%A3%8C.pdf","title":"National Tax Service, December 21, 2023 Reference Materials for the Press on Year-End Tax Settlement, as Posted by the Ansan Chamber of Commerce and Industry","type":"source"}],"images":[{"id":1845,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6Mjg0NTEsInB1ciI6ImJsb2JfaWQifX0=--c637d72239c3abe4b5dbccefa2ad50743584f92a/ai-ab72fb5e.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"파란 니트를 입은 남성이 식탁에서 서류를 옆에 두고 태블릿의 신청 양식을 확인한다.","caption":"계약 내용과 월세 지급 정보를 입력하고 증빙서류를 첨부해 신청하세요.","description":null},"en":{"alt":"A man in a blue sweater checks a form on a tablet at a kitchen table, with a document beside him.","caption":"Enter the lease and rent payment details, then attach supporting documents to apply.","description":null},"ja":{"alt":"青いセーターの男性が、書類を脇に置き、食卓でタブレットの申請フォームを確認している。","caption":"契約内容と家賃の支払情報を入力し、証明書類を添付して申請しましょう。","description":null},"es":{"alt":"Un hombre con suéter azul revisa un formulario en una tableta sobre la mesa, con un documento al lado.","caption":"Introduce los datos del contrato y del pago del alquiler, y adjunta los justificantes al solicitarlo.","description":null},"id":{"alt":"Pria bersweter biru memeriksa formulir di tablet pada meja makan, dengan dokumen di sampingnya.","caption":"Isi rincian kontrak dan pembayaran sewa, lalu lampirkan dokumen pendukung saat mengajukan permohonan.","description":null},"pt":{"alt":"Um homem de suéter azul confere um formulário no tablet à mesa, com um documento ao lado.","caption":"Informe os dados do contrato e dos pagamentos do aluguel e anexe os comprovantes ao solicitar.","description":null},"zh-hant":{"alt":"穿藍色毛衣的男子坐在餐桌前查看平板上的申請表，旁邊放著一份文件。","caption":"填寫租約和租金支付資料，附上證明文件後提交申請。","description":null},"de":{"alt":"Ein Mann im blauen Pullover prüft am Küchentisch ein Formular auf dem Tablet; daneben liegt ein Dokument.","caption":"Tragen Sie Vertrags- und Mietzahlungsdaten ein und fügen Sie der Antragstellung Nachweise bei.","description":null}}},{"id":1846,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6Mjg0NTIsInB1ciI6ImJsb2JfaWQifX0=--440313bee8a133e05db507cbb0a3817b1131a863/ai-6d67fb9d.webp","is_representative":false,"generation_method":"ai_semi","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"거실 낮은 탁자에서 월세 납부 내역과 영수증 기록을 대조하는 여성","caption":"신청 처리 결과와 계약기간 중 월별 현금영수증 발급 내역을 확인하세요.","description":null},"en":{"alt":"Woman at a low table checking rent payment records against receipt records","caption":"Check your application result and monthly cash receipt issuance records during the lease.","description":null},"ja":{"alt":"居間の低いテーブルで家賃の支払い記録と領収書の記録を照合する女性","caption":"申請の処理結果と契約期間中の月ごとの現金領収書の発行履歴を確認しましょう。","description":null},"es":{"alt":"Mujer que coteja pagos del alquiler con registros de recibos en una mesa baja","caption":"Comprueba el resultado de la solicitud y los recibos de efectivo emitidos cada mes durante el contrato.","description":null},"id":{"alt":"Perempuan mencocokkan catatan pembayaran sewa dengan catatan kuitansi di meja rendah","caption":"Periksa hasil pengajuan dan riwayat penerbitan kuitansi tunai bulanan selama masa sewa.","description":null},"pt":{"alt":"Mulher confere registros de pagamento do aluguel com recibos em uma mesa baixa","caption":"Confira o resultado da solicitação e os recibos em dinheiro emitidos mensalmente durante a locação.","description":null},"zh-hant":{"alt":"女子在客廳的矮桌前核對房租付款紀錄與收據紀錄","caption":"請確認申請處理結果，以及租約期間每月的現金收據開立紀錄。","description":null},"de":{"alt":"Frau gleicht an einem niedrigen Tisch Mietzahlungen mit Quittungsunterlagen ab","caption":"Prüfen Sie das Ergebnis des Antrags und die monatlich ausgestellten Barzahlungsbelege während der Mietzeit.","description":null}}}],"published_at":"2026-10-15T07:07:31+09:00","updated_at":"2026-10-15T07:08:29+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/monthly-rent-cash-receipt-application-tax-deduction"}