Injoys
The filing and payment period for the 2026 business premises portion of resident tax is August 1 through August 31. As of August 19, 2026, 12 days remain until the deadline, so businesses required to file should first check the area of each business premises and the details of the payment notice sent in advance.
- Assessment date for determining eligibility: July 1, 2026
- Filing and payment deadline: August 31, 2026
- Documents to prepare: Business registration information, corporate capital or contributed capital, prior-year sales data, lease agreement, building register, business premises floor plans, and documentation of welfare facility areas
- Official filing channel: Business premises portion of resident tax filing page on Wetax
Step 1: Check Whether You Are Required to File
The business premises portion of resident tax is a local tax filed and paid to the local government with jurisdiction over the location of the business premises. For 2026, eligibility is determined based on business operators with actual business premises as of July 1.
Corporate Businesses
As a rule, corporations with business premises are subject to the tax. Not only for-profit corporations but also nonprofit corporations may be subject to it depending on their legal form and business premises status, so they should not be excluded merely because they conduct little profit-making activity.
Individual Businesses
An individual business is subject to the tax if the following applicable amount for the preceding year, 2025, is at least KRW 80 million.
- VAT-taxable business: VAT taxable base
- VAT-exempt business, etc.: Gross revenue under the applicable laws and regulations
If you have multiple business registrations or operate both taxable and tax-exempt businesses, it is safer not to determine eligibility based solely on total sales but to confirm the applicable criteria through Wetax or the tax department of the relevant local government.
If You Relocated or Closed Around July 1
The actual circumstances as of the assessment date are important.
- If you relocated after July 1, review is generally based on the location of the business premises as of July 1.
- Even if the business was closed before July 1, it may be difficult to determine eligibility solely from the registered closure date if the premises continued to be used in practice.
- If there were no business premises as of July 1, you should prepare documents proving the closure or relocation date and the date on which the facilities were returned.
Step 2: Organize Filing Documents and Business Premises Units
As a rule, the tax amount is calculated for each business premises, rather than for the business as a whole. If you have branches, factories, warehouses, or sales offices in different cities, counties, or districts, you must separately check whether filing is required for each location.
Prepare the following documents.
| Item to Check | Recommended Documents |
|---|---|
| Business premises location and period of use | Business registration certificate, lease agreement, move-in and move-out confirmations |
| Building area | Building register, lease agreement, floor plans by floor |
| Allocation of common areas | Maintenance fee statement, leased-area calculation sheet |
| Corporate basic tax amount | Documents confirming capital or contributed capital |
| Individual business eligibility | Documents showing the 2025 VAT taxable base or gross revenue |
| Potentially excludable facilities | Documents proving the use and area of dormitories, in-house cafeterias, childcare facilities, etc. |
If a single business premises consists of multiple buildings or jointly uses adjacent buildings, do not review each building’s area separately without also checking whether the areas belonging to the same business premises must be combined.
Step 3: Calculate the Basic Tax Amount
The business premises portion of resident tax is generally calculated using the following structure.
Business premises portion of resident tax = Basic tax amount + Total floor area tax amount
For corporations, the basic tax amount varies according to capital or contributed capital, while a fixed basic tax amount applies to individual businesses.
| Category | Standard Basic Tax Amount |
|---|---|
| Individual business | Check through Wetax or the relevant local government |
| Corporation | Check the amount based on capital or contributed capital through Wetax or the relevant local government |
| Corporation | Check the amount based on capital or contributed capital through Wetax or the relevant local government |
| Corporation | Check the amount based on capital or contributed capital through Wetax or the relevant local government |
| Other corporations without capital or contributed capital | Check through Wetax or the relevant local government |
The amounts in the table are intended to explain the standard statutory calculation structure. Because the actual amount assessed or filed may vary depending on local government ordinances, corporate form, and applicable special provisions, you must make a final check against the automatic calculation results on Wetax and the guidance provided by the relevant local government.
Step 4: Calculate the Total Floor Area Tax Amount
If the taxable total floor area of the business premises exceeds 330㎡, multiply the entire taxable area by KRW 250 per 1㎡.
- 330㎡ or less: No total floor area tax
- More than 330㎡: Entire taxable total floor area × KRW 250
The Tax Is Not Calculated Only on the Portion Exceeding 330㎡
The most common error is treating 330㎡ as a deductible area. If the taxable total floor area is 400㎡, the rate is not applied only to 70㎡; as a rule, it applies to the entire 400㎡.
For example, if the taxable total floor area of an individual business subject to the standard tax rate is 400㎡, the calculation is as follows.
- Basic tax amount: Check through Wetax or the relevant local government
- Total floor area tax amount: 400㎡ × KRW 250 = KRW 100,000
- Business premises portion of resident tax: Confirmed basic tax amount + KRW 100,000
- Local education tax: Calculated separately based on the basic tax amount
This example is intended to illustrate the calculation structure. The actual amount payable may vary depending on the local education tax rate and the rules applied by each local government.
You Must Also Check the Local Education Tax
The payment screen may display local education tax together with the business premises portion of resident tax. Local education tax is generally applied based on the basic tax amount, rather than the total floor area tax amount, and the applicable rate may vary by region. Therefore, do not assume that the sum of the basic tax amount and total floor area tax amount is the final amount payable; check the calculation details on Wetax.
