As the annual tax filing season gets underway across South Korea, local governments are rolling out a host of measures to ease the process for taxpayers and support those facing economic challenges. From Jeju to Ulsan, cities and counties are operating special tax filing centers, extending payment deadlines, and leveraging digital platforms to streamline comprehensive income tax and personal local income tax reporting for the 2025 income year.
Jeju City, for example, has opened a joint personal local income tax filing center in cooperation with the Jeju Tax Office’s income tax department. According to a report by BBC, this center will operate until June 1, 2026, at the city tax department’s local income tax team window. The city has integrated the Hometax (www.hometax.go.kr) and Wetax (www.wetax.go.kr) systems, enabling taxpayers to file both comprehensive and local income taxes in a single, streamlined session. For those registered with the national secretary notification service, personalized mobile guidance—including filing instructions, payment amounts, and account details—will be delivered via 18 private apps. In 2025, Jeju City processed 118,179 personal local income tax filings, totaling over 10.3 billion KRW.
Goryeong County also joined the push for convenience, setting up a joint tax filing window in partnership with the Seodaegu Tax Office for two days in mid-May. The temporary center, located in the disaster comprehensive situation room at the integrated control center, focused on assisting taxpayers who received the National Tax Service’s all-filled guidance letter. As Daily Daegu Gyeongbuk News reports, those with no changes to their guidance letters could file comprehensive income tax via Hometax or ARS and pay local income tax using the virtual account listed in their letter—no extra steps required. The filing and payment deadline is June 1, 2026, but for small business owners with reduced sales, oil-sensitive industries, and platform unsettled damage businesses, the deadline is automatically extended to August 31, 2026. Notably, starting this year, failing to file local income tax—even if comprehensive income tax is filed—will result in a non-filing penalty.
Geoje City is taking a similar approach. The city has established a dedicated personal local income tax help desk at its tax department, targeting taxpayers who received the all-filled guidance letter, particularly small business owners. As detailed by Geoje News, the help desk will operate until June 1, 2026, assisting with both comprehensive and local income tax filings. Taxpayers must file both taxes by the deadline; otherwise, they risk incurring non-filing penalties. However, the simplified filing system allows those with no changes in their guidance letter to simply pay the indicated amount to be considered compliant. For those facing financial hardship—such as recipients of the January 2026 VAT payment deadline extension, oil-sensitive industries, and platform unsettled damage businesses—the payment deadline is extended to August 31, 2026. There’s an added relief: amendments to the local tax law now allow installment payments within two months for taxpayers with over 1,000,000 KRW in local income tax. A city official emphasized, “We will do our best to operate the help desk and promote the system so citizens can file safely within the deadline.”
Tongyeong City’s efforts mirror those seen elsewhere. The city reminds taxpayers with 2025 income that both comprehensive and personal local income taxes must be filed and paid by June 1, 2026. As Hansan News notes, taxpayers can file comprehensive income tax electronically via Hometax (PC) or Sontax (mobile), with real-time linkage to Wetax for local income tax. Those who received the all-filled guidance letter can use ARS for comprehensive income tax and pay local income tax directly into the virtual account specified in the letter, completing their obligations with minimal hassle. For those struggling with electronic filing, a ‘filing help’ desk is available at the city tax department. Tongyeong is also extending payment deadlines to August 31, 2026, for small business owners, oil-sensitive sectors, and platform unsettled damage businesses. The city warns that from this year, failing to file local income tax—even if comprehensive income tax is filed—will result in penalties. “We aim to ease taxpayers’ burdens through deadline extensions and improved support,” a city official said.
Incheon Jung-gu is also stepping up its support, operating a tax filing window in Tax Division 2 from May 1 to June 1, 2026. As reported by Maeil Ilbo, online filing is available via Hometax and Wetax, while in-person support is provided at the tax office through a ‘help desk’ for elderly and disabled recipients of the all-filled guidance letter, and a ‘self-filing desk’ for others. The payment deadline is extended to August 31, 2026, for those who previously qualified for a VAT payment deadline extension, oil-sensitive industries, and platform unsettled damage taxpayers. Even those not automatically eligible for an extension can apply if they’re facing business difficulties. The tax office encourages early filing to avoid last-minute congestion, stating, “We will minimize inconvenience during the filing period and recommend early submission to avoid crowds at the deadline.”
Meanwhile, Ulsan City is operating integrated filing windows for both personal local income tax and comprehensive income tax at five district and county offices from May 6, 2026. According to Ulsan News, all-filled guidance letter recipients can complete both filings in one visit by paying the indicated tax amounts. Taxpayers must file and pay personal local income tax separately from comprehensive income tax by June 1, 2026, either in person or online through Hometax and Wetax, which are linked for seamless processing. For small business owners and merchants suffering from oil price fluctuations or sales declines, the payment deadline is extended to August 31, 2026. Ulsan officials stress that, “From this year, failing to file local income tax by the deadline will result in non-filing penalties, regardless of comprehensive income tax filing status.”
Across all these regions, a few key themes emerge. First, the push for digitalization is clear: online systems like Hometax and Wetax are now central to the filing process, and their automatic linkage means less paperwork and fewer headaches for filers. Second, the all-filled guidance letter—sent by the National Tax Service—has become a crucial tool for simplifying compliance, especially for small business owners and those with straightforward tax situations. Third, local governments are keenly aware of the economic pressures facing many taxpayers. The three-month payment deadline extension—targeting small businesses, oil-sensitive sectors, and platform unsettled damage businesses—is a lifeline for those struggling to make ends meet. And for those with even more severe difficulties, authorities are actively reviewing extension applications.
But there’s a word of caution: starting this year, filing only the comprehensive income tax is not enough. Anyone who fails to file personal local income tax by June 1, 2026, will face non-filing penalties, even if they’ve completed their comprehensive income tax filing. This new rule is being heavily publicized by city officials and tax offices to prevent unwelcome surprises for unwary taxpayers.
As the June 1 deadline approaches, local governments are urging early filing and making every effort to ensure that support is accessible for all. Whether through digital tools, dedicated help desks, or extended deadlines, the message is clear: help is available, but timely compliance is essential to avoid penalties and keep the process as painless as possible.