How to Apply for a 2025 Tax-Year Comprehensive Income Tax Refund: Process and Filing Period
The comprehensive income tax filing carried out in May 2026 is the procedure for reporting comprehensive income earned in 2025. A refund is not requested through a separate stand-alone application; it arises during the comprehensive income tax filing process when the final tax amount and taxes already paid are reconciled.
Key Summary
- The May 2026 filing is the comprehensive income tax return for income attributable to 2025.
- For general taxpayers, the regular filing and payment deadline is June 1, 2026.
- Taxpayers subject to faithful filing confirmation may file and pay by June 30, 2026.
- The refund amount is calculated automatically during filing and arises when taxes already paid are ultimately greater than the determined tax amount.
- After filing comprehensive income tax, the filing process is complete only after the individual local income tax return is also completed.
2026 Comprehensive Income Tax Filing Period
As a rule, comprehensive income tax is filed from May 1 to May 31 of the following year. In 2026, however, May 31 falls on a Sunday, so the filing deadline for comprehensive income attributable to 2025 is the next business day, June 1, 2026. Taxpayers who must submit a faithful filing confirmation report must attach the report prepared by a tax representative and file and pay by June 30, 2026.
| Category | Filing and payment deadline | What to check |
|---|---|---|
| General taxpayers | May 1, 2026 ~ June 1, 2026 | Individuals who had comprehensive income in 2025 |
| Taxpayers subject to faithful filing confirmation | May 1, 2026 ~ June 30, 2026 | Business owners required to submit a faithful filing confirmation report based on industry type and revenue thresholds |
| Individual local income tax | Same filing period as comprehensive income tax | The local tax return must be completed separately from the national tax return |
Filing in 2026 does not mean you are filing income attributable to 2026. The May 2026 filing covers comprehensive income generated in 2025, such as business income, employment income, pension income, and other income.
Why Does a Comprehensive Income Tax Refund Occur?
A comprehensive income tax refund occurs when the tax already paid is greater than the tax ultimately owed. Freelancers and personal service providers may have had 3.3% withheld at the time of payment, and employees may have deductions reflected when income other than employment income is combined. After the return is prepared, if prepaid tax is greater than the final determined tax amount, the difference is calculated as a refund.
Conversely, if the final tax amount is greater than the taxes already paid, an additional payment will arise rather than a refund. Therefore, even if an expected refund appears on the comprehensive income tax filing screen, it is safest to submit only after checking that no income has been omitted and no deductions have been entered incorrectly.
This may happen when a relatively large amount of tax was withheld, or when necessary expenses, income deductions, and tax credits reduce the final tax amount.
This occurs when the determined tax amount after combining comprehensive income is greater than the tax already paid.
How to Apply for a Comprehensive Income Tax Refund
A comprehensive income tax refund is included in the comprehensive income tax filing process rather than handled as a separate independent application. If you prepare the return through Hometax or Sontax, enter a refund account, and submit the return, the refund process proceeds after review by the tax office.
Step 1. Log in to Hometax or Sontax
Log in using a joint certificate, financial certificate, simple authentication, or another supported method, then go to the comprehensive income tax filing screen. If you received a mobile notice, you may be able to move from the notice to the Sontax filing screen or ARS filing.
Step 2. Check your filing type and income data
Check the filing type indicated for you, such as pre-filled filing, simplified expense-rate filing, or general filing. You should verify that data collected by the National Tax Service, including business income, employment income, pension income, and other income, has been reflected correctly.
Step 3. Check deductions and expense items
Review items that may apply to you, such as personal deductions, donations, pension accounts, medical expenses, education expenses, and necessary expenses related to business. It is important to distinguish between items already reflected and items you must add yourself.
Step 4. Enter your refund account
If a refund arises, accurately enter an account in your own name. If the account holder name is different or the account number is entered incorrectly, the refund may be delayed.
Step 5. Submit the return and confirm receipt
After submitting the return, check the receipt confirmation and filing history. Do not stop after filing only comprehensive income tax; you must also complete the individual local income tax return.
Individual Local Income Tax Must Also Be Filed Separately
Comprehensive income tax is a national tax, while individual local income tax is a local tax. These two taxes are often presented together, but the filings themselves are processed separately. After completing the comprehensive income tax return on Hometax, you can select the option to move to local income tax filing from the filing history inquiry or receipt screen, which connects to Wetax so you can proceed with the individual local income tax return.
Even if you have completed the comprehensive income tax return, failing to file individual local income tax may cause a non-filing issue on the local tax side. Regardless of whether you receive a refund or make a payment, you should always confirm that the local income tax filing has been completed.
Comprehensive Income Tax Refund Payment Date
The refund payment date is not fixed as the same date for every taxpayer. It may vary depending on the filing details, processing status at the competent tax office, refund account information, and whether additional verification is needed. However, the National Tax Service has announced that taxpayers eligible for a pre-filled refund return for 2025 tax-year comprehensive income tax who submit the provided refund return without modification are scheduled to receive refunds quickly from June 5, 2026, earlier than the statutory refund deadline.
| Category | Payment flow | Things to note |
|---|---|---|
| National tax refund | Paid to an account in the taxpayer’s own name after tax office review | Taxpayers eligible for pre-filled refunds may receive early payment from June 5 if conditions are met |
| Individual local income tax refund | Processed separately by the competent local government | The deposit date and depositor name may differ from the national tax refund |
| Late filing | Processing may take longer than regular filing | It is difficult to specify the refund date, and the filing details may require additional review |
Disadvantages of Not Filing
If a person required to file comprehensive income tax does not file by the statutory deadline, a non-filing penalty may arise. The basic calculation for ordinary non-filing is 20% of the unpaid tax amount due on the unfiled return, and a late payment penalty may also apply depending on how long payment is delayed. Even if you believe you are eligible for a refund, the refund procedure will not proceed unless the return itself is filed, so filing on time is most important.
Even those who may receive tax back must submit a comprehensive income tax return for the refund process to begin. Even if you received a notice, it may not lead to an actual refund unless submission is completed.
Check Past Omissions Through a Request for Correction
Even if you have already filed, there may have been deductions or necessary expenses omitted from past returns. In that case, if you paid more tax than originally required or received less refund than you should have, you can correct it through a request for correction.
A request for correction may be filed within five years after the statutory filing deadline has passed. Common items to check include omitted income deductions, tax credits, tax benefits, and documentation for necessary expenses. For older tax years, the available application period may be running out, so it is advisable to check eligibility by year on the Hometax request-for-correction screen.
This applies when you omitted deduction items, failed to reflect necessary expenses, or did not apply available tax benefits.
This applies when you reported less tax than you should have paid or overstated the refund amount.
Pre-Filing Checklist
| Item to check | Checklist details |
|---|---|
| Whether you are required to file | Check whether you had business income, additional income besides employment income, pension income, other income, or similar income in 2025 |
| Filing deadline | General taxpayers must file by June 1, 2026; taxpayers subject to faithful filing confirmation must file by June 30 |
| Refund account | Check that it is an account in your own name and that the account number has not been entered incorrectly |
| Deduction items | Check for omissions in personal deductions, donations, pension accounts, medical expenses, education expenses, and necessary expenses |
| Local income tax | After filing comprehensive income tax, complete the separate filing through Wetax linkage or a local government filing counter |
| Past omissions | Check whether a request for correction is available for any omitted deductions or expenses in returns filed within the last five years |
FAQ
Q. Is the comprehensive income tax filed in 2026 for income attributable to 2026?
A. No. The comprehensive income tax filed in May 2026 is for comprehensive income attributable to 2025.
Q. If I file comprehensive income tax, is individual local income tax filed automatically as well?
A. It is not completed automatically. After filing on Hometax, you should confirm the individual local income tax filing through linked filing on Wetax, a local government filing counter, or another available channel.
Q. Do I need to apply separately for a refund?
A. The refund is calculated during the comprehensive income tax filing process, and the refund procedure proceeds when you enter a refund account and submit the return.
Q. If I receive a pre-filled filing notice, can I submit it as is?
A. You should first check whether the income and deduction details in the notice match your actual situation. If there is nothing to revise, you can submit it easily, but if deductions are missing or income has been reflected incorrectly, you should revise it before submitting.
Q. Can I get back deductions I missed in the past?
A. If you are within five years after the statutory filing deadline, you can correct excess tax paid or a refund amount that was too low through a request for correction.
Closing Notes
The key points for the May 2026 comprehensive income tax filing are that it is for income attributable to 2025, the general filing deadline is June 1, and taxpayers subject to faithful filing confirmation have until June 30. Refunds are calculated automatically during the filing process, but entering the refund account and deduction items accurately can help reduce delays before actual payment.
After filing comprehensive income tax, you must also complete the individual local income tax return. If you omitted deductions or expenses in past filings, it is also worth checking the available period for a request for correction. If you are required to file, the safest approach is to confirm receipt through Hometax, Sontax, ARS, or a filing counter before the deadline passes.
※ Whether a refund is due and when it is paid can vary by income type, withholding or prepaid tax, deductions and expenses, filing details, and the review schedule of the tax office or local government. Before submitting, check your own filing details and the latest official guidance through Hometax/Sontax/Wetax or the relevant authority.