‘Local tax’ is a tax should be paid by all citizens(including foreigners) who live in local governments or own cars, etc.

Main local tax: Residence tax, vehicle tax, local income tax, etc.

□ Equal share of individual resident tax

According to the Immigration Control Act, registered foreigners having addresses in Busan City must pay the residence tax every August.

□ Vehicle tax

Foreigners who own cars have to pay vehicle tax every June and December(Every June for small cars).

□ Local income tax

The total income earned by individual(including foreigner) for the past year must be reported and paid to Gu and Gun Office in May of the following year.

If you don’t pay local taxes, you will experience “various inconveniences”.

★ An additional charge will be imposed every month so that you have to pay more taxes.

★ Salary, deposit, vehicles and others can be seized and a vehicle license plate may be retained in the event of overdue vehicle tax.

★ If foreigners don’t pay the local taxes, visa extension is impossible.

Inquiry : Tax department of each Gu Office*